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AMERMAN & PATTERSON, 
Custom House! Insurance Brokers 


AND 

Forwarding Agents, 

20 EXCHANGE PLACE 65 BEAVER STREET, 

NEW YORK. 


2640 IsTB-W. 


REFER BY PERMISSION TO 


G. AMSINCK & CO. 

.T. D. NORDLINGER. 

E. L. GOODSELI.. 

HILLS BROS. 

BENNETT DAY & CO. 
McKesson & bobbins, 
LEWISOHN BROS. 


SMITH & SCHIPPER. 
r.& M. SCHAFER BREWING CO. 
LAZELL, DALI.EY & CO. 
CASSELL PUBLISHING CO. 
PARKE, DA VIS & CO. 

A. D. STRAUS & CO. 

ALEX. D. SHAW A CO. 


MILLS & EVERETT. 




ALEX. MURPHY & CO., 


CUSTOM HOUSE, 
FORWARDING AND INSURANCE 
AGENTS, 


432 Library Street, 

PHILADELPHIA. 


48 Exchange Place, 

NEW YORK. 




NEW YORK. 

FRED. BUTTERFIELD & CO. 
THEBAUD BROS. 

A. D. NAPIER & CO. 

BOULTON, BLISS & DAIvLETT. 


PHILADELPHIA. 

WM. H. IIORSTMANN & SONS. 
STRAWBRIDGE & CLOTHIER. 
HENRY SCHMIDT. 

.lOHN & JAMES DOBSON. 

BALTIMORE. 

DIX & WILKINS. HODGES BROS. 




J. W. Hampton, Jr. 


Charles F. Giller. 


F. B. Vandegrift. 


i.W. Hampton, Jr., &. Co., 

CUSTOMS brokers 

AND 

GENERAL FORWARDERS. 

40 Exchange Place, New York. 

420 Library Street, Philadelphia. 


Through Freight Rates from abroad to all interior points in the United 
States and Canada, and from the United States to all principal foreign 
ports and places. 


Collections against delivery of merchandise attended to 
and prompt remittance made. 


FOREIGN EXPRESS SERVICE 

W AND FROM THE UNITED STATES. 

AGENTS THROEGHOET THE WOHEO. 


Special attention given to the prosecution of claims in connection with 
the re-classification and re-appraisement of merchandise. 







FRANK H. SHALLUS, 


CUSTOM HOUSE, 

FOEWARDINS, 

COLLECTION *»■> 

COMMISSION AGENT. 

PACKAGES FORWARDED TO ALL PARTS OF THE WORLD. 


66 SOUTH GAY STREET, 

BALTIMORE. 


TELEPHONE, 1375 CORTLANDT. AGENCIES AT ALL PRINCIPAL PORTS. 

DES BRISAY & ALLEN, 

CUSTOM HOUSE BROKERS AND 
FORWARDING AGENTS, 

COTTON EXCHANGE, 

New York. 

SPECIAL ATTENTION GIVEN TO CLAIMS FOR DRAWBACK. 

All articles manufactured wholly or in part from dutiable materials are 
entitled to a drawback on exportation. 

Correspondence solicited on all questions regarding claims for drawback. 
Printed circular giving full details as to method of administering the 
drawback law sent on application. 






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OFFICIAL RECOGNITION. 


The following is copied from the official volume of U. S. Treasury Decisions and 

Circidars of the year 1874 ; 

“USE TO BE MADE OF HEYL’S ‘U. S. IMPORT DUTIES.’” 

“Ill distributing, for the use of officers of the customs, the compilation of statutes 
imposing duties upon imports, with the extension of such rates in a tabular schedule, 
known as ‘ IIeyl’s U. S. Import Duties, 1874,’ the Department calls the particular 
attention of officers to the fact that the law of June 22,18/4, revising and condensing 
the statutes relating to duties on imports, appearing in this volume, pages 156 to 231, 
inclusive, is the sole law for reference and authority in all that relates to such duties. 

“All the statutes previously printed, covering pages 1 to 147, inclusive, and all 
acts, excepting those enacted subsequently to December 1, 1873, are retained merely 
for information or convenience of reference. 

“Particular attention is called to the acts of Xvlarch 2, 1861, August 5, 1861, July 
14, 1862, June 30, 1864, March 3, 1865, July 14, 18:0, and June 6, 1872, which, being 
the general acts of reference imposing duties on imports, are absolutely repealed by 
the act of June 22, 1874, as will be seen by referring to the repealing clauses of that 
act, on page 231. No reference or apparent citation of authority based on the sub¬ 
ordination of type or retention of full-faced type in either of those acts will be taken 
as a guide in the assessment of duty. 

“The Department further directs that the extensions and explanations of this work, 
embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared 
as by the authority of the Department in the said schedule, and all are subject to such 
examination and revision as shall be found necessary in considering cases to which 
they relate. Being generally correct, however, and carefully prepared, with citation of 
the acts from which they were derived, they may he assumed to he correct, unless known to 
be in error or until advice is received of their modification by the Department ^'’— (Letter 
TO Collector, New York, September 25, 1874.) 



UNITED STATES 




REVISED, CORRECTED, AND SUPPLEMENTED. 


BY 

LEWIS HEYL, 

‘ I r* 

Late Chairman of the Board of U, S, General Appraisers, 


ASSISTED BY 

MRS. M.'^K. MURPHY, 

4052 Aspeii St., Philadelphia. 


THIRTY-THIRD EDITION. 


P III L A D E L P H I A : 

SHERMAN & CO., PRINTERS. 

1891 . 




(A 

0^ 


Copyright, 1891, 

By Lewis H e y l. 

In es»5li 

a. ore. ipttii.. Ub. 

I ItNtt 


t c 
< ( ( 


tk 


PREFACE. 


TO THE EHITlOiX OF 187 7. 

In the preface to the edition of 1874, the author made the following state¬ 
ment: 

‘^The codification of the Statutes of the United States, and the changes 
ivrought by it and other recent enactments of Congress, have made a re¬ 
vision and entire re-arrangement of the ^Schedules’ in my book necessary. 
Hundreds of new and perplexing questions of classification arose, which, in 
order to meet the immediate pressing requirements of the customs service, had 
necessarily to be decided, (unofficially, of course,) by the best lights I could 
command. How far my judgment may be sustained by the proper authorities, 
must be left to the future. It seemed desirable to retain the repealed statutes 
and notes of former editions for convenient reference, in order to compare 
texts and note the effects of changes, variations, and transpositions thereof 
upon past adjudications; to facilitate* which, indices to the old are given in the 
new provisions.” • . r 

After the lapse of more than two yi^arS, L»am gratified to find my judgment 
sustained in nearly every important particular. The same has also proved to 
be the case in regard to the supplementary schedule since issued by me under 
the Acts of February 8 and March 3, 1875. But the effect of these Acts, 
and of the decisions under them, has been to change the duties upon thousands 
of articles enumerated in the previous schedule, so that it has become necessary 
to revise the whole, and incorporate in it the supplementary schedule and the 
decisions for the last two years. Important additions and changes to Parts I 
and III have also been made, to adapt them to recent enactments and adjudi¬ 
cations. 


(v) 


PREFACE 


TO THE THIRTY-THIRD EDITION. 

After many disappointments and discouraging delays, wholly unavoid¬ 
able, the author is at length enabled to lay the result of his labors before 
the public, in this the thirty-third edition of his tariff work. He has spared 
neither pains nor expense to make it, in all respects, what those who may 
use it, would desire it to be. The arrangement of the text of the new laws 
in Part II., by which, while the text remains intact, the lines are so broken 
as to bring every provision conspicuously and suggestively to the notice of 
the reader, will, it is believed, be found convenient and valuable, at least to 
non-experts, if not also to experts. It has cost the author much additional 
labor, and added materially to the printing expenses. This part also con¬ 
tains the new copyright and meat inspection acts. 

The Schedule (Part III.) is greatly extended, and printed in larger type 
than in former editions. It contains many items which do not strictly 
belong to a Schedule of duties, but which the author believed would be 
acceptable in that 'place, as the most accessible and convenient. Mistakes 
of judgment will doubtless be found in it. He cannot reasonably expect 
that all his interpretations of the law will be accepted; but he has not, so 
far as he knows, failed to give ev^ry question as it occurred, faithful study 
and consideration, and to express the result in accordance with liis earnest 
convictions. The list of drawback decisions under the former laws, following 
the Schedule, is a new feature, which it is thought will be found valuable. 

The author calls especial attention to the neu) computed tables, the postal 
information, and other important additions to Part IV.; and he desires in 
this connection specially to acknowledge his obligations to experts of the 
New York Custom House for kind assistance in the preparation of several 
of the most valuable of the new tables, and would have been pleased to 
give their names but for their own interdiction. 


(Vi) 


TABLE OF CONTENTS. 


PART I. 

PAGE 

Tariff Act of March 3, 1883,. 1 

Extracts from Revised Statutes and laws prior to June 10, 1890,. 52 

Index to Part I.,. 155 

Index to Part II.,.181 

PART 11. 

Tariff Act of October 1, 1890.1 

Customs Administration Act of June 10, 1890,. 105 

Meat Inspection Act of August 30, 1890,. 124 

Act Feb. 18, 1891. To correct error of punctuation in Tariff Act, . . ... 129 

“ Mar. 3, “ Ports of delivery established in Alaska,.129 

“ Mar. 3, “ Inspection of cattle, etc., subjects of inter-state commerce, . . . 129 

“ Mar. 3, “ Amendment of Copyright Law,.130 

“ Mar. 3, “ Relating to treaty of reciprocity with Hawaiian Islands, . . . 133 

PART III. 

Schedule of duties, ..1 

Appendix of drawback decisions,..301 

Drawback rates under former laws,. 303 

Bottles, capacity, etc.,.306 

Statistical schedule,.308 

Treasury regulations as to stamping, etc.,.312 

PART IV. 

Table of tares, ..1 

Table of United States coins, their weight, value, etc.,.2 

Treasury regulations as to moneys receivable for duties,.3 

Recipients of customs dues,.4 

Table of foreign moneys of account and their values,.5 

Table of weight, fineness, and value of foreign coins,.6 

Invoice currencies,.B 

Table of equivalents, francs, pesetas, drachms, and liras,.14 

Table of equivalents, German marks,.15 

Table of equivalents, crowns of Sweden, Norway, and Denmark,.15 

Table of equivalents, pesos of Chili,.16 

Table of equivalents, Turkish piastres,.16 

Table of percentage of wools on the skins,.17 

Table of United States money reduced to sterling,.18 

Table of tons, cwts., and quarters reduced to pounds,.20 

Table of prices per cwt. reduced to prices per lb.,.21 


( vii ) 





























vin 


TABLP] OF CONTENTS. 


PAGE 

Table of French kilogrammes reduced to lbs. avoirdupois, ....... 23 

Table of French litres reduced to wine qts.,. 

Table of Castilian libras reduced to imunds avoirdupois,.24 

Table of arrobas of Spain and Buenos Ayres reduced to lbs. avoirdupois, . . . .25 

Table of arrobas of Portugal and Brazil reduced to lbs. avoirdupois,.25 

Table of duties on glass,.26 

Prices of cotton yarn or thread in foreign weights and values reduced to U. S. equivalents, 26 
Examples illustrating table of rules for reducing lineal yards, metres, etc., to square yai-ds, 27 

Rule for reducing lineal yards, metres, etc., to square yards, . ..27 

Table reducing lineal yards, metres, etc., to square yards by fractions,.28 

Table of lineal yards reduced to square yards,.30 

Table of lineal metres (width in inches) reduced to square yards,.32 

Table of lineal metres (width in centimetres) reduced to square yards, . . . .34 

Weight per lineal yard, metre, and aune to equal 4 ounces per square yard, .... 36 

Table of French centimetres reduced to inches,.36 

Table of silk-pile fabrics, showing correct rate of duty through the ratio of weight to price, 37 

Table showing specific duty per lineal yd., of fabrics of various widths to equal sq. yd. rates, 38 

Table of cost per lineal yard of cotton plushes, etc., at which the compound rates of duty 

will equal 40 per cent, ad valorem,.40 

Relative duty by ounces and fractions thereof to equal rates per lb.,.41 

Table of cost in sterling money, francs, and marks, to equal certain amounts in U. S. money, 41 

Table of cost per pound in sterling, and cost per pound and kilo in French francs and Ger¬ 
man marks to equal 30, 40, and 50 cents per lb.,.41 

Table of relative duty on carpetings, etc., to equal square yard rates,.41 

Table of cost per lineal yard in sterling money and francs to equal square yard rates, . . 42 

Table of basis numbers, to test whether goods weigh over or under 4 ozs. per square yard, . 44 

Weight in kilos per 100 metres to equal 4 ozs. per square yard,.45 

Currency net cost of English woolens, landed in New York. Table No. 1, . . . .46 

Currency net cost of English woolens, landed in New York. Table No. 2, . . . .47 

Table specifying values at which ad valorem duties supersede specific rates on certain iron 

and steel, ................ 48 

Table of foreign coins (Elliott’s),. .52 

Table of United States weights and measures (Elliott’s), . .56 

Table of commercial weights and measures of different countries, ...... .59 

Table of miscellaneous weights and measures,.. . 63 

Commercial intercourse with foreign nations,. 66 

Consular regulations,. 71 

Consular service of the United States,.. . . , . 80 

Customs collection districts of the United States, . ... . 82 

Treasury circular as to Guano Islands,.. 90 

Postal information, ... . 92 

Manifests and clearances (circular),.108 

Treasury decisions and regulations, . . . . . . . . . . . .110 

Appendix—C ontaining Declaration of Independence and organic laws of the United States, 
and tabular lists of Presidents and their cabinets, and of the .ludges of the Supreme 
Court of the United States, ..];2i 




























PART 1. 


TAEIFF ACT OF MARCH 3, 1883. 


March 3, 1883. 

(U. S. Statutes at Large, Yol. XXII., p. 488.) 

Chap. 121. An Act to reduce Internal Revenue Taxation, and for other purposes. 

Sec. 6 . Jhat on and after the first day of July, eighteen hundred and eio-hty. 
three, the following sections shall constitute and be a substitute for Title thirty, 
three of the Revised Statutes of the United States : 


TITLE XXXIII. 

DUTIES UPON IMPORTS. 

* Sec. 2502. There shall be levied, collected, and paid upon all articles im- 
ported from foreign countries, and mentioned in the schedules herein contained 
the rates of duty which are, by the schedules, respectively prescribed, namely ; ' 


Schedule A— Chemical Products. 

1. Glue, twenty per centum ad valorem. (1288.) 

2. Beeswax, twenty per centum ad valorem. (1202.) 

3. Gelatine and all similar preparations, thirty per centum ad valorem. 
(1285.) 

4. Glycerine, crude, brown or yellow, of the specific gravity of one and 
twenty-five hundredths or less at a temperature of sixty degrees Fahrenheit, 
not purified by refining or distilling, two cents per pound. (1289.) 

5. Glycerine, refined, five cents per pound. (1289.) 

6. Fish-glue or isinglass, twenty-five per centum ad valorem. (1636.) 

7. Phosphorus, ten cents per pound. (1816.) 

8. Soap, hard and soft, all which are not otherwise specially enumerated 
or provided for in this act, and castile soap, twenty per centum ad valorem. 
(1421.) 

9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per- 
pound. (1421.) 


* For convenient reference, the editor, at the suggestion of the Treasury Department, has conformed his. 
numeration of the paragraphs in this act to that of the tariff pamphlet recently published by the Depart-- 
ment. But as there are some ten or twelve pertinent sections in this act. which precede, and are notin- 
eluded in the numeration of the pamphlet, he found that in order to avoid the alternative of double 
numerations or the introduction of other designations or marks of distinction, and consequent confusioiii 
in the references of his general schedule, as well as to preserve intact the long-tried plan of his book now 
familiar to the whole customs service, it would be necessary to transpose these sections, and to group them 
as appropriately as possible with their related sections following the “ Free List;” giving, of course, in 
addition to the consecutive numbers of the paragraphs, the proper statutory number of each section. 

The numbers at the end, or in the body of paragraphs, refer to paragraphs in Part I., unless otherwise- 
indicated by the addition of the word ” post,” or letter '* p.” 





2 


DIGEST OF STATUTES. 


10. Sponges, twenty per centum ad valorem. (1423.) 

11. Sumac, ground, tiiree-tenths of one cent per pound, and sumac extract, 

twenty per centum ad valorem. (1861.) 

12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specihc 
gravity of one and fort^’-seven one-thousandths, two cents per pound ; exceed¬ 
ing the specific gravit}’^ of one and forty-seven one-thousandths, ten cents per 
pound. (1182.) 

13. Acid, citric, ten cents per pound. (1182.) 

14. Acid, tartaric, ten cents per pound. (1182.) 

15. Camphor, refined, five cents per pound. (1226.) 

16. Castor beans,* or seeds, fifty cents per bushel of fifty pounds. (1231.) 

17. Castor oil, eighty cents per gallon. (1344.) 

18. Cream of tartar, six cents per pound. (1256.) 

19. Dextrine, burnt starch, gum substitute, or British gum, one cent per 
pound. (1292) 

20. Extract of hemlock, and other bark used for tanning, not otherwise 
enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 

21. Glucose, or grape sugar, twenty per centum ad valorem. (1816.) 

22. Indigo,f extracts of, and carmined, ten per centum ad valorem. (1354.) 

23. Iodine, resublimed, forty cents per pound. (1313.) 

24. Licorice, paste or roll, seven and one half cents per pound; (1323.) 
licorice juice, three cents per pound. (1324.) 

25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and 
fifty cents per pound. (1345.) 

26. Oil, croton, fifty cents per pound. (1344.) 

27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, 
seven and one-half pounds weight to be estimated as a gallon. (1344.) 

28. Hemp-seed oil and rape-seed oil, ten cents per gallon. (1344.) 

29. Soda and potassa, tartrate, or rochelle salt, three cents per pound. 
(1406.) 

30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. 
(1430-1.) 

31. Tartars, parti}’’ refined, including lees crystals, four cents per pound. 
(1191.) 

32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and 
aluminous cake, and alum in crystals or ground, sixty cents per hundped 
pounds. (1187.) 

33. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valo¬ 
rem. (1332, or 1412.) 

34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. 
(1332.) 

35. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. 
(1188.) 

36. Ammonia, carbonate of,J twenty per centum ad valorem. (1188.) 

37. Ammonia, sulphate of, twent}’’ per centum ad valorem. (1188.) 

38. All imitations of natural mineral waters and all artificial mineral waters, 
thirty per centum ad valorem. (1336.) 

39. Asbestos, manufactured, twenty-five per centum ad valorem. (1192.) 

40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad 
valorem. (1198.) 

41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per 
pound. (1198.) 

42. Refined borax, five cents per pound. (1211.) 


* If the beans are in the pod, an allowance may be made for the w'eight of the pods as tare. (Feb. 23. 
1870. San. Fran.) 

t “ All extracts of indigo classified as ‘ carmined.’ ” (April 4, 1865, N. Y.) 

X Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to be 
properly placed at 25 per centum as “ common earthenware,” separately; the jars appearing in the invoice 
.■as a separate item of the cost. (October 9,1866. S. & Co.) But contra (Dec. 18, 1868, N. Y., S. S., 303), Sul¬ 
phate of ammonia is not crude ammonia. (Feb. 11,1871. Phila.) 



TARIFF ACT OF 1883. 


3 


43. 


44. 


a. Pure boracic acid, five cents per pound ; (1454.) 

b. commercial boracic acid, four cents per pound; (1454.) 

c. borate of lime, three cents per pound ; (1515.) 

d. crude borax, three cents per pound. (1516.) 

Cement, Roman, (1407.) Portland, and all others, twenty per centum 

ad valorem. (1816.) 

^ 45. Whiting and Paris white, dry, one-half cent per pound ; (943.) ground 
in oil, (944.) or putty, (1398.) one cent per pound. 

46. Prepared chalk, precipitated chalk,^942.) French chalk, red chalk, (941.) 
and all other chalk preparations which are not speciallj'^ enumerated or pro¬ 
vided for in this act, twenty per centum ad valorem. (942.) 

Chromic acid, fifteen per centum ad valorem. (1182.) 

Chromate of potash, three cents per pound. (2178.) 

Bi-chromate of potash, three cents per pound. (2178.) 

Cobalt, oxide of, twenty per centum ad valorem. (1241.) 

Copper, sulphate of, or blue vitriol, three cents per pound. (1449.) 

Iron, sulphate of, or copperas, three-tenths of one cent per pound. (1250.) 
Acetate of lead, brown, four cents per pound. (1181.) 

Acetate of lead, white, six cents per pound, (1181.) 

White lead, when diy or in pulp, three cents per pound ; (1358.) 

When ground or mixed in oil, three cents per pound. (1358.) 

Litharge, three cents per pound. (1358.) 

Orange mineral, and red lead, three cents per pound. (1358.) 

Nitrate of lead, three cents per pound. (1318.) 

Magnesia, medicinal, carbonate of, five cents per pound. (1327.) 
Magnesia, calcined, ten cents per pound. (1327.) 

Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. 


47. 

48. 

49. 

50. 

51. 

52. 

53. 

54. 

55. 

56. 

57. 

58. 

59. 

60. 

61. 

62. 

(1412.) 
Potash: 


63. Crude, (1816.) carbonate of, or fused, (908, 1408.) and caustic pot¬ 

ash, twenty per centum ad valorem. (1816.) 

64. Chlorate of, three cents per pound. (1395.) 

65. Hj^driodate, iodide and iodate of, fifty cents per pound. (1395.) 

66. Prussiate of, red, ten cents per pound. (1395.) 

67. Prussiate of, yellow, five cents per pound. (1395.) 

68. Nitrate of, or saltpetre, crude, one cent per pound. (1411.) 

69. Nitrate of, or refined saltpetre, one and one-half cents per pound. 

(1411.) 

70. Sulphate of, twenty per centum ad valorem. (1816.) 

Soda: 

71. Soda-ash, one quarter of one cent per pound. (1409.) 

72. Soda, sal, or soda crystals, one quarter of one cent per pound. (1409.) 

73. Bi-carbonate of, or super-carbonate of, and saleratus, calcined or pearl 

ash, one and one-half cents per pound. (1408.) 

74. Hydrate or caustic, one cent per pound. (1422.) 

75. Sulphate, known as salt cake, crude or refined, or nitre cake, crude or 

refined, and Glauber’s salt, twent}^ per centum ad valorem. (1412, 
1422.) 

76. Soda, silicate of, or other alkaline silicate, one-half of one cent per 

pound. (1422.) 

Sulphur: 

77. Refined, in rolls, ten dollars per ton. (1214.) 

78. Sublimed, or flowers of, twenty dollars per ton. (1432.) 

79. Wood-tar, ten per centum ad valorem. (1435.) 

80. Coal-tar, crude, ten per centum ad valorem. (1435.) 

81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and 
pitch, twenty per centum ad valorem. (1344.) 



4 


DIGEST OF STATUTES. 


82. All coal-tar colors or dyes, by whatever name known and not specially 
enumerated or provided for in this act, thirty-five per centum ad valorem. (1350.) 

83. All preparations of coal-tar, not colors or dye, not specially enumerated 
or provided for in this act, twenty per centum ad valorem. (1816.) 

84. Logwood and other dyewoods, extracts and decoctions of, ten per centum 

ad valorem. (1359.) 

85. Ultramarine, five cents per pound. (1362.) 

86. Turpentine, spirits of, twenty cents per gallon. (1441.) 

87. Colors and paints, including lakes, whether dry or mixed, or ground with 
water or oil, and not specially enumerated or provided for in this act, twenty- 
five per centum ad valorem. (1366.) 

88. The pigment known as bone blacky and ivory-drop black, and bone cliar, 

twenty-five per centum ad valorem. (1205.) ^ ^ 

89 Ocher and ochery earths, umber and umber earths, and sienna and sienna 
earths, when dry, one-half of one cent per pound ; (1360.) when ground in oil, 
one and one-half cents per pound. (1360.) 

90. Zinc, oxide of, when dry, one and one-fourth cent per pound. (1367.) 

91. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. 
(1367.) 

^ 92. All preparations known as essential Oils, expressed oils, distilled oils, 
rendered oils, alkalis, alkaloids, and all combinations of of any of the foregoing, 
and all chemical compounds and salts, by whatever name known, and not 
specially enumerated or provided for in this act, twenty-five per centum ad 
valorem. (1344-5-6.) 

93. Preparations : all medicinal preparations known as cerates, conserves, 
decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, 
lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, 
resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is 
not a component part, and which are not specially enumerated or provided for 
in this act, twenty-five per centum ad valorem. (1332.) 

94. *A11 barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and 
excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and 
gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vege¬ 
tables, seeds (aromatic, not garden seeds), and seeds of morbid growtlr, weeds, 
woods used expressly for dyeing, and dried insects, any of the foregoing of 
which are not edible, but which have been advanced in value or condition by 
refining or grinding, or by other process of manufacture, and not specially 
enumerated or provided for in this act, ten per centum ad valorem. (1196,1262, 
1491, 1594.) 

95. All 7ion-dufiable crude minerals, but which have been advanced in value 
or condition by refining or grinding, or by other process of manufacture, not 
specially enumerated or provided for in this act, ten per centum ad valorem. 
(1464-67-76-80-84, 1501-20-22-29-30-33-38-45-47-72-93, 1634-40-46-50-58 
-63-71-92-93-94-96, 1712-14-19-32-66-70-77-88, 1802-5.) 

96. All ground or powdered spices not specially enumerated or provided for 
in this act, five cents per pound. (1114 to 1125.) 

97. All earth or clays, unwrought or unmanufactured, not specially enume¬ 
rated or provided for in this act, one dollar and fifty cents per ton. (938, 940, 
1334, 1816.) 

( a. All earths or clays, wrought or manufactured, not speciallj^ enumer- 

98. ated or provided for in this act, three dollars per ton. (908, 939.) 

( 5 . China clay, or kaoline, three dollars per ton. (939.) 

99. Proprietary preparations, to wit: All cosmetics, pills, powders, troches, 
or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, 
salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations 
or compositions recommended to the public as proprietary articles, or prepared 
according to some private formula, as remedies or specifics for any disease 
or diseases, or affections whatever, affecting the human or animal body, (1397,) 


* See note to paragraph 636 Post. 


TARIFF ACT OF 1883. 


5 


including all toilet preparations whatever, used as applications to the hair, 
mouth, teeth, or skin, (1268.) not specially enumerated or provided for in this 
act, fifty per centum ad valorem. 

Alcoholic preparations: 

100. Alcoholic perfumery, including cologne water, two dollars per gallon 

and fifty per centum ad valorem. (1268.) 

101. Distilled spirits, containing fifty per centum of anhydrous alcohol, 

one dollar per gallon. (982, 985.) 

102. Alcohol, containing ninety-four per cent, anhydrous alcohol, two dol¬ 

lars per gallon. (982.) 

103. Alcoholic compounds, not otherwise specially enumerated or provided 

for, two dollars per gallon for the alcohol contained and twenty-five 

per centum ad valorem. (983.) 

104. Chloroform, fifty cents per pound. (1234.) 

105. Collodion, and all compounds of pyroxyline, by whatever name known, 
fifty cents per pound; rolled or in sheets, but not made up into articles, sixty 
cents per pound, and when in finished or partly finished articles, sixty cents 
per pound and twenty-five per centum ad valorem. (1244.) 

106. Ether, sulphuric, fifty cents per pound. (1244.) 

107. Hoftinan’s anodyne, thirty cents per pound. (1304.) 

108. Iodoform, two dollars per pound. (1332.) 

109. Acid, tannic, (1182.) and tannin, (1434.) one dollar per pound. 

110. Ether, nitrous, spirits of, thirty cents per pound. (1304.) 

111. Santonine, three dollars per pound. (1413.) 

112. Amylic alcohol, or fusel oil, ten per centum ad valorem. (1284.) 

113. Oil of Cognac, or cenanthic ether, four dollars per ounce. (1344.) 

114. Fruit ethers,* oils, or essences, two dollars and fifty cents per pound. 
(1280.) 

115. Oil or essence of rum, fift}^ cents per ounce. (1268.) 

116. Ethers of all kinds, not specially enumerated or provided for in this act, 
one dollar per pound. (1244.) 

117. Coloring for brandy, fifty per centum ad valorem. (1245.) 

118. Preparations: All medicinal preparations known as essences, ethers, 
extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a 
component part, not specially enumerated or provided for in this act, fifty cents 
per pound. (1244, 1332.) 

119. Varnishes of all kinds, forty per centum ad valorem ; and on spirit var¬ 
nishes, one dollar and thirty-two cents additional per gallon. (1446.) 

120. Opium, crude, containing nine per cent, and over of morphia, one dollar 
per pound.f The importation of opium, containing less than nine per cent, 
morphia is hereby prohibited. (1347.) 

121. Opium, prepared for smoking, and all other preparations of opium not 
specially enumerated or provided for in this aCt, ten dollars per pound; J but 
opium prepared for smoking, and other preparations of opium deposited in 
bonded warehouses shall not be removed therefrom for exportation without pay¬ 
ment of duties, and such duties shall not be refunded.§ (1347.) 

122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laud¬ 
anum, and all other liquid preparations of opium, not specially enumerated or 
provided for in this act, forty per centum ad valorem. (1332.) 

* This includes “ so-called ” amyle of oxyd, “ consisting of acetic, kalorianic, and butyric amylic ether, 
made from fusel oil, to be used as pear, apple, and pine-apple essences respectively.” (May 25, 1872. K.Y. 

'^^•^bplum is not entitled to the privilege of repacking in bond. (May 27,1870. R. & Co. Syn. Series, 672.) 

1 This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium 
which retain thcjorm of opium and are used for like jmrposes, and does not extend to any fluid, proprietary, or 
patent medicine. (Nov. 21,1871. N. Y. Syn. Series, 062.) , 

Mt is the intention of this provision to prevent the exportation of such articles, without payment of 
duties to foreign countries, whence they could be smuggled into the United States, and collectors will 
therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, 
either from warehou.se, or from the importing vessel, which may, under certain circumstances, as specified 
in Article 85 of Part V, of the Regulations, be constituted the warehouse, but will require them to be duly 
landed and placed in warehouse whence they can only be removed on payment of duty. (Jan. 6,1871. San 
Fr. Syn. Series, 776.) 




6 


DIGEST OF STATUTES. 


123. Morphia or morphine, and all salts thereof, one dollar per ounce. 


(1337.) 


Schedule B.— Earthenware and Glassware. 


124. Brown earthenware, common stoneware, gas-retorts, and stoneware not 
ornamented, twenty-five per centum ad valorem. (933.) 

125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, 
including plaques, ornaments, charms, vases, and statuettes, painted, printed, 
or gilded, or otherwise decorated or ornamented in any manner, sixty per centum 
ad valorem. (934-5.) 

126. China, porcelain, parian, and bisque ware, plain white, and not orna¬ 
mented or decoratad in any manner, fift^'^-tive per centum ad valorem. (935.) 

127. All other earthen, stone, and crockery ware, white, glazed, or edged, 
composed of earthy or mineral substances, not special!}^ enumerated or provided 
for in this act, fifty-five per centum ad valorem. (935.) 

128. Stoneware, above the capacity of ten gallons, twenty per centum ad 


valorem. (936.) 

129. Encaustic tiles, thirt 3 ^-five per centum ad valorem. (1266.) 

130. Brick, fire brick, and roofing and paving tile, not specially enumerated 
or provided for in this act, twenty per centum ad valorem. (1213.) 

131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and 
all other manufactures of slate, thirty per centum ad valorem. (937.) 

132. Roofing-slates, twenty-five per centum ad valorem. (937.) 

133. Green and colored glass bottles, vials, demijohns and carboys (covered 
or uncovered), pickle or preserve jars, and other plain, moulded, or pressed 
green and colored bottle glass, not cut, engraved, or painted, and not specially 
enumerated or provided for in this act, one cent per pound; (946.) if filled, 
and not otherwise in this, act provided for, said articles shall pay thirty' per 
centum ad valorem in addition to the duty on the contents. (953-4.) 

134. Flint and lime glass bottles and vials, and other plain, moulded, or 
pressed flint or lime glassware, not specially enumerated or provided for in this 
act, forty per centum ad valorem ; (946.) if filled, and not otherwise in this 
act provided for, said articles shall pay, exclusive of contents, fort}^ per centum 
ad valorem in addition to the duty on the contents. (953-4.) 

135. Articles of glass, cut,* engraved, painted, colored, printed, stained, 
silvered, or gilded, not including plate-glass, silvered, or looking-glass plates, 
forty-five per centum ad valorem. (947.) 

136. All glass bottles, and decanters, and other like vessels of glass, shall, 
if filled, pa}^ the same rates of duty, in addition to an^^ duty chargeable on the 
contents, as if not filled, except as in this act otherwise specially provided for. 
(953-4.) 

137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches 
square, two and one-half cents per square foot; above that, and not exceeding 
sixteen by twenty-four inches square, four cents per square foot; above that, 
and not exceeding twenty-four by thirty inches square, six cents per square 
foot; above that, and not exceeding twenty-four b}^ sixty inches square, twent}^- 
cents per square foot; all above that, forty cents per square foot. (949.) 

''a. Unpolished cylinder, crown, and common window-glass, not exceed¬ 
ing ten by fifteen inches square, one and three-eighths cents per 
pound; above that, and not exceeding sixteen by twent 3 ’-four inches 

138. square, one and seven-eighths cents per pound; above that, and not 
exceeding twenty-four by thirty inches square, two and three-eighths 
cents pel pound; all above that, two and seven-eighths cents per 
pound. (948.) 


_ * “Under the act of 1846, glass tumblers, the bottoms of which had been smoothed or nolished or thp 
sides of which had been ornamented by cutting or grinding, were liable to the duty on cut alass ” ’tEinns 
rs. Lawrence, 12 How., 9.) 

“Plain glass goblets, the bottom of which is smoothed by grinding, or, in other Avords minted were 
held to be ‘glass cut,’ according to the decision in Binns vs. Lawrence.” (Feb. 23 1861 Boston! San « 
decision as to photographic baths and dippers. (Feb. 23,1861, N. Y. ’ ’ 





TARIFF ACT OF 1883. 


7 


139 .^ 


138. 6. Provided^ That unpolished cylinder, crown, and common window- 

glass, imported in boxes containing fifty square feet, as nearly as sizes 
will permit, now known and commercially designated as fifty feet of 
glass, single thick and weighing not to exceed fiity-fi ve pounds of glass 
per box, shall be entered and computed as fifty pounds of glass only; 
c. And that said kinds of glass imported in boxes containing, as nearly 
as sizes will permit, fifty feet of glass, now known and commercially 
designated as fifty feet of glass, double thick and not exceeding 
ninety pounds in weight, shall be entered and computed as eighty 
pounds of glass only; but in all other cases the duty shall be com¬ 
puted according to the actual weight of glass. 

^a. Fluted, rolled, or rough plate-glass, not including crown, cylinder, 
or common window-glass, not exceeding ten by fifteen inches square, 
seventy-five cents per one hundred square feet; above that, and not 
exceeding sixteen by twenty-four inches square, one cent per square 
foot; above that, and not exceeding twenty-four by thirty inches 
square, one cent and a half per square foot; all above that, two cents 
per square foot (950.) 

h. And all fluted, rolled, or rough plate-glass, weighing over one hun¬ 
dred pounds per one hundred square feet, shall pay an additional 
duty on the excess at the same rates herein imposed. (950.) 

140. Cast polished plate-glass, iinsilvered, not exceeding ten by fifteen inches 
square, three cents per square foot; above that, and not exceeding sixteen by 
twenty-four inches square, five cents per square foot; above that, and not ex¬ 
ceeding twenty-four by thirty inches square, eight cents per square foot; above 
that, and not exceeding twenty-four by sixty inches square, twenty-five cents 
per square foot; all above that, fifty cents per square foot. (951.) 

141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding 
ten by fifteen inches square, four cents per square foot; above that, and not 
exceeding sixteen by twenty-four inches square, six cents per square foot; 
above that, and not exceeding twenty-four by thirty inches square, ten cents 
per square foot; above that, and not exceeding ^wenty-four by sixty inches 
square, thirty-five cents per square foot; all above that, sixty cents per square 
foot. (952.)* 

142. But no looking-glass plates or plate-glass, silvered, when framed, shall 
pay a less rate of duty than that imposed upon similar glass of like description 
not framed, but shall be liable to pay, in addition thereto, thirty per centum 
ad valorem upon such frames. (952.)* 

143. Porcelain and Bohemian glass, chemical glassware, painted glassware, 
stained glass, and all other manufactures of glass or of which glass shall be the 
component material of chief value, not specially enumerated or provided for in 
this act, forty-five per centum ad valorem. (954.)f 

Schedule C. —Metals. 

a. Iron ore, including manganiferous iron ore. (1334.) Also the dross 
or residuum from burnt pyrites, seventy-five cents per ton. (1816.) 
h. Sulphur ore, as pyrites, or sulphuret of iron in its natural state, 
’containing not more than three and one-half per centum of copper, 
seventy-five cents per ton. (1334.) 

c. Provided^ That ore containing more than two per centum of copper, 
shall pay, in addition thereto, two and one-half cents per pound for 
the copper contained therein. 


144. <; 


* The term “looking-glass plates,” held to mean “ any kind of silvered glass used as looking-glasses, 
although not in fact plate-glass.” (July 2, 1863, N. Y.) 
t This comprehends all articles actually porcelain glass, whether the .same be cut or otherwise. (Tr. 

^^hdscape plates described as glass upon which a picture of a landscape is painted, is embraced either 
under the classification of “ paintings on glass,” or that of “ glass, colored, stained, or painted.” (Aug. 20,. 
1860, N. Y. See also Tr. Reg., p. 578.) 








8 


DIGEST OF STATUTES. 


145. Iron in pigs, (988.) iron kentledge,* * (1036.) spiegeleisen, (988.) wrought 

and cast scrap iron,f (1034-5.) and scrap-steel, (1041,) three-tenths of one 
cent per pound; but nothing shall be deemed scrap-iron or scrap-steel except 

waste or refuse iron or steel that has been in actual use and is fit only to be 

remanufactured. (1035.) 

146. Iron railway-bars, weighing more than twenty-five pounds to the yard, 
seven-tenths of one cent per pound. (991.)J 

147. Steel railway-bars and railway-bars made in part of steel, weighing more 
than twenty-five pounds to the yard, seventeen dollars per ton. (1013-14.) 

a. Bar-iron, rolled or hammered, comprising flats not less than one 
inch wide, nor less than three-eighths of one inch thick, eight-tenths 
of one cent per pound; comprising round iron not less than three- 

fourths of one inch in diameter, and square iron not less than three- 

fourths of one inch square, one cent per pound ; 
h. Comprising less than one inch wide, or less than three-eighths 
of one inch thick; round iron less than three-fourths of one inch 
and not less than seven-sixteenths of one inch in diameter, and square 
iron less than three-fourths of one inch square, one and one-tenth 
of one cent per pound. 

c. Provided., That all iron in slabs, blooms, loops, or other forms 
less finished than iron in bars, and more advanced than pig-iron, 
except castings, shall be rated as iron in bars, and pa}"^ a duty 
accordingly: and none of the above iron shall pay a Jess rate of 
duty than thirty-five per centum ad valorem. (989.) 

d. Provided further., That all iron bars, blooms, billets, or sizes or 
shapes of any kind, in the manufacture of which charcoal is used 
as fuel, shall be subject to a duty of twenty-two dollars per ton.§ 

149. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, 
nine-tenths of one cent per pound; iron or steel flat rails, punched, eight-tenths 
of one cent per pound. (991, 1013.) 

150. Round iron, in coils or rods, less than seven-sixteenths of one inch in 
diameter, (995.) and bars or shapes, of rolled iron not specially enumerated or 
provided for in this act, (1003.) one and two-tenths of one cent per pound. 

a. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared 
or rolled in grooves, one and one-fourth cents per pound; (992-3.) 
h. ISheet-iron,|| common or black, thinner than one inch and one-half 


148. <; 


151. 


* Iron kentledge, purchased in the United States and used exclusively as ballast, iflanded in the United 
States, will, if of foreign production or manufacture, be liable to duty; and if of American production or 
manufacture, be entitled to free entry under 145. (Tr. Eeg., p. 554.) 

t Department’s letter of March 19, 1869, held that where “ the officers of the customs are satisfied that 
pieces ot new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts 
that IS, could appropriately and with reasonable expectation of profit on the part of the manufacturer be 
put to such use, . , th^en they should not classify them as scrap iron. It was not intended, however to 

limit the application of this principle to pieces of new iron fit only to be made into spikes or bolts but it 
must be held to embrace all pieces of new iron, when in the condition in which imported thev are fit to be 
manufactured directly into wire, or any other article, and such new iron should not be classified as scrap 

“ It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron six 
inches or more in length, and it is practically impossible to separate them, so as to determine what amount 
should pay duty as scrap and what as bar iron. Where an importation ot this character contains anv con¬ 
siderable quantity of clippings or pieces of new bar iron, which cannot, under Department’s decisions of 
February 25, and March 19,1869, be properly classified as scrap iron, then the whole box or lot or if it bp 
necessary, the whole importation, in which such pieces are found, should be classified as bar iron’” IFph 
1, 1870, N. Y. I8yn. Ser., 568.) ’ 

t “On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United 

• States, and returned to Canada, it was decided by the Department that such free importation could not be 
legally allowed; but that the iron under such circumstances would be chargeable with dutv as ‘old iron 
in scrap.’ Nor could the iron m question be entered, rerolled, and exported in bond to be cancelled on 
proof of delivery in Canada. (Tr. Reg., p. 577.) uu 

g This embraces so-styled “sheet-iron,” fit for some of the uses to which plate-iron is apnlied to wit- 
among others, of tank and shutter plates. (Feb. 11,1867, Boston ) appnea, lo v it. 

11 Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of importation 
if charged in invoice or of merchantable value, are subject to duty. (March 31 1863 Boston) Buiiaiion, 
Iron bands on sheet-iron, being of trifling value, and absolutely necessary to insure safe transportation 
of the sheets, are not deemed to be an item of expense to the importer, and not liable to dutv nnd shniii!i 
be considered tare. (Jan. 4, 1865, N. i^) ® outy, and should 

Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toutrhen it for tbP mpTin 
facture of spoons, etc., to be covered with tin, should be classified as “sheet-iron, common o?black“ and 
pay duty according to Its gauge. (March 23, 1872. N. Y., Syu. Ser., 1072.) > v uiacK, ana 








TARIFF ACT OF 1883. 


9 


152.^ 


151. and not thinner than number twenty wire gauge, one and one-tenth 
of one cent per pound; thinner than number twenty wire gauge 
and not thinner than number twenty-five wire gauge, one and two- 
tenths of one cent per pound; thinner than number twenty-five wire 
gauge and not thinner than number twenty-nine wire gauge, one 
and five-tenths of one cent per pound; thinner than number twenty- 
nine wire gauge, (998.) and all iron commercially known as common 
or black taggers iron, (1031.) whether put up in boxes or bundles 
or not, thirty per centum ad valorem : (1037.) 
c. And provided^ That on all such iron and steel sheets or plates 
aforesaid excepting on what are known commercially as tin-plates, 
terne-plates, and taggers tin, and hereafter provided for, when gal¬ 
vanized or coated with zinc or spelter, or other metals, or any alloy 
of those metals, three-fourths of one cent per pound additional. 

a. Polished, planished, or glanced sheet-iron or sheet-steel, by what¬ 
ever name designated, two and one-half cents per pound : (997.) 

b. Provided^ That plate or sheet or taggers iron, by whatever name 
designated, other than the polished, planished, or glanced herein 
provided for, which has been pickled or cleaned by acid, or by any 
other material or process, and which is cold rolled, shall pay one- 
quarter cent per pound more duty than the corresponding gauges 
of common or black sheet or taggers iron. 

- a. Iron or steel sheets, or plates, or taggers iron, coated with tin or 
lead, or with a mixture of which these metals is«, component part, 
by the dipping or any other process, and commerciall}' known as 
tin plates, teriie plates, and taggers tin, one cent per pound; (2180.) 
b. Corrugated or crimped sheet iron or steel, one and four-tenths of 
one cent per pound. (1051.) 

a. Hoop, or band, or scroll, or other iron, eight inches or less in width, 
and not thinner than number ten wire gauge, one cent per pound ; 
thinner than number ten wire gauge and not thinner than number 
twenty wire gauge, one and two-tenths of one cent per pound ; thin¬ 
ner than number twenty wire gauge, one and four-tenths of one cent 
per pound: (999, 1000-1.) 

b. Frooided^ That all articles not specially enumerated or provided 
for in this act, whether wholly or partly manufactured, made from 
sheet, plate, hoop, band, or scroll iron herein provided for, or of 
which such sheet, plate, hoop, band, or scroll iron shall ])e the ma¬ 
terial of chief value, shall pay one-fourth of one cent per pound 
more duty than that imposed on the iron from which they are made, 
or which shall be such material of chief value. 

155. Iron and steel cotton-ties, or hoops for baling purposes, not thinner 
than number twenty wire gauge, thirty-five per centum ad valorem. (1067.) 

156. Cast-iron pipe of every description, one cent per pound. (1031.) 

157. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors’ irons, 
hatters’ irons, and castings of iron, not specially enumerated or provided for 
in this act, one and one-quarter of one cent per pound. (1030.) 

158. Cut nails and spikes, of iron or steel, one and one-quarter of one cent 


153.^ 


154. < 


per pound. (1025.) 

159. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou¬ 
sand, two and one half cents per thousand ; exceeding sixteen ounces to the 
thousand, three cents per pound. (1027.) 

160. Iron or steel railway fish-plates, or splice-bars, one and one-fourth of 
one cent per pound. (908, 1012,1067.) 

161. Malleable iron castings, not specially enumerated or provided for in this 
act, two cents per pound. (1020.) 

162. Wrought iron or steel spikes, (1012. 1023) nuts, and washers, (1012, 
1021.) and horse, mule, or ox shoes, two cents per pound. (1012, 1067.) 








10 


DIGEST OF STATUTES. 


163. Anvils, (1017.) anchors,* or parts thereof, (1019.) mill-irons and mill- 
cranks, of wrought iron and wrought-iron for ships, (1016.) and forgings of iron 
and steel, for vessels, steam-engines, and locomotives, or parts thereof, weigh¬ 
ing each twenty-five pounds or more, two cents per pound. (1012-16.) 

164. Iron or steel rivets, bolts, with or without threads or nuts, or bolt- 
blanks, and finished hinges or hinge-blanks, two and one-half of one cent per 
pound. (1012-23-32.) 

165. Iron or steel blacksmiths’ hammers and sledges, (1020.) track-tools, 
wedges, and crowbars, (1012.) two and one half of one cent per pound. 

166. Iron or steel axles, parts thereof, axle-bars, axle-blanks, or forgings for 
axles, without reference to the stage or state of manufacture, two and one-half 
of one cent per pound. (1020.) 

167. Forgings of iron and steel, or forged iron, of whatever shape, or in wdiat- 
ever stage of manufacture, not specially enumerated or provided for in this act, 
two and one-half cents per pound. (1012, 1067.) 

168. Horseshoe-nails, hob-nails, (1026.) and wire-nails, (1067.) and all other 
wrought-iron (1023.) or steel nails, (1012.) not specially enumerated or provided 
for in this act, four cents per pound. 

169. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per 
pound. (1012, 1024.) 

170. Other wrought iron or steel tubes or pipes, two and one-quarter cents 
per pound. (1012, 1067.) 

171. Chain or chains of all kinds, made of iron or steel, not less than three- 
fourths of one inoli in diameter, one and three-quarter cents per pound ; less 
than three-fourths of one inch and not less than three-eighths of one inch in 
diameter, two cents per pound ; less than three-eighths of one inch in diameter, 
two and one-half cents per pound. (1012-18.) 

172. Cross-cut saws, eight cents per linear foot. (1042.) 

173. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear 
foot; over nine inches wide, fifteen cents per linear foot. (1043.) 

174. Circular saws, thirty per centum ad valorem. (1012.) 

175. Hand, back, and all other saws, not specially enumerated or provided 
for in this act, forty per centum ad valorem. (1004-5.) 

176. Files, file blanks, rasps, and floats of all cuts and kinds, four inches in 
length and under, thirty-five cents per dozen; over four inches in length and 
under nine inches, seventy-five cents per dozen; nine inches in length and 
under fourteen inches, one dollar and fifty cents per dozen; fourteen inches in 
length and over, two dollars and fifty cents per dozen. (1006.) 

' a. Steel ingots, cogged ingots, blooms, and slabs, by whatever process 
made; die blocks or blanks ; billets and bars and tapered or bevelled 
bars ; bands, hoops, strips, and sheets f of all gauges and widths ; 
plates of all thicknesses and widths ; steamer, crank, and other shafts; 
wu'ist or crank pins ; connecting-rods ,and piston-rods; pressed, 
sheared, or stamped shapes, or blanks of sheet or plate steel, or com¬ 
bination of steel and iron, punched or not punched; hammer-moulds 
or swaged steel; gun-moulds, not in bars ; alloys used as substitutes 
for steel tools; all descriptions and shapes of dry sand, loam, or 
iron-moulded steel castings, 

h. All of the above classes of steel not otherwise specially provided for 
in this act, valued at four cents a pound or less, forty-five per cen¬ 
tum ad valorem; above four cents a pound and not above seven cents 


177. 


An anchor and chain cable purchased in a foreign port to supply the place of one which has become 
nnseaworthy in the course of the voyage, and which is hona fide a part of the equipment of an American 
vessel, IS not subject to duty on being brought into a port of the United States. It is, however, not suffi¬ 
cient that they be merely used as a part of the equipment of the vessel; they must be hotmfide such, under 
occasioned by any fault of her master or owners in not properly equipping her originally.” 
(Weld vs. Maxwell, 4 Bl. C. C., p. 136.) & j 

t “ Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should vat be classified 
as cross-cut saws partially manufactured, at ten cents per lineal foot, since the same material may be used 
lor hay-knives, mowing-machine knives, and other purposes. It should be classified as ‘ steel in sheets,’ 
and pay duty according to its value per pound.” (August, 1868, N. O., and April 21,1871, N. Y.) 





TARIFF ACT OF 1883. 


11 


177. per pound, two cents per pound ; valued above seven cents and not 
above ten cents per pound, two and three-fourth cents per pound; 
valued at above ten cents per pound, three and one-fourth cents per 
pound: 

c. Provided^ That on all iron or steel bars, rods, strips, or steel sheets, 
of whatever shape, and on all iron or steel bars of irregular shape or 
section, cold-rolled, cold-hammered, or polished in any way in addi¬ 
tion to the ordinary process of hot-rolling or hammering, there shall 
be paid one-fourth cent per pounds in addition to the rates provided 
in this act; 

And on steel circular saw plates there shall be paid one cent per 
pound IN ADDITION to the rate provided in this act. 

178. Iron or steel beams, girders, joists, angles, channels, car-truck channels, 
X T? columns and posts, or parts or sections of columns and posts, deck and 
bulb beams, and building forms, together with all other structural shapes of 
iron or steel, one and one-fourth of one cent per pound. 

^ a. Steel wheels and steel-tired wheels for railway purposes, whether 


180. 


181 . 


wholly or partly finished, and iron or steel locomotive, car, and 
179 \ railway tires, or parts thereof, wholly or parti}" manufactured, 

' I two and one-half of one cent per pound ; 

b. Iron or steel ingots, cogged ingots, blooms or blanks for the same, 
^ without regard to the degree of manufacture, two cents per pound. 

^ a. Iron or steel rivet, screw, nail and fence, wire rods, round, in coils 

and loops, not lighter than number five wire gauge, valued at three 
and one-half cents or less per pound, six-tenths of one cent per pound. 
6. Iron or steel, flat with longitudinal ribs for the manufacture of 
fencing, six-tenths of a cent per pound. 

Screws, commonly called wood screws, two inches or over in length, six 
cents per pound; one inch and less than two inches in length, eight cents per 
pound ; over one-half inch and less than one inch in length, ten cents per pound; 
one-half inch and less in length, twelve cents per pound. (1028.) 

^ a. Iron or steel wire, smaller than number five and not smaller than 
number ten wire gauge, one and one-half cents per pound; smaller 
than number ten and not smaller than number sixteen wire gauge, 
tico cents per pound; smaller than number sixteen and not smaller 
than number twenty-six wire gauge, two and one-half cents per pound; 
smaller than number twenty-six wire gauge, three cents per pound: 
(994, 1039.) 

h. Provided^ That iron or steel wire covered with cotton, silk, or other 
material, and wire commonly known as crinoline, corset, and hat 
wire, shall pay four cents per pound in addition to the foregoing 
rates ; (994, 1040.) 

c. And prodded further^ That no article made from iron or steel wire, 
or of which iron or steel wire is a component part of chief value, 
shall pay a less rate of duty than the iron or steel wire from which 
it is made either wholly or in part: (916.) 

d. And prodded f urther^ That iron or steel wire-cloths, and iron or 
steel wire-nettings, made in meshes of any form, shall pay a duty 
equal in amount to that imposed on iron or steel wire of the same 
gauge, and two cents per pound in addition thereto. 

e. There shall be paid on galvanized iron or steel wire (except fence 
wire), one-half of one cent per pound in addition to the rate im¬ 
posed on the wire of which it is made. 

f. On iron wire rope and wire strand, one cent per pound in addition 
to the rates imposed on the wire of which it is made. (994.) 

g. On steel wire rope and wire strand, two cents per pound in addi¬ 
tion to the rates imposed on the wire of which it is made. 


182. <! 





12 


DIGEST OF STATUTES. 


' a. Steel, not specially enumerated or provided for in this act, forty‘five 
per centum ad valorem ; (1041.) 

h. Provided, That all metal produced from iron or its ores, which is 
cast and malleable, of whatever description or form, without regard 
to the percentage of carbon contained therein, whether produced by 
cementation, or converted, cast, or made from iron or its ores, by 
183 ^ the crucible, Bessemer, pneumatic, Thomas-Gilchrist, basic, Sie¬ 
mens-Martin, or open-hearth process, or by the equivalent of eitlier, 
or by the combination of two or more of the processes, or their equiv¬ 
alents, or b}'- any fusion or other process which produces from iron 
or its ores a metal either granular or fibrous in structure, which is 
cast and malleable, excepting what is known as malleable iron cast¬ 
ings, shall be classed and denominated as steel. (1014.) 

184. No allowance or reduction of duties for partial loss or damage in con¬ 
sequence of rust or of discoloration shall be made upon any description of iron 
or steel, or upon any partly manufactured article of iron or steel, or upon any 
manufacture of iron and steel. (1041.) 

185. Argentine, albata, or German silver unmanufactured, twenty-five per 
centum ad valorem. (1185.) 

a. Copper, imported in the form of ores, two and one-half cents on 
each pound of fine copper contained therein ; (1053.) 
h. Begulus of and black or coarse copper, and copper cement, three 
and one-half cents on each pound of fine copper contained therein ; 
(1054.) old copper, fit only for manufacture, (1055.) clippings from 
new copper, and all composition metal of which copper is a compo¬ 
nent material of chief value, not specially enumerated or provided 
. for in this act, three cents per pound. (1057.) 

c. Copper in plates, bars, ingots. Chili or other pigs, and in other 
forms, not manufactured, or enumerated in this act, four cents per 
pound. (1056.) 

d. In rolled plates, called brazier’s copper, sheets, rods, pipes, and 
copper bottoms, (1057.) 


e. And all manufactures of copper, or of which copper shall be a com¬ 
ponent of chief value, not specially enumerated or provided for in 
^ this act, thirty-five per centum ad valorem. (1057.) 

187. Brass, in bars or pig, old brass, and clippings from brass or Dutch 
metal, one and one-half cent per pound. (1063.) 

188. Lead ore, and lead dross, one and one-half cent per pound. (1045.) 

189. Lead, in pigs and bars, (1046.) molten and old refuse lead run into 

blocks and bars, (908, 1046.) and old scrap lead, fit only to be remanufactured, 
two cents per pound. (1047.) ^ 

190. Lead, in sheets, pipes, or shot, three cents per pound. (1044.) 

191. Nickel, in ore, matte, or other crude form not ready for consumption 
in the arts, fifteen cents per pound on the nickel contained therein. (1334.) 

192. Nickel, nickel oxide, alloy of any kind in which nickel is the element 
of chief value, fifteen cents per pound. (1060.) 

ra. Zinc,^ spelter, or tutenegue, in blocks or pigs, (1048.) and old worn 
out zinc, fit only to be remanufactured, (1816.) one and one-half cent 

193. ) per pound; 

h. Zinc, spelter, or tutenegue in sheetsf two and one-half cents per 
pound. (1049.) 

194. Sheathing,)* or yellow metal, not wholly of copper, nor wholly nor in 


i!- purchased in the foreign country in a damaged condition, and in the original nackages in 

which It was placed when manufactured, cannot be classified as a ‘ metal unmanufacturld not o^ 

imported Y>Qv British Brig “Chesapeake” intended to be used in sheathing 
w ^1 ^ottom of the said brig; and no portion of it was intended to be landed or used for any other nurnos^ 

Member's! IsG^ SalS.) ?rant 









TARIFF ACT OF 1883. 


13 


part of iron, ungalvanized, in sheets, forty-eight inches long and fourteen 
inches wide, and weighing from fourteen to thirty-four ounces per square foot, 
thirty-five per centum ad valorem. (1058.) 

195. Antimony, as regulus or metal, ten per centum ad valorem. (1190.) 

196. Bronze powder, fifteen per centum ad valorem. (1218.) 

197. Cutlery, not specially enumerated or provided for in this act, thirty- 
five per centum ad valorem. (1257.) 

198. Dutch or bronze metal, in leaf, ten per centum ad valorem. (1263.) 

199. Steel plates, engraved, (1391.> stereotype plates, (1497.) and new tvpes, 
(1442.) twenty-five per centum ad valorem. 

200. Gold-leaf, one dollar and fifty cents per package of five hundred leaves, 

(1061.) 11-*= 5 

201. Hollow-ware,* coated, glazed, or tinned, three cents per pound. (1033.) 

202. Muskets, rifles, and other fire-arms, not specially enumerated or pro¬ 
vided for in this act, twenty-five per centum ad valorem. (1340.) 

203. All sporting breech-loading shot-guns, and pistols of all kinds, thirty- 
five per centum ad valorem. (1340.) 

204. Forged shot gun barrels, rough-bored, ten per centum ad valorem. (1012,) 


205. jS’eedles,f for knitting or sewing machines, thirty-five per centum ad 
valorem. (1010.) 

206. Needles, sewing, darning, knitting, and all others not specially enume¬ 
rated or provided for in this act, twenty-five per centum ad valorem. (1342.) 

rQ. Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum 
J ad valorem; (1007.) 

' I h. Swords, sword-blades, and side-arms, thirty-five per centum ad 
valorem. (1008-9.) 

.a. Pens, metallic, twelve cents per gross; (1380.) 

208. -j h. pen-holder-tips and pen-holders, or parts thereof, (1381.) thirty per 
^ centum ad valorem. 


209. Pins, solid-head or other, thirty per centum ad valorem. (1384.) 

210. Britannia ware, and plated and gilt articles and wares of all kinds, 
thirty-five per centum ad valorem. (1216.) 

211. Quicksilver, ten per centum ad valorem. (2187.) 

212. Silver leaf, seventy-five cents per package of five hundred leaves. (1061.) 

213. Type-metal, twenty per centum ad valorem. (1443.) 

214. Chromate of iron, or chromic ore, fifteen per centum ad valorem. 
(1334.) 

215. Mineral substances in a crude state and metals unwronght, not spe¬ 
cially enumerated or provided for in this act, twenty per centum ad valorem. 
(1334.) 

216. Manufactures, articles, or wares, not specially enumerated or provided 
for in this act, composed wholly or in part of iron,J steel, copper, lead, nickel, 
pewter, tin, zinc, gold,§ silver, platinum, or any other metal, and whether 
partly or wholly manufactured, forty-five per centum ad valorem. (1067.) 


Schedule D.— Wood and Wooden Wares. 

217. Timber, hewn and sawed, and timber used for spars and in building 
wharves, twenty per centum ad valorem. (1133.) 


* This provision does not embrace any other hollow ware than castings of iron. (July 12,1861, N. Y.) 

f Needles of English manufacture, rusted and exported for polishing, cannot be reimported free of duty. 
(October 24, 1868. A. C. & Co.) 

X Iron packages or casks containing caustic soda, used by the importers as the most suitable description 
of packages for caustic soda, were held to be entitled to entry at the same rate of duty as imposed on the 
caustic soda. (January 28,1861. Philadelphia.) 

A telegraph cable is not a non-enumerated article; it is liable, under the acts of 1861 and 1862, to a duty 
of 35 per cent. (U. S. vs. U. S. Telegraph Co., 7 Int. Rev. Rec., p. 141.) 

Foreign chains imported to be left in the United States as mooring chains, for a line of foreign steam 
packets, become liable, on being landed, to duty as “ manufactures of iron.” (Tr. Reg., p. 560.) 

\ Studs, bracelets, and watch-chains of 'gold, and watch-chains of silver, held by Department to be jew¬ 
elry; and classified as such under 459, “in view of the well-established and accepted commercial meaning 
of the term,” viz., “personal ornaments in gold, silver, and precious stones.” (Nov. 20,1869. San. Fran.) 



14 


DIGEST OF STATUTES. 


218. Timber, squared, or sided, not specially enumerated or provided for in 

this act, one cent per cubic foot. (1134.) 

ra. Sawed boards, plank, deals, and other lumber of hemlock, white- 
wood, sj’camore, and bass-wood, one dollar per one thousand feet, 
board measure; (1135.) 

h. all other articles of sawed lumber, two dollars per one thousand 

219. ^ feet, board measure. (1136.) 

c. But when lumber of any sort is planed or finished, in addition to 
the rates herein provided, there shall be levied and paid for each 
side so planed or finished, fifty cents per one thousand feet, board 
measure. 1136.) 

220. And if planed on one side and tongued and grooved, one dollar per one 
thousand feet, board measure. (1136.) 

221. And if planed on two sides, and tongued and grooved, one dollar and 
fifty cents per one thousand feet, board measure. (1136.) 

222. Hubs for wheels, posts, last-blocks, wagon-blocks, ore-blocks, gun- 
blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, 
twenty per centum ad valorem. (1137.) 

223. Staves* * * § of wood of all kinds, ten per centum ad valorem. (1138.) 

224. Pickets and palings, twenty per centum ad valorem. (1139.) 

225. Laths, fifteen cents per one thousand pieces. (1140.) 

226. Shingles, thirty-five cents per one thousand. (1141.) 

227. Pine clapboards, two dollars per one thousand. (1142.) 

228. Spruce clapboards, one dollar and fifty cents per one thousand. (1143.) 

229. House or cabinet furniture, in piece or rough, and not finished, thirty 
per centum ad valorem. (1144.) 

230. Cabinet ware and house furniture, finished, thirty-five per centum ad 
valorem. (1145.) 

231. Casks and barrels, empty, sugar-box shooks, and packing-boxes, and 
packing-box shooks, of wood, not specially enumerated or provided for in this 
act, thirty per centum ad valorem. (1146.) 

232. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose wood,*)* 
and satin wood, thirty-five per centum ad valorem. (1147.) 

233. Manufactures of wood,| or of which wood is the chief component part, 
not specially enumerated or provided for in this act,§ thirty-five per centum ad 
valorem. (1147.) 

234. Wood, unmanufactured,-not specially enumerated or provided for in 
this act, twenty per centum ad valorem. (1148.) 


Schedule E.— Sugar. 

235. All sugars|| not above No. 13 Dutch standard in color shall pay duty 
on their polariscopic test as follows, viz.: 

236. All sugars not above No. 13 Dutch standard in color, all tank bottoms, 
sirups of cane juice or of beet juice, melada, concentrated melada, concrete 


* “ Barrel staves,” when shaved, grooved, and fitted for setting up into barrels, are commercially known 
as “ shooks,” and liable to duty as “ manufactured wood,” under decision of May 15,1868. (Feb. 16,1870. 
Oswego.) 

t Pine headings from New Brunswick unmanufactured in whole except by saws, and a hole formed by 
a bit for the purpose of inserting a dowel to hold the small pieces of which the head is composed, were 
held to be subject to the duty of 35 per centum as “ manufactures of wood.” (June 2,1863. Portland.) 

X Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood 
boxes and ebony boxes, and known in trade by those names, fell within schedule “ B ” of the Tariff Act 
of 1846, and were subject to duty as “ manufactures of ebony, rosewood,” etc. (Tr. Reg., p. 592.) See also 
Sill vs. Lawrence, 1 Bl. C. C., 605. 

§ Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by planing, 
shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, were subject to 
duty of 35 per cent, ad valorem. (Jan. 28,1863. Portland.) 

II The weights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are 
weighed by the United States weighers, by cutting with a scoring-iron on the head of the cask or cover of 
the box the gross weight of the package. (Feb. 2,1871, N. Y.) ' 





TARIFF ACT OF 1883. 


15 


iind concentrated molasses,* testing by the polariscope not above seventy-five 
degrees, shall pay a duty of one and forty-hundredths cent per pound, and for 
every additional degree or fraction of a degree shown by the polariscopic test, 
they shall pay four-hundredths of a cent per pound additional. (1094-6, 2204, 
see also 1877.) 

237. All sugars above No. 13 Dutch standard in color shall be classified by 
the Dutch standard of color, and pay duty as follows, namely: 

238. All sugar above No. 13 and not above No. 16 Dutch standard, two and 
seventy-five hundredths cents per pound. (1097, 2204.) 

239. All sugar above No. 16 and not above 20 Dutch standard, three cents 
per pound. (1098, 2204.) 

240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents 
per pound. (1099, 2204.) 

241. Molasses testing not above fifty-six degrees by the polariscope, shall pay 
a duty of four cents per gallon ; molasses testing above fifty-six degrees, shall 
pay a duty of eight cents per gallon. (1103, 2204.) 

242. Sugar candy, not colored, five cents per pound. (1100.) 

243. All other confectionery,f not specially enumerated or provided for in 
this act, made wholly or in part of sugar, and on sugjars after being refined, 
when tinctured, colored, or in any way adulterated, valued at thirty cents per 
pound or less, ten cents per pound. (1101.) 

244. Confectionery valued above thirty cents per pound, or when sold by the 
box, package, or otherwise than by the pound, fifty per centum ad valorem. 
( 1102 .) 


Schedule F.— Tobacco. 

245. Cigars,f cigarettes, and cheroots of all kinds, two dollars and fifty cents 
per pound and twenty-five per centum ad valorem ; but paper cigars and cigar¬ 
ettes, including wrappers, shall be subject to the same duties as are herein im¬ 
posed upon cigars. (1127.) 

246. Leaf tobacco, of which eighty-five per cent, is of the requisite size and 
of the necessary fineness of texture to be suitable for wrappers, and of which 
more than one hundred leaves are required to weigh a pound, if not stemmed, 
seventy-five cents per pound; (1128.) if stemmed, one dollar per pound. 
(1130.) 

247. All other tobacco in leaf, unmanufactured, and not stemmed, thirty-five 
cents per pound. (1128,) 

248. Tobacco-stems, fifteen cents per pound. (1129.) 

249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not 
specially enumerated or provided for in this act, forty cents per pound. 
(1130.) 

250. Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp, 


* Concentrated molasses. Under the Act of 1846, the Department held that “ the article imported under 
this designation, being brought by the process of manufacture to the point of crystallization, was to be 
considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the 
foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado 
is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet syrup superior in 
quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is pro¬ 
duced by boiling the melado to the point of crystallization.” (Tr. Reg., p. 562.) 

t Fruit preserved in sugar, and fancifully arranged in glac6 style, and attractive in form, held to be con¬ 
fectionery. (February 27, 1!^5. H. M., N. Y.) 

I The practice at some of the ports for weighers, in returning the weight of imported cigars, to make an 
allowance for a supposed increase of weight, caused, as alleged, by the cigars contracting dampness or 
moisture during the voyage of importation, is contrary to the regulations of the Department (see Article 
207, of Part 4), and must be at once discontinued. The actual weight of imported cigars, as well as that 
of other merchandise, the duties upon which arc determined by weight, must be returned. 

Should importers be of opinion that the alleged increase of weight constitutes a damage, application 
should be made to collectors for an allowance therefor, as in other cases, (Circular June 22,1871.) 

Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States, it was 
held that the dutiable value proper to be a.ssessed was the actual market value, or wholesale price at Mon¬ 
treal, selected as the principal market of the country from which the cigars were imported into the United 
States. (March 2, lfc66. W. A W.) 




16 


DIGEST OF STATUTES. 


and pickled, scented or otherwise, of all descriptions, fifty cents per pound. 
(1131.) 

251. Tobacco, unmanufactured, not specially enumerated or provided for in 
this act, thirty per centum ad valorem. (1132.) 


Schedule G. —Provisions. 


252. Animals, live, twenty per centum ad valorem. (1189.) 

253. Beef and pork, one cent per pound. (1069.) 

254. Haras and bacon, two cents per pound. (1070.) 

255. Meat, extract of, twenty per centum ad valorem. (1816.) 

256. Cheese, four cents per pound. (1071.) 

257. Butter, and substitutes therefor, four cents per pound. (1073.) 

258. Lard, two cents per pound. (1074.) 

259. Wheat, twenty cents per bushel. (1072.) 

260. Bye and barley, ten cents per bushel. (1075.) 

261. Barley, pearled, patent, or hulled, one-half cent per pound. (1197.) 

262. Barley malt, per bushel of thirty-four pounds, twenty cents. (1328.) 

263. Indian corn or maize, ten cents per bushel. (1076.) 

264. Oats, ten cents per bushel. (1077.) 

265. Corn-meal, ten cents per bushel of forty-eight pounds. (1082.) 

266. Oat-meal, one-half cent per pound. (1083.) 

267. Rye-flour, one-half cent per pound. (1084.) 

268. Wheat-flour, twenty per centum ad valorem. (1816.) 

269. Potato or corn starch, two cents per pound ; rice starch, two and a half 
cents per pound ; other starch, two and a half cents per pound. (1425.) 

270. Rice, cleaned, two and one-fourth cents per pound ; uncleaned, one and 
one-half cents per pound. (1085.) 

271. Paddy, one and one-fourth cents per pound. (1086.) 

272. Rice-flour and rice-meal, twenty per centum ad valorem. (1816.) 

273. Hay, two dollars per ton. (1816.) 

274. Honey, twenty cents per gallon. (1305.) 

275. Hops, eight cents per pound. (2177.) 

276. Milk, preserved or condensed, twenty per centum ad valorem. (1089.) 
Fish: 

277. Mackerel, one cent per pound. (1078.) 

278. Herrings, pickled or salted, one-half of one cent per pound. (1078.) 

279. Salmon, pickled, one cent per pound ; other fish, pickled, in barrels, one 
cent per pound. (1078.) 

280. Foreign-caught fish, imported otherwise than in barrels or half-barrels, 
whether fresh, smoked, dried, salted, or pickled, not specially enumerated or 
provided for in this act, fifty cents per hundred pounds. (1078.) 

a. Anchovies and sardines, packed in oil or otherwise, in tin boxes 
measuring not more than five inches long, four inches wide and 
three and one-half inches deep, ten cents per whole box; in’ half 
boxes, measuring not more than five inches long, four inches wide 
and one and five-eighths deep, five cents each; in quarter boxes 
measuring not more than four inches and three-quarters long, three 
and one-half inches wide, and one and a quarter deep, two and 
one-half cents each; 

^ h. When imported in any other form, forty per centum ad valorem. (2181.) 

282. Fish preserved in oil, except anchovies and sardines, thirty per centum 
ad valorem. (1081.) 

283. Salmon,* and all other fish, prepared or preserved, (1079.) prepared 

* Salmon prepared, by boiling and spiced according to a recipe belonging to importers and nrenarpU 
for them exclusively is not what is known in commerce as “ preserved salmon ; ” but is pronSly Effied 
as prepared fish,” at a duty of thirty-five per cent. (December 4,1868, New York ) classified 


281. 






TARIFF ACT OF 1883. 


17 


meats of all kinds, not specially enumerated or provided for in this act, (1092.) 
twenty-five per centum ad valorem. 

284. I ictcles and sauces,* of all kinds, not otherwise specially enumerated 
or provided for in this act, thirty-five per centum ad valorem. (1087.) 

285. Potatoes, fifteen cents per bushel of sixty pounds. (1090.) 

286. Vegetables, in their natural state, or in salt or brine, not specially enu¬ 
merated or provided for in this act, ten per centum ad valorem. (1091.) 

287. Vegetables, prepared or preserved, of all kinds, not otherwise provided 
for, thirty per centum ad valorem. (1092.) 

288. Chicory root, ground or unground, burnt or prepared, two cents per 

pound. (1233.) x > i 

^ 289. Vinegar, seven and one-half cents per gallon. (1093.) standard for 
vinegar shall be taken to be that strength which requires thirty-five grains of 
bi-carbonate of potash to neutralize one ounce Troy of vinegar; and all import 
duties that may by law be imposed on vinegar imported from foreign countries 
shall be collected according to this standard. 

290. Acorns, f and dandelion root, raw or prepared, and all other articles 
used or intended to be used as coffee, or as a substitute therefor, not specially 
enumerated or provided for in this act, two cents per pound. (1183.) 

291. Chocolate, two cents per pound. (1235.) 

292. Cocoa, prepared or manufactured, two cents per pound. (1242.) 

Fruits: 

293. Currants, Zante or other, one cent per pound. (1258.) 

294. Dates, plums, and prunes, one cent per pound. (1259.) 

295. Figs, two'cents per pound. (1274.) 

^a. Oranges, in boxes of capacity not exceeding two and one-half cubic 


296. <1 


297. 


298. 


feet, twenty-five cents per box ; in one-half boxes, capacity not ex¬ 
ceeding one and one-fourth cubic feet, thirteen cents per half box; 
h. in bulk, one dollar and sixty cents per thousand; 

G. In barrels, capacity not exceeding that of the one hundred and 
^ ninety-six pounds flour-barrel, fifty-five cents per barrel. (1281.) 
a. Lemons, in boxes of capacity not exceeding two and one-half cubic 
feet, thirty cents per box ; in one-half boxes, capacity not exceeding 
one and one-fourth cubic feet, sixteen cents per half box; 

■6. In bulk, two dollars per thousand. (1281.) 

Lemons and orangesj in packages, not specially enumerated or pro¬ 
vided for in this act, twenty per centum ad valorem. (1281.) 

299. Limes and grapes, twenty per centum ad valorem. (1281.) 

300. Raisins, two cents per pound. (1402.) 

301. Fruits, preserved in their own juices,§ and fruit-juice, twenty per cent¬ 
um ad valorem. (1281.) 

. a. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or 

302. -] molasses, not otherwise specified or provided for in this act, (1247.) 
^h. And jellies of all kinds, (1316.) thirty-five per centum ad valorem. 

Nuts: 

.a. Almonds, five cents per pound; (1186.) shelled, seven and one-half 

303. •< cents per pound; (1186.) 

^b. Filberts, and walnuts, of all kinds, three cents per pound. (1275.) 

304. Peanuts or ground beans, one cent per pound; shelled, one and one- 
half cent per pound. (1377.) 


* Haytian peppers imported in salt and water, not to be used in that form as a “pickle,” but for the 
preparation of pepper sauce, are not embraced in this classification. (October 30,1857, N. Y.) So also, wal¬ 
nuts imported in salt and water. (September 30,1858, Boston.) 

t “ Powdered acorns,” held by the experts to be the article enumerated in 11&3 (now 290), but asserted by 
the importers to be intended or designed for medicinal purposes, were adjudged to be subject to a duty 
of three cents per pound under sakl clause. (November 17,1863, Baltimore.) 

X Boxes and bags containing oranges, lemons and macaroni, become merchandise when they enter into 
the value and are sold with the articles they contain: and their cost is properly included in the dutiable 
value of the contents. (Januarv .30, 1866, Baltimore.) 

g Fruits put with water in bottles, and the atmosphere expelled by the application of heat, are classified 
as fruit preserved in their own juice. (March 8,1860, N. 0.) 



18 


DIGEST OF STATUTES. 


305. Nuts, of all kinds, shelled or unshelled, not speciallj^ enumerated or 
provided for in this act, two cents per pound. (1343.) 

. 306. Mustard, ground or preserved, in bottles or otherwise, ten cents per 
pound. (1341.) 


Schedule H.— Liquors. 


307. 


' a. Champagne, and all other sparkling wines, (981.) in bottles* contain¬ 
ing each not more than one quart and more than one pint, seven 
dollars per dozen bottles; 

b. Containing not more than one pint each and more than one-half 
pint, three dollars and fifty cents per dozen bottles; 

c. Containing one-half pint each, or less, one dollar and seventy-five 
cents per dozen bottles ; 

d. In bottles containing more than one quart each, in addition to seven 
dollars per dozen bottles, at the rate of two dollars and twent 3 '-five 
cents per gallon on the quantity in excess of one quart bottle. 


308. 


c. 


d. 


e. 


(981.) 

a. Still wines, in casks, fifty cents per gallon ; (2173.) 

b. In bottles, (2174.) one dollar and sixty cents per case of one dozen 
bottles containing each not more than one quart and more than one 
pint, or twenty-four bottles containing each not more than one 
pint; 

And any excess be 3 "ond these quantities found in such bottles shall 
be subject to a duty of five cents per pint or fractional part thereof; 
But no separate or additional duty shall be collected on the bottles: 
(2174.) 

Provided^ That an 3 ’ wines imported containing more than tw’enty- 
four per centum of alcohol shall be forfeited to the United States; 
(2174.) 

f. Provided further^ That there shall be no allowance for breakage, 
leakage, or damage on wines, liquors, cordials, or distilled spirits. 
' (2174.) 

Yermuth, the same duty as on still wines. (987.) 

Wines, brand 3 ’’, and other spirituous liquors imported in bottles, shall 
be packed in packages containing not less than one dozen bottles in each 
package; and all such bottles, except as specially enumerated or provided 
for in this act, shall pa 3 " an additional duty of three cents for each bottle. 
(981.) 


309. 

310. 


311. 


a. Brandy, and other spirits manufactured or distilled from grain or 
other materials and not specially enumerated or provided for in this 
act, two dollars per proof gallon ; (982.) 


* Wines not in bottles could, under the act of July 28,1866 (508, Vol. I.), be imported in packages of any 
capacity whatever. (September 4,1866, D. &Sons; also, January 21,1867, P. H.’s Nephews.) 

The importation of wines together with assorted spirituous liquors, or of an assortment of spirituous 
liquors in a case or package, is not prohibited by section 21, of the act of July 14,1870, provided the pack¬ 
age contain not less than one dozen bottles of liquor. (Feb. 15,1871, Port Huron.) 

In a letter to the collector at Baltimore, dated February 24,1871, the Department authorized the adoption 
of the “ practice of stating in entries of distilled spirits the actual number of wine gallons, with the duty 
assessed thereon, according to the number of degrees proof, at four cents a degree of each gallon, instead 
of stating the number of proof gallons at two dollars per gallon.” 

But see circular of May 15,1871. in which the Department directs that in future entries the notation of 
the proof of spirituous liquors shall conform to the scale of Tagliabue’s hvdrometer, as corrected and ex¬ 
plained in his manual, placing proof spirits at one hundred degrees, instead of at fifty degrees according 
to Tralle. Under this rule the duty would of course be two cents a degree instead of four cents. (See also 
Oct. 23, 1871. _ Balt. Syn. _Ser., 941.) 

The following instructions, in reference to the branding or marking of imported distilled spirits in casks, 
are hereby issued for the future guidance of officers of the customs, and will be held by them to supersede 
all former regulations on the same subject,.so far as they conflict therewith • 

1st. Upon tue landing of distilled spirits in casks upon the wharf, and the due examination thereof by 
the gauger, each cask shall be marked by him, or under his supervision, so as to show the name of the 
port, date of importation, rate of proof, and number of gallons contained therein. 

2d. A record of these facts shall be made by the gauger who marks the casks, in a book to be furnished 
him by the surveyor, or other superyismg officer, for that purpose. The records to be made at the time of 
marking, and the books, when full, to be placed on file at the custom-house, for reference whenever neces¬ 
sary. (Circular, April 30,1872. • Syn. Ser., 1112.) 








TARIFF ACT OF 1883. 


19 


b. Each and every gauge or wine gallon of measurement shall be 
counted as at least one proof gallon ; 

311. ^ c. And the standard for determining the proof of brandy and other 

spirits or liquors of anj^ kind imported shall be the same as that 
whicli is defined in the laws relating to internal revenue; (982.) 
d. But any brandy or other spirituous liquors imported in casks of 
less capacity than fourteen gallons shall be forfeited to the United 
States. (982.) 

312. On all compounds or preparations,* of which distilled spirits are a com¬ 
ponent part of chief value, not specially enumerated or provided for in this 
act, there shall be levied a duty not less than that imposed upon distilled 
spirits. (983.) 

^ 313. Cordials,f liquors, arrack, absinthe, kirschwasser, ratafia, and other 
similar spirituous beverages or bitters, containing spirits, and not specially 
enumerated or provided for in this act, two dollars per proof gallon. (984.) 

a. No lower rate or amount of duty shall be levied, collected, and 
paid on brandy, spirits, and other spirituous beverages than that 
fixed by law for the description of first proof; but it shall be in- 
creased in proportion for any greater strength than the strength of 

314. <[ first proof; (985.) 

b. And all imitations of brandy or spirits or wines imported by any 
names whatever shall be subject to the highest rate of duty pro¬ 
vided for the genuine articles respectively intended to be repre- 
sented, and in no case less than one dollar per gallon. (985.) 

315. Bay-rum, or bay-water, whether distilled or compounded, one dollar per 
gallon of first proof, and in proportion for any greater strength than first proof 
( 1200 .) ^ 

316. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthen ware, 
thirty-five cents per gallon otherwise than in bottles or jugs of glass, stone, 
or earthen ware, twenty cents per gallon. (986.) 

317. Ginger-ale or ginger-beer, twenty per centum ad valorem, but no sepa¬ 
rate or additional duty shall be collected on bottles or jugs containing the same. 
(1816.) • 


* Of a ‘ compound or preparation containing of alcohol 90 per centum, and 10 per centum of castor oil 
and of alkanet root,” the Department, prior to the passage of the above act, held that “ it is an unenumer¬ 
ated article, and by virtue of tlie ”0th section of the Act of August, 1842, it must pay duty according to the 
highest rate to which any of its component parts are liable and affirmed “ the decision of the collector 
in assessing duty on the said article at the rate of two and a half dollars per gallon for fifty degrees and 
five cents for each additional degree, being the rates to which alcohol was liable.” (June 18, 1866 A C B ) 

A “ medical tincture” so called, which ivas found to be an alcoholic compound, of which alcohol formed 
the principal ingredient, was held to have been properly assessed at the rate of two and a half dollars per 
gallon of fifty degrees proof, and five cents for each degree above fifty. (February 2,1867. S & L ) 

t Cordials, if they are eompounds or preparations of which distilled spirits are a component part of chief 
valiie, will^be li^le^to forfeiture if imported in casks or packages of less capacity than 30 gallons. (Sep- 

See Department Letter of January 4,186-5, to collector at San Francisco, as to the inclusion of the cost 
of boxes, bottles, etc., in ascertaining the dutiable value of wines, and see notes to 516, Vol. I. See also letter 
of July 26,1866, to W. E. B. & Co., by which the assessment of the separate duty of two cents per bottle m 
addition, under the act of June 30, 1864, was affirmed. 

In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and • in the dutiable 
value ot which the cost of bottles, corks, labels, caps, straw, and cases was included, the Department held 
that these constituted an integral part of the market value, and that the duty was properly assessed 
(March 15, 1866. Phil.) i j 

Under the Act of 1864, it was held that “ the duty on ‘ champagne or sparkling wines in bottles,’ is not 
exclusively specific; the same schedule which governs all other wines as provided for in section 2, 
governs champagne or sparkling wines in bottlesbut a provision of the law directs that .‘jaid wines shall 
not pay a (ess rate of duty than six dollars per dozen bottles, etc. Unquestionably, if the value justifies it. 
they inust pay wore.” (Dec. 13,186t, W. C., Attys.) 

me importation of wines together with assorted spirituous liquors, or of an a.ssortment of spirituous 
liquors m a case or packa.ge, is not prohibited by section 21, of the Act of,Inly 14,1870, provided the pack- 
pontam not less than one dozen bottles of liquor. (Feb. 15.1871. Port Huron.) 

Wines not in bottles mav be imported in packages of any capacity whatever. (September 4,1866, D. & 
Sons; also January 21.1867, P. H.’s Nephews.) 

4 - bee instructions of Department to collector at Wilmington, N. C., in regard to estimation, by gallons, of 
fi^^tity contained in a dozen bottles. (.Tan. 19,1867. See also Jan. 18,1860, Syn. Series, 3.36.) 

For rules as to duty on sour ale or beer, see May 3,1869, Cape Vincent (Syn. Series, 1869. p. 21). where it 
was held that sour ale or beer is to be classified as ale or beer ''however inferior), so long as it retains its 
identity and has not become what is commonly known and imd as yinegar. If it becomes sour on the 
voyage of importation, its classification is not changed. (Ibid.) 








20 


DIGEST OF STATUTES. 


Schedule I.—Cotton and Cotton Goods. 


318. 


319.^ 


Cotton thread * yarn, warps, or warp-yarn, whether single or ad¬ 
vanced beyond the condition of single, by twisting two or more 
single yarns together, whether on beams or in bundles, skeins, or 
cops, or in any other form, (927.) 

Valued at not exceeding twenty-live cents per pound, ten cents per 
pound ; 

Valued at over twenty-five cents per pound, and not exceeding forty 
cents per pound, fifteen cents per pound ; 

Valued at over forty cents per pound, and not exceeding fifty cents 
per pound, twenty cents per pound ; 

Valued at over fifty cents per pound, and not exceeding sixty cents 
per pound, twenty-five cents per pound; 

Valued at over sixty cents per pound, and not exceeding seventy 
cents per pound, thirty-three cents per pound; 

Valued at over seventy cents per pound, and not exceeding eighty 
cents per pound, thirty-eight cents per pound ; 

Valued at over eighty cents per pound, and not exceeding one 
dollar per pound, forty-eight cents per pound ; 

Valued at over one dollar"per pound, fifty per centum ad valorem. 
(927.) 

On all cotton cloth,f not bleached, dyed, colored, stained, painted, or 
printed, and not exceeding one hundred threads to the square inch, 
counting the warp and filling, (921, 924.) two and one-half cents per 
square yard; 

If bleached, three and one-half cents per square yard; 

If dyed, colored, stained, painted, or printed, four and one-half cents 
per square yard. 

On all cotton cloth, not bleached, dyed, colored stained, painted, or 
printed, exceeding one hundred and not exceeding two hundred 
threads to the square inch, counting the warp and filling, (922, 925.) 
three cents per square yard ; 

If bleached, four cents per square yard ; 

If dyed, colored, stained, painted, or printed, five cents per square 
3^ard: 

320. d. Provided, That on all cotton cloth not exceeding two hundred 
threads to the square inch, counting the warp and filling, not 
bleached, dyed, colored, stained, painted, or printed, valued at over 
eight cents per square yard ; 

Bleached, valued at over ten cents per square yard; 

Dyed, colored, stained, painted, or printed, valued at over thirteen 
cents per square yard, there shall be levied, collected, and paid a 
duty of forty per centum ad valorem. (926, Proviso.') 

On all cotton cloth exceeding two hundred threads to the square 
inch, counting the warp and filling, (923, 926.) not bleached, d^^ed, 
colored, stained, painted, or printed, four cents per square 3 ’ard; 

If bleached, five cents per square yard; 

If dyed, colored, stained, painted, or printed, six cents per square 
yard: 

321. ■{ d- Provided, That on all such cotton cloths not bleached, dyed, colored. 


I h. 

a. 


* “ The terms of the law imposing duty according to the count of the threads should he held to apply in 
all cases where such count can be ascertained by means of the ‘ glass ’ commonly used for such purpose, 
and in all cases where the value of the goods is partially or wholly determined between the manufacturer 
and the purchaser according to the number of threads to the square inch.” (January 3, 1866. B. L. Lud- 
ington, U. S. App’r, N. Y.) 

t “ Cotton towels, bleached and having colored stripes at either end, intended as an ornament or finish, 
are properly assessed with the additional duty provided for articles of cotton, ‘ if printed, painted, colored 
or stained.’ ” (March 5,1862, N. Y.) 








TARIFF ACT OF 1883. 


21 


321. stained, painted, or printed, valued at over ten cents per square yard ; 

e. Bleached, valued at over twelve cents per square 3 'ard; 

f. And dyed, colored, stained, painted, or printed, valued at over fifteen 
cents per square yard, there shall be levied, collected, and paid a 
duty of forty per centum ad valorem. (926, Proviso.) 

322. On stockings, hose, half-hose, shirts, and drawers, and all goods made on 
knitting machines or frames, composed wholly of cotton, and not herein other¬ 
wise provided for, thirty-five per centum ad valorem. (930, 1238.) 

323. On stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, 
or shaped wholly or in part by knitting machines or frames, or knit by hand, 
and composed wholly of cotton, forty per centum ad valorem. (930, 1238.) 

rtt. Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, 
braces, and all manufactures of cotton, not specially enumerated or 

324. <1 provided for in this act, (929-32.) 

I b. And corsets, of whatever material composed, thirty-five i)er centum 
^ ad valorem. 


325. Cotton laces, embroideries,* insertings, trimmings, lace window-cur¬ 
tains, cotton damask, hemmed handkerchiefs, and cotton velvet, fort}" per cen¬ 
tum ad valorem. (929-31-32.) 

326. Spool-thread of cotton, f seven cents per dozen spools, containing on 
each spool not exceeding one hundred yards of thread ; exceeding one hundred 
yards on each spool, for ever 3 " additional one hundred \^ards of thread or frac¬ 
tional part thereof in excess of one hundred j^ards, seven cents per dozen. (928.) 


Schedule J.—Hemp, Jute, and Flax Goods. 

327. Flax straw, five dollars per ton. (955.) 

328. Flax, not hackled or dressed, twenty dollars per ton. (956.) 

329. Flax, hackled, known as ‘‘ dressed line,” forty dollars per ton. (957.) 

330. Tow, of flax or hemp, ten dollars per ton. (959.) 

331. Hemp, manila and other like substitutes for hemp ‘not specially enu¬ 
merated or provided for in this act, twmnt^'-five dollars per ton. (958.) 

332. Jute butts, five dollars per ton. (2184.) 

^a. Jute, twenty per centum ad valorem ; (960.) 

333. -< b. Sunn, sisal grass, and other vegetable substances, not specially enu- 
^ merated or provided for in this act, fifteen dollars per ton. (960.) 

334. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, 
diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, 
jute, or hemp, or of which flax, jute, or hemp shall be the component material 
of chief value, not specially enumerated or provided for in this act, thirty-five 
per centum ad valorem. (961.) 

335. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. (961, 
971, 977.) 

336. Flax or linen thread, twine, J and pack thread and all manufactures of 


* Cotton velvet elaborately embroidered and cut in slips or patterns of the size and shape of slippers 
was held to be embraced in the embroidery clause under the act of 1857. (August 24,1857, New York.) 

“It has been the practice to classify under these sections (of the acts of 1861 and 1862), (commonly 
known as the embroidery clauses) such goods as are commercially known as ‘ embroideries,’ and not manu¬ 
factures of any material to which embroidery may be added.” (April 20,1865, New York.) 

The term “ embroidered or tamboured,” as used in those sections, can only be properly and safely applied 
to those fabrics figured or ornamented by the employment of the needle, whether directed by the hand, or 
by machinery in the loom or frame; and consequently manufactures figured in the loom or machine 
which weaves the fabric, as the texture is formed, without the employment of the needle either by hand 
or by mechanical agency, are not, therefore, to be considered as comprehended in this classification and 
liable to duty as “ embroidered or tamboured.” (See Tr. Reg., p. 565.) 

t In the ca.se of an importation of four hundred and seventy-eight tin boxes containing spool cotton, it 
was found that the spool cotton had been jjurchased by the dozen spools and not by the box, and afterwards 
put into the boxes by the purchaser at his own expense to prevent damage on the voyage. Held, “that 
the boxes do not enter into the market value or form part of the wholesale price of the spool cotton at the 
period of exportation.” (March 29,1866, New York.) 

t “ Yam is a single thread, more or less twisted, and used for Avarp or weft in manufacture, when, by the 
packing of the loom, it is held together without much twisting, and answers, too, a better purpose than 


twine.” 

“ ■Tunne is a double and retwisted thread. 


Sometimes the manufacturer will designate a poor and slightly 





22 


DIGEST OF STATUTES. 


flax, or of which flax shall be the component material of chief value, not spe¬ 
cially enumerated or provided for in this act, forty per centum ad valorem. (961.j 

337. Flax or linen laces and insertings, (962.) embroideries, or manufactures 
of linen, if embroidered or tamboured in the loom or otherwise, by machinery 
or with the needle or other process, and not specially enumerated or provided 
for in this act, (1264.) thirty per centum ad valorem. 

338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or 
of which flax, jute, or hemp, or either of them, shall be the component material 
of chief value (except such as may be suitable for bagging for cotton), thirty 
per centum ad valorem. (963.) 

339. Oil-cloth foundations, or floor-cloth canvas, or burlaps exceeding sixty 
inches in width, made of flax, jute, or hemp, or of which flax, jute, or hemp, or 
either of them, shall be the component material of chief value, forty per centum 
ad valorem. (963-4.) 

340. Oil-cloths for floors, stamped, painted, or printed, and on all other oil¬ 
cloth {except silk oil-clotli)^ and on water-proof cloth, not otherwise provided 
for, forty per centum ad valorem. (1179.) 

341. Gunny cloth, not bagging,* valued at ten cents or less per square yard, 
three cents per pound ; valued at over ten cents per square yard, four cents per 
pound. (965.) 

342. Bap and bagging, and like manufactures, not specially enumerated or 
provided for in this act {except bagging for cotton)^ composed wholly or in part 
of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum 
ad valorem. (966.) 

343. Bagging for cotton,f or other manufactures not specially enumerated 
or provided for in this act, suitable to the uses for which cotton bagging is 
applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny 
bags, gunny cloth, or other material, and valued at seven cents or less per square 
yard, one and one-half cents per pound; valued at over seven cents per square 
yard, two cents per pound. (967.) 

344. Tarred cables or cordage,J three cents per pound. (968.) 

345. Uiitarred manila cordage,| two and one-half cents per pound. (969.) 

346. Another untarred cordage,^ three and one-half cents per pound. (970.) 

347. beines,§ (972.) and seine and gilliug twine, (961.) twenty-five per centum 
ad valorem. 

348. Sail duck,|| or canvas for sails, thirty per centum ad valorem. (973.) 

349. Russia and other sheetings, of flax or hemp, brown or white, thirty-five 
per centum ad valorem. (974.) 

350. All other manufactures of hemp, or manila, or of which hemp or manila 
shall be a component material of chief value, not specially enumerated or pro¬ 
vided for in this act, thirty-five per centum ad valorem. (975.) 

351. Grass-cloth, and other manufactures of jute, ramie, China, and sisal 
grass, not specially enumerated or provided for in this act, thirty-five per 
centum ad valorem. (978.) 


twisted twine as yarn, because not fit for the purposes for which twine is used, and only fit for the nurnoses 
fox yih\c\iysi\"xi\?i'as.e6., this, however, does not viake it'yarn.’” (November 28,1863 NY) ^ t' 

bags^into which bags of rice were placed for greater security, and on landing were removed and 
sold without reference to the rice, possessed an independent value, and were held to be liable to dutv 
uyder this clause. (May 30,1865. W. P. C. & Co.) As to tare on gunny cloth, see letter of March 30,1866. 

t/‘ ‘ bagging’ is commercially known, and understood to apply exclusively to articles used and 

ted^ates^”'^ ^(Ma*^^20^186r^^N’’Y reference to material; and this the phraseology of the law clearly 

_ A duty on cotton bagging can be levied only on articles known as such in commerce when the act 
imposing the duty was passed.” (Curtis v. Martin, 3 How.. 109; Bacon Bancroft 1 Story 341) 

: The term “cordage,” as used in the tariff, being considered only applicable to’ropes used in the rigging 
of vessels ‘‘common bale rope for baling cotton ’’ not used for that purpose, nor commonly known as 
“cordage,’ IS entitled to entry as a manufacture of hemp. (Tr. Reg p 563) ^ 

^ An importation claimed to be a seine, but destitute of the usual’weights, sinkers, and rones necessarv 
to constitute a complete “ seme; within the meaning of the law imposing duties on “ seines,” wa’s adjudged 
to be liable to dutv as a flax twine at 40 per cent. (.Tune 2,1866 G C ) ujuugeu 

J| The usual width of sail duck is 24 inches. Amaniifacture o’f flax 33 inches wide is not the article reeog 
nized as sail duck, nor the article intended for vessels’ sails; being much too wide for strength • but sub 
ject to duty as a manufacture of flax, etc. (Jan. 28,1864. N. Y.) 






TARIFF ACT OF 1883. 


23 


Schedule K. —Wool and Woollens. 


35.J. All wools, hair of the alpaca, goat, and other like animals, shall be di¬ 
vided, for the purpose of fixing the duties to be charged thereon, into the three 
following classes : (1149.)* 

353. Class one, clothing wools. —That is to say, merino, mestiza, metz, 
or metis wools, or other wools of merino blood, immediate or remote, down 
clothing wools, and wools of like character with any of the preceding, including 
such as have been heretofore usually imported into the United States from 
Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Russia, Great 
Britain, Canada, and elsewliere, and also including all wools not hereinafter 
described or designated in classes two and three. (1150.) 

354. Class two,, combing wools.— That is to say, Leicester, Cots wold, 
Lincolnshire, Down combing wools, Canada long wools, or other like combing 
wools of English blood, and usually known by the terms herein used, and 
also all hair of the alpaca, goat, and other like animals. (1151.) 

355. Class three, carpet wools and other similar wools.—S uch as 


Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and in¬ 
cluding all such wools of like character as have been heretofore usually im¬ 
ported into the United States from Turkey, Greece, Egypt, Syria, and else¬ 
where. (1152.) 

a. The duty on wools of the first class which shall be imported washed 
shall be twice the amount of the duty to which they would be sub¬ 
jected if imported unwashed ; and the duty on wools of all classes 
which shall be imported scoured shall be three times the duty to which 
they would be subjected if imported unwashed. (1153.) 

356 { upon wool of the sheep, or hair of the alpaca, goat, and 

* other like animals, which shall be imported in any other than or¬ 
dinary condition, as now and heretofore practiced, or which shall be 
changed in its character or condition for the purpose of evading the 
duty, or which shall be reduced in value by the admixture of dirt or 
any other foreign substance, shall be twice the duty to which it 
would be otherwise subject. (1153.) 

Wools of the first class^ the value whereof at the last port or place 
whence exported to the United States, excluding charges in such 
port, shall be thirty cents or less per pound, ten cents per pound ; 
(1154.) 

Wools of the same class, the value whereof at the last port or place 
whence exported to the United States, excluding charges in such 
port, shall exceed thirty cents per pound, twelve cents per pound. 
(1154.) 

Wools of the second cZass, and all hair of the alpaca, goat, and other 
like animals, the value whereof, at the last port or place whence ex. 
ported to the United States, excluding charges in such port, shall be 
thirty cents or less per pound, ten cents per pound ; (1155.) 

b. Wools of the same class^ the value whereof at the last port or place 
whence exported to the United States, excluding charges in such 
port, shall exceed thirty cents per pound, twelve cents per pound. 
(1156.) 

Wools of the third class, the value whereof, at the last port or place 


a. 


357.^ 

I 

I 

i 


a. 


358 .^ 


a. 


359. 


whence exported to the United States, excluding charges in such 
port, shall be twelve cents or less per pound, two and a half cents 
per pound (1157.) 

Wools of tlie same class, the value whereof, at the last port or place 
whence exported to the United States, excluding charges in such 
port, shall exceed twelve cents per pound, five cents per pound. 
(1158.) 


* Classification by race and blood the rule. (Feb. 26,1869. N. Y. Syn. Ser., 361.) 

t The percentag-e of allowance for increase of weieht of wool should be ascertained by the appraisers, 
and reported to collector in the same manner as estimates of damage. (May, 1871. N. Y.) 








24 


DIGEST OF STATUTES. 


360. Wools on the skin,* the same rates as other wools, the quantity and 
value to be ascertained under such rules as the Secretary of the treasury may 
prescribe. (1159.) 

361. Woollen rags,f shoddy, mungo, waste, and flocks,J ten cents per pound. 
(1161.) 

362. Woollen cloths, woollen shawls, and all manufactures of wool of every 
description, made wholly or in part of wool, not specially enumerated or pro¬ 
vided for in this act, valued at not exceeding eighty cents per pound, thirty- 
five cents per pound and thirty-five per centum ad valorem ; valued at above 
eighty cents per pound, thirty-five cents per pound, and in addition thereto 
forty per centum ad valorem.§ (1162.) 

a. Flannels, blankets,|| hats of wool,T[ knit goods, and all goods made 
on knitting-frames, balmorals, woollen and worsted yarns, and all 
manufactures of every description, composed wholly or in part of 
worsted,** the hair of the alpaca, goat, or other animals, {except such 
as are composed in part of wool not specially enumerated or pro¬ 
vided for in this act, (1163.) 

b. Valued at not exceeding thirty cents per pound, ten cents per 
pound; 

c. Valued at above thirty cents per pound, and not exceeding forty 

363. { cents per pound, twelve cents per pound ; 

d. Valued at above forty cents per pound, and not exceeding sixty 
cents per pound, eighteen cents per pound; 

e. Valued at above sixty cents per pound, and not exceeding eighty 
cents per pound, twenty-four cents per pound ; 

f. And in addition thereto^ upon all the above named articles, thirty- 
five per centum ad valorem ; 

g. Valued at above eighty cents per pound, thirty-five cents per 
pouiid, and in addition thereto, forty per centum ad valorem. 
(1163.) 

364. Bunting, ten cents per square yard, and in addition thereto, thirty-five 
per centum ad valorem. (1165.) 


* This clause subjects the wool to duty according to class and value as a distinct article. The proper 
way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool from the skins, 
for the purpose of estimating the correct weight of the same. (Nov. 13,1871; Sept. 16,1872. Syn. Ser., 955, 
1227.) 

t “ Forty per cent, of woollen rags in bundles of rags for the manufacture of paper is too large a propor¬ 
tion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to 
separate the free from the dutiable rags on entry.” ' (December 28,1868. Rochester.) 

1 ‘‘ Pulverized waste, or flock, or shoddy,” was held to be liable to the same duty as waste, flocks, or 
shoddy, under the Act of 1846. (Lamrig v. Maxwell, 3 Bl. C. C., 125. See also Tr. Reg., p. 567.) 

g “ Paddings,” called “ calf hair and cotton paddings,” but returned by the appraiser as manufactures of 
wool and cotton, are subject to duty at the rate of fifty cents per pound and thirty-five per centum ad 
valorem, under this provision. (Feb. 9, 1872. Phil.) 

“ The materials of which certain railway rugs, imitation Astrakhan cloth, seal skin cloakings, and other 
similar goods are composed, mfd. partly of hair, having been found to be so blended that it was imprac¬ 
ticable to determine by an examination whether said goods contained any wool or worsted, or wool or 
worsted waste, the Department decided that they should be classified as a mf. of wool, under the second 
clause of section 2, Aoi of March 2,1867, except in cases where the invoice is accompanied by a certificate 
from the manufacturer of the goods ” in the form prescribed S. S., 739. 

On October 19,1875 (S. S., 2480), the Department ruled that this certificate should, in future, be disre¬ 
garded; and reinstated prior rules and principles for the determination of the classification of all goods im¬ 
ported under the commercial designation of “ calf- or cow-hair goodsto apply, not only to subsequent 
importations, but also to those previously made, and remaining in the custody of the collector. 

Upon like importations remaining in warehouse, or withdrawn upon entries not finally liquidated, 
duties were directed to be assessed, as far as practicable, at the rates appertaining to mfs in part of wool 
n. 0 . p. f. 

As to liquidated withdrawal entries covering goods of this class, the Department reserved the right of 
reliquidation and suit for the recovery of balances. (S. S., 2480.) But, under Department ruling of Oct. 26, 
1876, all mfs. commercially known as “ calf- or cow-hair goods," are dutiable as woollens or their similitudes re¬ 
spectively, under 1162-68, or 908. (S. S., 3011. See T. D., 34.) 

tl See Treasury Regulations of 1857, pp. 555, 556, as to what is.comprehended under the term “ blanket.” 

” Travelling rugs.” held not to be blankets. (September 21, 1859. New York.) 

If “ The term‘hats of wool’applies only to hats the bodies of which are compo.sed of wool that has 
undergone no process of-manufacture except felting or fulling, and not to hats made of woollen cloth.” 

(September 1, 1860. New York.) 

••*=* ” Worsted being a distinct article, known in commerce under that name, worsted shawls with cotton 
borders, and suspenders with cotton ends, are not liable to be rated for duties as manufactures of wool.” 
(Elliott V. Swartwout, 10 Pet., 137.) 

‘‘Under the Act of 1842, goats’ hair plush or mohair plush, though composed partly of cotton, was 
•chargeable with duty as a manufacture of ‘ goats’ hair or mohair.’ ” (Thorp v. Lawrence, 1 Bl. C. C., 351.) 





TARIFF ACT OF 1883. 


25 


Cl. Women’s and children’s dress goods, coat linings, Italian cloths, 
and goods of like description, composed in part of wool, worsted, 
the hair of the alpaca, goat, or other animals (1165.) 

6. Valued at not exceeding twenty cents per square yard, five cents 
per square yard, and in addition thereto, thirty-five per centum ad 
valorem; 

c. Valued at above twenty cents per square yard, seven cents per 
square yard, and forty per centum ad valorem ; 

265.7 composed wholly ot wool, worsted, the hair of the alpaca, goat, or 
other animals, or of a mixture of them, nine cents per square yard 
and forty per centum ad valorem, 

e. But all such goods with selvedges, made wholly or in part of other 
materials, or with threads of other materials introduced for the pur¬ 
pose of changing the classification, shall be dutiable at nine cents 
per square yard, and forty per centum ad valorem: 

/. Provided., That all such goods weighing over four ounces per square 
yard shall pay a duty of thirty-five cents per pound and forty per 
' centum ad valorem. (1166.) 

366. Clothing, ready made, and wearing apparel of every description,* not 
specially enumerated or provided for in this act, and balmoral skirts, and skirt- 
ing, and ,goods of similar description, or used for like purposes, composed 
wholly or in part of wool, worsted, the hair of the alpaca, goat, or other ani¬ 
mals, made up or manufactured wholly or in part by the tailor, seamstress, or 
manufacturer, except knit goods, forty cents per pound, in addition thereto, 
thirty-five per centum ad valorem. (1167.) 

367. Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for 
ladies’j" and children’s apparel and goods of similar description, or used for 
like purposes, composed wholly or in part of wool, worsted, the hair of the 
alpaca, goat, or other animals, made up or manufactured wholly or in part by 
the tailor, seamstress, or manufacturer (except knit goods')., forty five cents per 
pound, and in addition thereto forty per centum ad valorem. (1167.) 

368. Webbings, gorings, suspenders, braces, beltings, bindings, braids,^ gal¬ 
loons, fringes, gimps, cords, cords and tassels, dress trimmings, bead nets, but¬ 
tons, or barrel buttons, or buttons of other forms for tassels or ornaments, 
wrought by hand, or braided by machinery, made of wool, worsted, the hair of 
the alpaca, goat, or other animals, or of which wool, worsted, the hair of the 
alpaca, goat, or other animals is a component material, thirty cents per pound, 
and in addition thereto, fifty per centum ad valorem. (1168.) 

369. Aubusson, Axminster, and chenille carpets, and carpets woven whole 
for rooms, forty-five cents per square yard, and in addition thereto, thirty per 
centum ad valorem. (1169.) 

370. Saxony, Wilton, and Tournay velvet carpets, fortj'-five cents per square 
yard, and in addition thereto, thirty per centum ad valorem. (1170.) 


* “By the term ‘wearing apparel,’ Congress intended to make the purpose, adaptation, and use of an 
article, and not its commercial designation, the test of its dutiable description.” (Maillard v. Lawrence. 16 
How.. 251; S. C., 1 Bl. C. C., .504.) 

Under the act of 1846, scarfs or shawls, manufactured in looms in strips or pieces containing several, and 
actually separated before importation, were chargeable with duty as wearing apparel. (Ibid. See alsoTr. 
Keg., p. 583.) 

Shawls and scarfs, or slips of whatever material, aPe wearing apparel. (Tr. Reg., p., 583.) 

Pocket handkerchiefs although hemmed and otherwise prepared for use, are riot to be classified as “ar¬ 
ticles worn.” (Ibid., p. 570.) 

Purses being articles carried, and not worn, within the meaning of the law, are chargeable with duty 
according to component materials. (Ibid., p. 581.) 

t “ Under the act of 1846 shawls of worsted and cotton, silk and worsted, silk, barege, merino, mousseline 
de laine, and worsted and silk scarfs, were subject to a duty of thirty per centum ad valorem, as wearing 
apparel.” (Maillard v. Lawrence, 16 How., 2.51; S. C. 1 Bl. C. C., 504.)' 

“ Under that act, scarfs or shawls, manufactured in looms, in .strips or pieces, containing several, and ac¬ 
tually separated before importation, were chargeable with a duty of thirty per centum as wearing apparel.” 
(Ibid. See also Tr. Reg., p. .583.) 

.t This clause embraces, braids of cotton and worsted. (Dept. Let., April 11,1867. C. & Co.) And galloons 
and fringes of mohair and buerles. (April 9, 1867. L. & B.) And gimps or trimmings of worsted and beads. 
(May 1,1867. J. C. K.) And dress-trimmings of worsted and beads. (May 31,1867. New York.) 






26 


DIGEST OF STATUTES. 


371. Brussels carpets, thirty cents per square j^ard, and in addition thereto 
thirty per centum ad valorem. (1171.) 

372. Patent velvet and tapestry velvet carpets, printed on the warp or other¬ 
wise, twenty-five cents per square yard, and in addition thereto, thirt}' per 
centum ad valorem. (1172.) 

373. Tapestry Brussels carpets, printed on the warp or otherwise, twenty 
cents per square yard, and in addition thereto, thirty per centum ad valorem. 
(1173.) 

374. Treble ingrain, three-ply, and worsted-chain Venetian carpets, twelve 
cents per square yard, and m addition thereto, thirtv per centum ad valorem. 
(1174.) 

375. Yarn Venetian, and two-ply ingrain carpets, eight cents per square yard, 
and in addition thereto, thirty per centum ad valorem. (1175.) 

376. Druggets and bockings, printed, colored, or otherwise, fifteen cents per 
square 3 ’ard, and in addition thereto, thirty per centum ad valorem. (1176.) 

377. Hemp or jute carpetings, six cents per square yard. (1177.) 
a. Carpets and carpetings of wool, flax, or cotton, or parts of either 

or other material, not otherwise herein specified, forty per centum 
ad valorem ; (1178.) 

h. And mats, rugs,* screens, covers, hassocks, bedsides, and other por- 

378. ^ tions of carpets or carpetings,f shall be subjected to the rate of duty 
herein imposed on carpets or carpeting of like character or description; 

c. And the duty on all other mats not exclusively of vegetable material, 
screens, hassocks, and rugs, shall be forty per centum ad valorem. 
(1178.) 

879. Endless belts or felts for paper or printing machines, twenty cents per 
pound and thirty per centum ad valorem. (1164.) 


Schedule L.— Silk and Silk Goods. 

380. Silk, partially manufactured from cocoons, or from waste silk, and not 
further advanced or manufactured than carded or combed silk, fifty cents per 
pound. (2171.) 

381. Thrown silk, in gum,J not more advanced than singles, tram, organzine, 
sewing silk, twist, floss,§ in the gum^ and spun silk, silk threads or yarns, of 
every description, purified or dyed, thirty per centum ad valorem. (2171.) 

382. On lastings, mohair cloth, silk twist, or other manufactures of cloth, 
woven or made in patterns of such size, shape, or form, or cut in such manner 
as to be fit for buttons exclusively, ten per centum ad valorem. (2171.) 

383. All goods, wares, and merchandise, not specially enumerated or provided 
for in this act, made of silk, or of which silk is the component material of chief 
value, fifty per centum ad valorem.|1 (1111,1113, 2171.) 


* See department Letter of September 11,1866, to S. & Co,, as to what were “rugs” under the fifth section 
of the tariff act of 1864. (jJ 369, Vol. I.) 

Certain so-styled “ railway rugs ” of cows’ hair and cotton, or calves’ hair and cotton, held not to be 
rugs under this act. They should be classified according to the materials of “ which they are composed 
to be determined by the appraiser on examination,” etc. (.Tanuary 18,1870, United States Appraiser, Boston ) 
t The decision of the United States Circuit Court in United States v. Turnbull et al., acquiesced in bvthe 
Department, classifies felt carpeting under this clause, at 40 per centum ad valorem (Januarv 30 187‘> 
Baltimore, Syn. Series, 1011.) ' — 

^ + Silk purified, from tlie ^nm and dyed, and that can Be used without further manufacture for weav- 
mg and other purposes, cannot fall within the provision for ‘ silk in the gum,’etc., but is to be embraced in 
the classification of manufactures of silk, or of which silk is the component material of chief value not 
otherwise provided for.’ ” (December 27,1862, N. Y. See also July 8, 1863, N. Y.; and October 5,1864, B. 


and does not embrace “ a 
(April 29, 1867, W. H. H. & 


G. W.) 

g Floss-silk is "well-known to the trade as a fine, loose article without twist 
double and twisted thread of silk.” The latter is liable to 50 per centum dutv’ 

Co. See also March 21, 1870, N. Y.) ^ 

II Silk and cotton vestings so-styled, but sold as a pure silk article, were found upon examination to con¬ 
tain a very small proportion of cotton, and were properly classified, as silk vestings, subject to a dutv of 60 
per cent, ad valorem. (January 6, 1871, N. Y.) j lu a uui) ui do 

Hat-bands, commercially known as “silk hat-bands,” having one or two threads of cotton in the edge 
—classified as silk trimmings ’’—duty, 60 per centum. (October 5,1867, and April 9,1868.) ^ 





TARIFF ACT OF 1883. 


27 


Schedule M.— Books, Papers, etc. 

384. Books, pamphlets, bound or unbound, and all printed matter, not spe¬ 
cially enumerated or provided for in this act, engravings,* bound or unbound, 
etchings, illustrated books, maps, and charts, twentv-five per centum ad va¬ 
lorem. (1210.) 

885. Blank books, bound or unbound,f and blank books for press-copying, 
twenty per centum ad valorem. (1210.) 

386. Paper, sized or glued, suitable only for printing paper, twenty per 
centum ad valorem. (1368.) 

387. Printing paper, unsized, used for books and newspapers exclusive!}^, 
fifteen per centum ad valorem. (1368.) 

388. Paper, manufactures of, or of which paper is a component material, 
not specially enumerated or provided for in this act, fifteen per centum ad va¬ 
lorem. (1368.) 

389. Sheathing paper, ten per centum ad valorem. (1368.) 

390. Paper boxes, and all other fancy boxes,| thirt 3 ^-five per centum ad va¬ 
lorem. (1869.) 

391. Paper envelopes, twenty-five per centum ad valorem. (1370.) 

{■ a. Paper-hangings and paper for screens or fire-boards; (1371.) 

392 i antiquarian, demy, drawing, elephant, foolscap, imperial, 

I letter, note, and all other paper not specially enumerated or pro- 

^ vided for in this act, twenty-five per centum ad valorem, (1371.) 

393. Pulp, dried, for paper-makers’ use, ten per centum ad valorem. (1261.) 


Schedule N.— Sundries. 

394. Alabaster and spar statuary and ornaments, ten per centum ad valorem. 
(1184.) 

395. Baskets and all other articles composed of grass, osier, palm leaf, whale¬ 
bone, or willow, or straw, not specially enumerated or provided for in this act, 
thirty per centum ad valorem. (1199.) 

396. Beads, and bead ornaments of all kinds, except amber, fifty per centum 
ad valorem. (1201.) 

397. Blacking of all kinds, twenty-five per centum ad valorem. (1206.) 

398. Bladders, manufactures of, twentj^-five per centum ad valorem. (1207.) 

399. Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially 
enumerated or provided for in this act, thirty per centum ad valorem. (1208.) 

400. Bonnets, hats, and hoods for men, women, and children, composed of 
chip, grass, palm-leaf, willow, or straw, or any other vegetable substance, hair, 
whalebone, or other material, not specially enumerated or provided for in this 
act, thirty per centum ad valorem. (1209.) 

401. Bouillons, or cannetille, metal threads, file, or gespinst, twenty-five per 
centum ad valorem. (1212.) 

402. Bristles, fifteen cents per pound. (1215.) 

403. Brooms of all kinds, twenty-five per centum ad valorem. (1219.) 


* This includes colored engravings. (Knoedler v. Schell, 17 Leg. Int., p. 873.) Also “ paper slipper patterns 
consisting of small sheets of paper with lines engraved thereon, at equal distances, upon which are im- 
... ■ ’ - ... ) Also lithographs colored in oil. (Dept. 


, __ _ , ‘ metallic books with flap and band,’containing 

a few blank leaves between covers of leather, one of the covers having a flap, and containing a pocket for 
money or papers, the chief material being leather, are not to be regarded as ‘blank books,’ but as ‘manu¬ 
factures of leather not otherwise provided for.’ ” (Tr. Reg., p. 557.) 

So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classified as manu¬ 
factures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.) 

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. 

^^^(foks’ senfou^'o?*the United States to be bound, are liable to duty on their full value on their return. 
(May 19,1870, R. II. Jr. Syn. Series, 6G6.) 

J This does not include boxes manufactured of either of the woods specified in 232. (Tr. Reg., p. 558.) 



28 


DIGEST OF STATUTES. 


404. Brushes of all kinds, thirty per centum ad valorem. (1220.) 

405. Bulbs and bulbous roots, 7 iot medicinal^ and not specially enumerated 
or provided for in this act, twenty per centum ad valorem. (1221.) 

406. Burrstones,* * * § manufactured or bound up into millstones, twenty per 
centum ad valorem. (1223.) 

407. Buttons and button-moulds,t not specially enumerated or provided for 
in this act, not including brass, gilt, or silk buttons, twenty-five per centum ad 
valorem. (1224.) 

408. Candles and tapers of all kinds, twenty per centum ad valorem. (1227.) 

409. Canes and sticks for walking, thirty-five per centum ad va¬ 

lorem ; if unfinished,) twenty per centum ad valorem. (1228.) 

410. Card-cases, pocket-books, shell boxes, and all similar articles, of what¬ 
ever material composed, and by whatever name known, not specially enumer¬ 
ated or provided for in this act, thirty-five per centum ad valorem. (1229.) 

411. Card-clothing, twenty-five cents per square foot; (1067.) when manu¬ 
factured from tempered steel wire, forty-live cents per square foot. (1012.) 

412. Carriages, and parts of, not specially enumerated or provided for in this 
act, thirty-five per centum ad valorem. (1230.) 

413. Chronometers, box or ship’s, and parts thereof,| ten per centum ad va¬ 
lorem. (1236.) 

414. Clocks, and parts of clocks, thirty per centum ad valorem. (1237.) 

415. Coach and harness furniture of all kinds, saddlery,§ coach, and harness 
hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burn¬ 
ished, or japanned, not specially enumerated or provided for in this act, thirty- 
five per centum ad valorem. (1239 ) 

416. Coal slack or culm,l| such as will pass through a half-inch screen, thirty 
cents per ton of twenty-eight bushels, eight\^ pounds to the bushel. (1240.) 

a. Coal, bituminous, and shale, seventj^'-five cents per ton of twenty- 
eight bushels, eighty pounds to the bushel. (1240.) 
h. A drawback of seventy-five cents per ton shall be allowed on all 
bituminous coal imported into the United States which is after¬ 
wards used for fuel on board of vessels propelled by steam which 
are engaged in the coasting trade of the United States, or in the 
trade with foreign countries, to be allowed and paid under such 
regulations as the Secretary of the Treasury shall prescribe. 

418- Coke, twenty per centum ad valorem. (1243.) 

419. Combs, of all kinds, thirty per centum ad valorem. (1246.) 


417.^ 


420 

lorem. 

421. 

(1251.) 


Compositions of glass or paste, when not set, ten per centum ad va- 
(1248.) . 

Coral,Tf cut, manufactured, or set, twenty-five per centum ad valorem, 


* Burrstones having a hole in the centre of each, and wrought sufficiently on one side to prepare them 
for the process of manufacture by grooving, etc., were held to be “ wrought,” but unmanufactured, requir¬ 
ing still to be grooved, if not to be subjected to other process of manufacture, to fit them fully for use. and 
to be entitled to entry free of duty under the Act of 1857 as “burrstones wrought or unwrought, but un¬ 
manufactured.” (December 11,1858, N. O.) 

Burrstones manufactured or bound up into millstones, in any manner, should pay duty under this sec¬ 
tion. (February 13,1869, N. Y.) 

t Articles imported under the name of buttons and having shanks, showing that they were to be used as 
buttons, were classified under “ Schedule D,” tariff of 1846; while others, having no shanks, but capable 
of use as “ dress ornaments,” were classified under “ Schedule C,” and subjected to duty according to the 
material of which they are composed. (July 28, September 22 and 28, and October 3,1857. N. Y.) 

Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not to be but¬ 
tons or button-moulds, but manufactures of which silk is the component of chief value, and manufactures 
of wood respectively. (October 18,1864, Boston.) 

1 A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported on the 
sale of the vessel, is not entitled to free entry. (November 13,1863, D. & T., N. Y.) 

Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, subject 
to duty separately, as manufactures of rosewood or mahogany. (August 3,1858, N. Y.) 

§ “ Polished curb chains,” being a short chain, finished and ready for attachment to a bridle bit, and fit 
for no other use, held to be “saddlery,” and not entitled to entry as “chains under No. 9 wire gauge.” 
(December 16,1861, Boston.) 

|] Culm of coal embraces the screenings of bituminous as well as of anthracite coal, (Case of Odiorne v. 
Rentoul, U. S. C. C., March 10,1870, Boston.) 

^ Heads cut from coral for jewelry are to be classified under this paragraph. (April 23,1858. Boston.) 

The fact that coral goods are gold-mounted, and are to be used for the adornment of the person, such 
ornamentation not being sufficiently material to change their character, does not entitle them to be clas¬ 
sified as jewelry. (Nov. 2, 1864. Boston.) 





TARIFF ACT OF 1883. 


29 


bark, manufactured, twenty-five per centum ad 


va- 


429 .^ 


422. Corks,* * * § and cork 
lorem. (1252.) 

423. Crayons of all kinds, twenty per centum ad valorem. (1255.) 

424. Dice, draughts, chess-men, chess-balls, and billiard and bagatelle balls, 
of ivory or bone,.fifty per centum ad valorem. (1314.) 

425. Dolls and toys, thirty-five per centum ad valorem. (1260, 1439.) 

426. Emery grains and emery manufactured, ground, pulverized, or refined, 
one cent per pound. (1265.) 

427. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, 
or other metal, twenty-five per centum ad valorem. (1267.) 

428. Fans of all kinds,f except common palm leaf fans, of whatever material 
composed, thirty-five per centum ad valorem. (1270.) 

a. Feathers of all kinds, crude or not dressed^ colored or manufac¬ 
tured^ twenty-five per centum ad valorem ; (1271.) 
h. When dressed^ colored^ or manufactured.^ including dressed and fin¬ 
ished birds, for milinery ornaments, and artificial and ornamental 
feathers and flowers, or parts thereof, of whatever material composed, 
for millinery use, not specially enumerated or provided for in this 
" act, fifty per centum ad valorem. (1271.) 

430. Finishing powder, twenty per centum ad valorem. (1276 ) 

431. Fire-crackers of all kinds, one hundred per centum ad valorem. (1277.) 

432. Floor-matting and floor-mats, exclusively of vegetable substances, 
twenty per centum ad valorem. (1331.) 

433. Friction or lucifer matches of all descriptions, thirty-flve per centum 
ad valorem. (1147.) 

434. Fulminates, fulminating powders, and all like articles, not specially 
enumerated or provided for in this act, thirty per centum ad valorem. (1282.) 

,435. Fur, articles made of, and not specially enumerated or provided for in 
this act, thirty per centum ad valorem. (1283 ) 

436. Gloves, kid or leather, of all descriptions, wholly or partially manufac¬ 
tured, fifty per centum ad valorem. (1287.) 

437. Grease,! all not specially enumeratad or provided for in this act, ten per 
centum ad valorem. (1290.) 

438. Grindstones, finished or unfinished, one dollar and seventy-five cents 
per ton. (1291.) 

439. Gunpowder, and all explosive substances used for mining, blasting, ar¬ 
tillery, or sporting purposes, when valued at twenty cents or less per pound, 
six cents per pound; valued above twenty cents per pound, ten cents per 
pound. (1293.) 

440. Gun-wads, of all descriptions, thirty-five per centum ad valorem. (1424.) 

441. Gutta-percha, manufactured, and all articles of, not specially enumerated 
or provided for in this act, thirty-five per centum ad valorem. (1294.) 

442. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, com¬ 
posed of hair, or of which hair is the component material of chief value, thirty- 
five per centum ad valorem. (1295.) 

443. Curled hair, except of hogs, used for beds or mattresses, twenty-five per 
centum ad valorem. (1295.) 

444. Human hair, raw, uncleaned and not drawn, twenty per centum ad va¬ 
lorem. If clean or drawn, but not manufactured,§ thirty per centum ad va¬ 
lorem; when manufactured, thirty-five per centum ad valorem. (1295.) 

445. Hair cloth, known as crinoline cloth,” and all other manufactures of 


* The cost of baskets containing imported corks is properly charged under the ninth section of the act 
of July 28,1866 (712, Vol. I.), in the dutiable value of the corks. (October, 5,1870, San Fran.) 

t Certain fans, furs, jewelry, combs, brushes, etc., in miniature, known in commerce collectively as 
“dolls’ wardrobe,” held to be properly classified as toys. (Feb. 4,1870, N. Y.) 

X Grease rendered from hogs which died in Canada while in transit from Chicago to Boston, and sent 
back to Chicago, was admitted free of duty. (June. 29,1866, Chicago.) 

§ Hair styled by the importers “ cheveux bruts,” but returned by the apnraisers as human hair, cleansed, 
dyed, and fully prepared and ready for braiding, curling, etc., was classified as “human hair cleansed or 
prepared for use.” (July 27,1860, New Orleans.) 





30 


DIGEST OF STATUTES. 


hair not sp^eciall}’' enumerated or provided for in this act, thirty per centum ad 
valorem. (1296.) 

446. Haircloth,* known as “hair seating,” thirty cents per square yard. 

447. Hair pencils, thirty per centum ad valorem, (izy/.; ^ 

448. Hats, and so forth, materials for: Braids, plaits, flats, laces, tnrnmings, 

tissues, willow sheets and squares, used for making or ornamenting hats bon- 
nets, and hoods, composed of straw, chip, grass, palm leaf, willow, laii, a e 
bone, or any other substance or material, not specially enumerated or piovi e 
for in this act, twenty per centum ad valorem. (1300.) /iooq ^ 

449. Hat bodies of cotton, thirty-five per centum ad valorem. (12J9.) 

450. Hatters’ furs, not on the skin, and dressed furs on the skin, f twenty 
per centum ad valorem. (1301.) 

451. Hatters’ plush, composed of silk or of silk and cotton, twenty-tive pe 

centum ad valorem. (1302.) i-i u f fn r* 

452. Hemp seed and rape seed, and other oil seeds of like character, o e 

than linseed or flaxseed, one quarter of one cent per pound. (1303.) 

453. India-rubber fabrics, composed wholly or in part of India rubber, not 
specially enumerated or provided for in this act, thirty per centum ad valorem. 
(1307-8.) 

454. Articles composed of India rubber, not specially enumerated or pro¬ 
vided for in this act, twenty-five per centum ad valorem. (1309.) 

455. India-rubber boots and shoes, twenty-five per centum ad valorem. 

(1310.) , . 

456. Inks of all kinds and ink powders, thirty per centum ad valorem. 

(1311.) .... 

457. Japanned ware of all kinds, not specially enumerated or provided tor 

in this act, forty^ per centum ad valorem. (1315.) • 

458. Jet,^ manufactures and imitations of, twenty-five per centum ad va¬ 
lorem. (1317.) 

459. Jewelry’of all kinds,§ twenty-five per centum ad valorem. (1396.) 

460. Leather, bend or belting leather, and Spanish or other sole leather, and 
leather not specially enumerated or provided lor in this act, fifteen per centum 
ad valorem. (1319.) 

461. Calfskins, tanned, or tanned and dressed, and dressed upper leather of 
all other kinds, and skins dressed and finished, of all kinds, not specially 
enumerated or provided for in this act, and skins of morocco, finished, twenty 
per centum ad valorem. (1319.) 

462. Skins for morocco, tanned, but unfinished, ten per centum ad valorem. 
(1319.) 

463. All manufactures and articles of leather, or of which leather shall be a 
component part, not specially enumerated or provided for in this act, thirty per 
centum ad valorem. (1319.) 

464. Lime, ten per centum ad valorem. (1325.) 


* Selvedge is part of the fabric, and to be included in the measurement of the width. (S. S., 187/,) 
t This embraces squirrels’tails, dyed or dressed, or which, although not dyed, have undergone a P^’O' 
cess beyond the raw or natural condition, which has cleansed, softened, prepared, or dressed them, so that 
they have been brought to a state fit and ready, without any further preparation, to be used as imported, 
(June 8,1867, G. K.) Also dressed black lambskins. (August 5,1870, N. Y.) 

t Certain bracelets of jet, gold mounted or ornamented, held to be properly classified as manufactures ot 
jet, and not entitled to entry as jewelry. (December 3,1863, N. Y.) . 

^ “ The ‘ cameo’ is manufactured of a material composed of various colored layers, and so carved in re¬ 
lief as to exhibit different colors in the several parts or elevations of the work. The ‘cameo’ generally 
known as such in commerce and the arts is manufactured either of stone or shell, but always exhibiting 
those qualities of relief and colors. Imitation cameos do not include heads with more or less ornament 
cut from coral and designed for breastpins. The articles designated ‘ imitations of cameos,’ as known in 
the trade, are believed to be usually formed out of porcelain, or some other plastic material, by moulding 
or pressure.” (April '2.2,, 1858, Boston.) 

Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelrjq under the es¬ 
tablished and accepted commercial meaning of the term, viz.; “personal ornaments in gold, silver, and 
precious stones,” and previous decisions modified. (November 20,1869, San Francisco.) 

IMosaics encased in German silver, ready for use, Avith but the slight addition of a pin or hook to convert 
them either into breastpins or earrings without further setting, were held to be “ setand the plain mode 
of setting did not remove them from this classification. (January 26,1861, N. Y.) 

As to cameos and mosaics in frames or settings other than metal, see note to paragraph 367. 




TARIFF ACT OF 1883. 


81 


465. Garden seeds, except seed of the sugar beet, twenty per centum ad 
lorem. (1388.) 

466. Linseed or flaxseed,* twenty cents per bushel of fifty-six pounds: but 
no drawback shall be allowed on oil-cake made from imported seed. (1326.) 

. n. lVTnrhlp4* r\¥ oil Lrinrlo \r\ __ Jl * ^ n . 


4G7.<! 


470.^ 


r a. Marble*!' of all kinds, in block, rough or squared, sixty-five cents per 
I cubic foot; (1329.) i i f 

5. Veined marble, sawed, dressed, or otherwise, including marble 
slabs and marble paving-tiles, one dollar and ten cents per cubic 
' foot. (1329.) ^ 

468. All manufactures of marblenot specially enumerated or provided for 
in this act, fifty per centum ad valorem. (1329.) 

469. Musical instruments of all kinds,§ twenty-five per centum ad valorem !l 

(1339.) " 

a. razniinffs,^ in oil or water colors, and statuary*^ not otherwise pro¬ 
vided for, thirty per centum ad valorem. (1349.) 

b. But the term statuary as used in the laws now in force imposing 
duties on foreign importations, shall be understood to include pro- 

- fessional productions of a statuary or of a sculptor only. (1349.) 

471. Osier, or willow, prepared for basket-makers’ use, twenty-five per centum 
ad valorem. (1348.) 

472. Papier-mache, manufactures, articles, and wares of, thirty per centum 
ad valorem. (1372.) 

r n. Pencils of wood filled with lead or other material and pencils of lead, 

473. < fifty cents per gross and thirty per centum ad valorem ; (1378.) 

^6. Pencil leads, not in wood, ten per centum ad valorem (1379.) 

474. Percussion caps, forty per centum ad valorem. (1382.) 

475. Philosophical apparatus and instruments, thirty-five per centum ad va¬ 
lorem. (1383.) 

. a. Pipes,*!**!* pipe-bowls, and all smokers’ articles whatsoever,not specially 
A7fi ) enumerated or provided for in this act, seventy per centum ad va- 
lorem; (1385-6.) 

^b All common pipes of clay, thirty-five per centum ad valorem. (1386.) 

477. Plaster of Paris, when ground or calcined, twenty per centum ad valo¬ 
rem. (1389.) 

478. Playing cards, one hundred per centum ad valorem. (1392.) 

479. Polishing powders of every description, by whatever name known, in- 


* Grain bags, imported from Canada, filled with flaxseed, reported by appraisers as a not unusual cover¬ 
ing, are not liable to duty as bags. (April 10, 1868, Boston.) 

t In measuring marble in blocks to ascertain dutiable quantity, an allowance may be made for the rough 
outsides, in accordance with the mercantile usage of the port, not to exceed, however, one inch on each 
end and three-quarters of an inch on each of the four sides. (November 16,1870, Balt. Svn. Ser., 756.) 

X Certain marble griffins, found to be parts of mantels, were held to be properlv classified as “manufac¬ 
tures of marble” under this clause. (March 1, 1870, Philadelphia.) 

g Parts of musical instruments, or articles appertaining thereto, and which cannot be used for any other 
purpose, such as bows, tail-pieces, bridges, pegs or screws, for violins, or mouth-pieces or keys for wind 
instruments, and all other articles or parts necessary to render the instrument complete and fit for use, 
(provided they are not otherwise specified in the tariff, come within this provision, although the date of 
importation of such articles, or parts, may be distinct from that of the body or frame of the instrument. 
(Tr. Reg., p. 576 ) 

II A bird musical box, being in reality a gold snuff box with musical attachment, held not to belong to 
the class of musical instruments provided for in schedule E of the tariff act of 1857; but to “manufactures 
not otherwise provided for of brass, copper, gold,” etc. (May 18, 1859, N. Y. See also note to 231, Vol. I.) 

II Portraits “ done in silk” are not to be con.sidered paintings. (Tr. Reg., p. 581.) 

Geneva enamelled paintings not to be cla.ssified with paintings under this paragraph. (March 3,1858, 
N. Y.) 


Nor small porcelain slates artistically painted for personal ornaments. (March 23,1870, N. Y.) 

Statuary, the work of foreign artists, when imported for the use of individuals, is dutiable. (Oct. 22, 
1864, N. Y.) 

Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but manufac¬ 
tures of marble. (.Tune 28, 1859, N. Y. See also .Tune 29,18.59, N. Y., as to marble tablets.) 

Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. Reg. 
1857, p. 589.) 

^ N^or are pedestals which are neither surmounted nor accompanied by statue or figure. (Dec. 15,1869, 


But ‘^ee also (S. S. 693, 944, and 2264.) 

tl “ White clay pipes with India-rubber bands at the tip, and colored clay pipes, are not the articles known 
and commercially recognized as ‘ common ’ or ‘ white clay ’ pipes ; but are provided for in the clause, ‘ on 
meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes,’ etc.” (October 19,1864, N. Y.) 







82 


DIGEST OF STATUTES. 


eluding Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per 
centum ad valorem. (1394.) 

480. Precious stones* of all kinds, ten per centum ad valorem.f (1396 ) 

481. Rags, of whatever material composed, and not specially enumerated or 
provided for in this act, ten per centum ad valorem. (1401.) 

482. Rattans and reeds, manufactured, but not made up into completed 
articles, ten per centum ad valorem. (1403.) 

. a. Salt, in bags, sacks, barrels, or other packages, twelve cents per one 
hundred pounds; (1410.) 

h. In hulk, eight cents per one hundred pounds: (1410.) 

c. Provided^ That exporters of meats, whether packed or smoked, which 
have been cured in the United States with imported salt, shall, upon 
satisfactory proof, under such regulations as the Secretary of the 
Treasury shall prescribe, that such meats have been cured with im¬ 
ported salt, have refunded to them from the Treasury the duties paid 
on the salt so used in curing such exported meats, in amounts not 

I less than one hundred dollars: 

d. And provided further^ That imported salt in bond may be used in 
curing fish taken by vessels licensed to engage in the fisheries, and 
in curing fish on the shores of the navigable waters of the United 
States, under such regulations as the Secretary of the Treasury shall 
prescribe; 

e. And upon proof that the salt has been used for either of the pur¬ 
poses stated in this proviso, the duties on the same shall be re* 

^ mitted. 

484. Scagliola, and composition tops for tables or for other articles of furni* 
ture, thirty-five per centum ad valorem. (1249, 1414.) 

485. Sealing-wax, twenty per centum ad valorem. (1415.) 

486. Shells, whole or parts of, manufactured, of every description, not speci¬ 
ally enumerated or provided for in this act, twenty-five per centum ad valorem. 
(1417.) 

( a. Stones, unmanufactured or undressed^ freestone, granite, sandstone, 
and all building or monumental stone, except marble, not specially 
enumerated or provided for in this act, one dollar per ton; (1428.) 
h. And upon stones as above, hewn^ dressed^ or polished^ twent}^ per 
centum ad valorem. (1816.) 

488. Strings: All strings of catgut, or any other like material’other than 
strings for musical instruments, twenty-five per centum ad valorem. (1429,1612.) 

489. Tallow, one cent per pound. (1433.) 

490. Teeth, manufactured, twenty per centum ad valorem. (1437.) 

(■a. Umbrella and parasol ribs, and stretcher frames, tips, runners, han- 
j dies, or other parts thereof, when made in whole or chief part of 

J iron, steel, or any other metal, forty per centum ad valorem ; (1444.) 

‘1 h. Umbrellas, parasols, and shades, when covered with silk or alpaca^ 
fifty per centum ad valorem ; 

All other umbrellas, forty per centum ad valorem. (1444.) 

492. Umbrellas, parasols, and sunshades, frames and sticks for^ finished or 
unfinished, not specially enumerated or provided for in this act, thirty per 
centum ad valorem. (1445.) 

493. Waste, all not specially enumerated or provided for in this act, ten per 
centum ad valorem. (1450.) 


* This, tinder the earlier decisions, comprehended only such stones as required to be set before being 
worn, stone rings were not therefore included in this description, being an article ready to be worn with¬ 
out setting, and consequently held to become liable, if of carnelian or other stone not otherwise provided 
for, to duty as an unenumerated article. (Tr. Reg., p. 586.) ^ 

But under later rulings of the Department, carnelian rings were classified as jewelry, and held to be liable 
to duty at the rate of twenty-five per centum. (May 15,1866. D. & O.) 

t Cameos and mosaics in settings or frames of material other than metal are to be regarded as unenume¬ 
rated articles subject to 20 per centum. (Tr. Reg., pp. 559 and 575.) 




TARIFF ACT OF 1883. 


33 


494. Watches, watch-cases, watch-movements, parts of watches,* and watch 
materials, not specially enumerated or provided for in this act, twenty-five ner 
centum ad valorem. (1451.) 

495. Webbing, composed of cotton, flax, or any other materials, not specially 
enumerated or provided for in this act, thirty-five per centum ad valorem. (1452.) 


The Free List. 

Sec. 2503. The following articles when imported shall be exempt from duty ; 

496. Albumen, in any form or condition; lactarine. ri458'I 

497. Aconite. (1455.) ^ ^ 

498. Ambergris. (1466.) 

499. Annato, roncou, rocou, or Orleans, and all extracts of. n474 I 

500. Balm of Gilead. (1485.) ^ ' 

501. Blood, dried. (1578.) 

(1508 ) manufactured, burned, calcined, ground, or steamed. 

/-• and bone-ash for manufacture of phosphate and fertilizers 

(1509.) 

504. Carbon, animal, fit for fertilizing only. (1508,1767.) 

505. Guano, manures, and all substances expressly used for manure.f (1609 

1767.; ' ^ ’ 

506. Musk, crude, in natural pod. (1677.) 

507. Civet, crude. (1677.) 

508. Cochineal. (1549.) 

509. Dyeing or tanning: Articles in a crude state used in dyeing or tanning, 
not specially enumerated or provided for in this act. (1580 ) 

510. Fish-skins. (1279.) 

511. Hide-cuttings, raw, with or without hair, and all glue-stock. (1619.) 

512. Hoofs. (1623.) ’ ; 

513. Horns, and parts of horns, unmanufactured^ and horn strips and tips.| 
(1623.) 

514. Ipecac. (1633.) 

515. Fish-sounds or fish-bladders. (1636.) 

516. Leather, old scraps. (1651.) 

517. Leeches. (1653.) 

518. Rennets, raw or prepared. (1727.) 

519. Argal, or Argol, or crude Tartar. (1479.) 

520. Assafcetida. (1195.) 

521. Barks, Cinchona, or other barks, used in the manufacture of ouinia. 
(1491.) 

522. Brazil paste. (1517.) 

523. Camphor, crude. (1531.) 

524. Cassia, Cassia buds, Cassia Yera, unground. (1121-2.) 

525. Charcoal. (1540.) 

526. Cinnamon, and chips of, unground. (1116.) 

527. Cloves and clove stems, unground. (1119-20.) 

* Articles of spring steel requiring further manufacture to make them “ watch springs” are not “parts 
<3f watches, hut must be clarified as "manufactures of steel not otherwise provided for” (December 4 
New Yor\:^^^^^' distinction made between “finished” and “ unfinished parts.” (October 26,1857| ! 

were classified as “watches” under the act of 1857—not as "watch materials” or 
unhnished parts of watches.” (October 26,1857, New York.) 

But watch hands and "chain hooks” were classified as "watch materials and unfinished parts of 
watches” under the same act. (October 26.1867, Boston.) 

t Dung salt, capable of other uses than as manure, cannot be classified under this clause; nor if it con¬ 
tain over thirty per cent, of free potash. (November 20,1869, August 2,1870, Baltimore.) 

J Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classification. (Tr 
Reg., p. 571.) 





34 


DIGEST OF STATUTES. 


528. Cocculus indicus. (1548.) 

529. Cudbear. (1568.) 

530. Curry and Curry powder. (1570.) 

531. Cutch. (1535.) 

532. Divi-divi. (1575.) 

533. Dragon’s blood. (1576.) 

534. Ergot. (1583.) 

535. Gambler. (1778.) 

536. Ginger-root, unground. (1602.) 

537. Indigo and artificial indigo. (1630.) 

538. Iodine, crude. (1632.) 

539. Jalap. (1639.) 

540. Kelp. (1645.) 

541. Lac dye, crude, seed, button, stick, and shell. (1647.) 

542. Lac spirits. (1648.) ^ 

543. Lemon juice and lime juice. (1322.) 

544. Licorice root, unground. (1654.) 

545. Litmus, prepared or not prepared. (1657.) 

546. Mace. (1117.) 

547. Madder, and munjeet or Indian madder, ground or prepared, and 
tracts of. (1661.) 

548. Manna. (1664.) 

549. Myrobolan. (1497.) 

550. Orchil, or orchil liquid. (1691.) 

551. Nutmegs. (1118.) 

552. Nux vomica. (1682.) 

553. Ottar of roses. (1686.) 

554. Salacine. (1737.) 

Oils: 

555. Almond. (1686.) 

556. Amber, crude and rectified. (1686.) 

557. Ambergris. (1686.) 

558. Anise, or anise seed. (1686.) 

559. Aniline, crude. (1471.) 

560. Aspic, or spike lavender. (1686.) 

561. Bergamot. (1686.) 

562. Cajeput. (1686.) 

563. Caraway. (1686.) 

564. Cassia and cinnamon. (1686.) 

565. Cedrat. (1686.) 

566. Chamomile. (1686.) 

567. Citronella, or lemon grass. (1686.) 

568. Civet. (1686.) 

569. Fennel. (1686.) 

570. Jasmine, orjasimine. (1686.) 

571. Juglandium. (1686.) 

572. Juniper. (168^) 

573. Lavender. (1686.) 

574. Lemon. (1345.) 

575. Limes. (1345.) 

576. Mace. (1686.) 

577. Neroli, or orange flower. (1345.) 

578. Orange. (1345.) 

579. Palm and cocoanut. (1697.) 

580. Poppy. (1686.) 

581. Rosemary or anthoss. (1686.) 

582. Sesame or sesamum-seed, or bene. (1686.) 

.583. Thyme or origanum, red or white, valerian. (1686.) 


TARIFF ACT OF 1883. 


35 


584. Pepper, Mnprromt?, of all kinds. (1114.) 

585. Pimento, unground. (1114.) 

586. Saffron and safflower, and extract of, and saffron cake. (1733-4.) 

587. Selep, or saloup. (1738.) 

588. Storax, or styrax. (1764.) 

589. Turmeric. (1784.) 

590. Turpentine, Venice. (1789.) 

591. Valonia. (1497.) 

592. Vegetable and mineral wax. (1792, 1816.) 

593. Wood ashes, and lye of, and beet-root ashes. (1796.) 

594. Acids used for medicinal, (1182) chemical, or manufacturing pur¬ 
poses, (1454.) not specially provided for or enumerated in this act. 

595. Alizarine, natural or artificial. (2186.) 

596. Agates, unmanufactured. (1457.) 

597. Apatite. (1709.) 

598. Asbestos, unmanufactured. (1484.) 

599. Arsenic. (1480 ) 

600. Antimony ore, crude sulphide of. (1476.) 

601. Arsenic, sulphide of, or orpiment. (1693.) 

602. Arseniate of aniline. (1481.) 

603. Baryta, carbonate or witherite. (1412.) 

604. Bauxite. 

605. Aniline salts or black salts and black tares. (1503-4.) 

606. Bromine. (1523.) 

607. Cadmium. (1529.) 

608. Calamine. (1530.) 

609. Cerium. (1068 or 1334.) 

610. Cobalt, as metallic arsenic. (1334.) 

611. Chalk and cliff-stone, unmanufactured. (1538.) 

612. Feldspar. (1273.) 

613. Cryolite or kryolith. (1646). 

614. Iridium. (1634.) 

615. Kieserite. (1334.) 

616. Kyanite or cyanite, and kainite. (1572.) 

617. Lime, citrate of. (1544.) 

618. Lime, chloride of, or bleaching powder, (1542.) 

619. Magnesium. (1334.) 

620. Magnesite, or native mineral carbonate of magnesia. (1327.) 

621. Manganese, oxide and ore of. (1663.) 

622. Mineral waters, all not artificial. (1672.) 

623. Osmium. (1694.) 

624. Palladium. (1696.) 

625. Paraffine. (1378.) 

626. Phosphates, crude or native, for fertilizing purposes. (1709.) 

627. Potash, muriate of. (1717.) 

628. Plaster of Paris or sulphate of lime, unground. (1711.) 

629. Quinia, sulphate of, salts of, (2292.) and cinchonidia. (1332.) 

630. Soda, nitrate of, or cubic nitrate. (1679 ) 

631. Strontia, oxide of, and proto-oxide of strontian, (1766.) and strontianite, 
or mineral carbonate of strontia. (1334.) 

632. Sulphur, or brim.stone, not specially enumerated or provided for in this 
act. (1522.) 

633. Sulphur lac or precipitated. (1649.) 

634. Tripoli. (1783.) 

635. Uranium, oxide of, (1788.) verdigris or subacetate of copper. (1790.) 

636. * Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots 


* The editor has found great difficulty in arriving at a conclusion satisfactory to himself, as to the proper 
construction of paragraphs 94 and 636 of this act. The fact that the former is placed in the schedule of 




36 


DIGEST OF STATUTES. 


and excrescences, such as nut-galls, fruits, flowers, dried fibers ; grains, gums 
and gum-resin; herbs, leaves, lichens, mosses, nuts, roots, and stems ; spices, 
vegetables, seeds aromatic, and seeds of morbid growth ; weeds, woods used 
expressly for dyeing, and dried insects—any of the foregoing, of which are not 
edible and are in a crude state, and not advanced in value or condition by re¬ 
fining or grinding, or by other process of manufacture, and not specially enu¬ 
merated or provided for in this act. (1262, 1594.) 

637. Vaccine virus. (1566.) 

638. Crude minerals, not advanced in value or condition by refining or grind- 
ing, or by other process of manufacture, not specially enumerated or provided 
for in this act. (1334.) 


Sundries. 

639. Aluminium. (1464.) 

640. Amber beads and gum. (1465-7.) 

641. Animals* * brought into the United States temporarily, and for a period 
not exceeding six months, for the purpose of exhibition or competition for prizes 
offered by any agricultural or racing association; but a bond shall be first given 
in accordance with the regulations. (1472.) 

r a. Animals specially imported for breeding purposes,f shall be admitted 
free upon proof thereof satisfactory to the Secretarv of the Treasury, 
and under such regulations as he may prescribe; (1473.) 
h. And teams of animals, including their harness and tackle and the 

642. ^ vehicles or wagons actually owned by persons emigrating from 

foreign countries to the United States with their families, and in 
actual use for the purpose of such emigration, shall also be admitted 
free of duty, undei such regulations as the Secretary of the Treasury 
may prescribe. (1473.) 

643. Asphaltum (1194.) and bitumen, (1334.) crude. 

644. Arrowroot. (1193.) 

645. Articles imported for the use of the United States,! provided that the 
price of the same did not include the duty. (1483.) 

646. Bamboo reeds, no further manufactured than cut into suitable lengths 

sticks or canes, or for sticks for umbrellas, parasols, or sunshades. 

(1487.) 

647. Bamboo, unmanufactured.^ (1488.) 

648. Barrels of American manufacture,!! exported filled with domestic petro¬ 
leum, and returned empty, under such regulations as the Secretary of the 
ireasury may prescribe, and without requiring the filing of a declaration at 
time of export of intent to return the same empt}’’. (1489.) 


“Chemica^ Product^” and the latter in the corresponding division of the “Free List ” embraeinp- n-niv 
'"-the former, and that both are expressly restricted to artfcles 
well as, that the provisions in other parts of the act for articles “ not medicinal;’ bearing the slml desiVnn 
t on or coming withni the same description as many of those in these paragraphs seem to him to iorl Wo' 
that Congress must have intended to limit the provisions of these tvvo tmmcrranh^ tr! i 

possibly including such as are used for dyeing, as may be inferred from the inrhition nf^‘ articles, 

for dyemgr a,id of “ dried insects." The otho“; provSion above Sred to Lre SoLiS 
and bulbous roots, not medicinal;” 465 for “garden seeds;” 760 for plants tree^’ S 
n. o. p. f., and “seeds of all kinds except medicinalseedsy etc ’ ’ ^ 

* Horses exported to be trained, may be returned/ree under this provision (S S 2190 ^ 

t “Live stock, imported for breeding purposes, whether for the importer's own use or for sale are . 

free entry under this clause. (Fdb. 8,1871, N. O.) ^ orjoi saie, are entitled to 

I Property imported for the use of the goveinment is not liable to duty. (U. S v Lutz 2 Rl r p qqq n 

? Unmanutactured bamboo which may be manufactured into umbrella ^ ^ V- 

handles, remains bamboo as designatedOn this seeHon untU tte prooest ?fcon” 

has commenced. September 12,1865, N. Y.) But bamboo-reeds trimmed at tpese articles 

m?. 'vere subje'eted to thirtTpe^ ceSXty SX‘aW“ac^ 

II “ Barrels of American manufacture exported filled, to be entitled tn free entrvr 

as barrels, mid not as parts of barrels, and must have the internal revenurmark erased^nt returned 

importer, betore delivery. If the hoops, heads, and staves of such barrHs ar^demphl^^ ® expense of the 
‘Shooks,’ they are dutiable.” (March m, 27, 30,1868, to D M & Coll N Y f and returned as 







TARIFF ACT OF 1883. 


37 


i. Articles the growth, produce, and manufacture* of the United States, 
when returned in the same condition'f as exported. (1482.) 

). Casks, barrels, carboys, bags, and other vessels of American manu* 
facture, exported tilled with American products, or exported empty 
and returned filled with foreign products, (1468,2191.) including 

649. ^ shooks when returned as barrels or boxes, (2191.) 

c. But proof of the identity of such articles shall be made under regu¬ 
lations to be prescribed by the Secretary of the Treasury j 

d. And if any of such articles are subject to internal tax at the time of 
exportation, such tax shall be proved to have been paid before ex¬ 
portation and not refunded. (1482.) 

650. Bed-feathers and downs. (1493.) 

651. Bells,broken, and bell-metal broken and fit only to be re-manufactured. 
(1495.) 


652. Birds, stuffed. (1499.) 

653. Birds, and land and water fowls. (1189, 1500.) 

654. Bismuth. (1501.) 

655. Bladders, crude, and all integuments of animals not specially enumerated 
or provided for in this act. (1505.) 

656. Bologna sausages. (1506.) 

657. Bolting cloths. (1507.) 

658. Books, (1510.) engravings, bound or unbound, etchings, maps, and 
charts, (1210,) which shall have been printed and manufactured more than 
tw'enty years at the date of importation. 

659. Books, maps, and charts imported by authority or for use of the United 
States or for the use of the library of Congress ; but the duty shall not have 
been included in the contract of price paid. (1511.) 

660. Books, maps, and charts specially imported, not more than two copies 
in any one invoice, in good faith, for the use of any society incorporated or 


* Held that the terms “growth, produce, and manufacture of the United States,” used here, have the 
same meaning as those used in former acts on the subject, viz.: “growth, product, or manufacture of, &c.” 
(March 30,1872, Bost. Syn. Ser., 1082.) 

Ihe scrap iron of a U. S. built vessel sold abroad and broken up there is liable to duty on reimportation. 
(May 25, 1870, N. & Co. Syn. Series, 780.) 

Organ pipes of domestic origin, voiced and fitted into an organ abroad, not exempt from duty. (Sept. 6, 
1870, Chicago. Syn. Ser., 732.) 

Animals raised in the U. S., taken to New Brunswick, and used there temporarily, cannot be returned to 
the U. S. without payment of duties, except the proper evidence of domestic origin and exportation is pro¬ 
duced. (Dec. 14, 1870, Bangor.) 

t Machinery of American manufacture returned broken and unfit for use as machinery, classified as 
“ iron, old or scrapand cannot be entered under ^ 640 a. (April 20,1858, New York, and Tr. Reg., p. 577.) 

Ale of American manufacture exported and returned sour, admitted free ot duty on compliance with 
requirements of law, etc. (February 2, 1865, Hon. Ira Harris.) 

“ Two of ‘ Wise’s Portable Stamps’ (machinery for crushing ore) were taken to Canada, and there used 
for a few days. On reimportation held that such use is sufficient to render this provision of law inappli¬ 
cable to them.” (April 28, 1865, Fr, J.) 

So of stove patterns sent to Canada to clean and wax and have castings taken from them, etc. (Septem¬ 
ber 4,1865, B. & P.) ^ ^ 

So also as to certain machinery and mud tubs used in Canada and returned to United States; (February 
21,1866, F. & H.) and as to United States made locomotive engines used in Canada, (April 18, 1870, C. S.) 
and as to patterns imported from Canada for temporary use and to be returned. (April 19,1870, Rochester.) 

Where barrels of American manufacture are shipped to Cuba empty, then filled with molasses and 
brought back to the United States, the duty is to be levied upon the value of the barrels, as well as upon 
the molasse.s. (Knight v. Schell, 24 How., 526; Belcher v. Linn, Ibid. 533.) 

_ In the case of a reimportation of spices ground in the United States, the Department held, that they were 
liable to duty under its previous ruling.s in similar cases, to wit: that unless the character, quantity, and 
condition of an article have been so entirely changed by manufacture as to merge its distinctiveness in a 
new article, it remains intact and liable to duty as originally classified. (November 27,1865, M. & B.) 

But “the cutting-over, re-sewing, and re-making of secondhand sacks and bags of foreign material in the 
United States, constitute them ‘manufactures of the United States,’ so as to entitle them to free entry; 
p)rovided no drawback or bounty has been allowed thereon, nor any internal revenue tax refunded, and 
all regulations prescribed for identification have been complied with.” (June 17,1868, to Gen. Appraiser, 
New Orleans.) 

American goods (books) exported by mail cannot be returned free of duty, because of the impracticability 
of securing evidence of identity of condition, as required by the General Regulations. (July 1, 1868, J. 
J. B.) 

American machinery used abroad is not returned in same condition as when exported. (November 9, 
1869, G. L.) 

Old type of American manufacture imported to be recast and returned to country of exportation are 
chargeable with duty; and no drawback of duties can be allowed on their exportation as new type; their 
condition being essentially changed. (TT. Reg., p. 578) 

t Parts of broken cannon imported as “ old bronze bell-metal,” and differing materially from the alloy 
known as bell-metal, were classified as “metal unmanufactured not otherwise provided for.’’ (March 4, 
1864, N. Y.) 






38 


DIGEST OF STATUTES. 


established for philosophical, literary or religious purposes,* or for the encour¬ 
agement of the fine arts, or for the use or by order of any college, academy, 
school, or seminary of learning in the United States. (1512.) 

661. Books, professional, of persons arriving in the United States. (1513.) 

662. Books, household effects, or libraries, or parts of libraries, in use, of 
persons or families from foreign countries, if used abroad by them not less 
than one year, and not intended for any other person or persons, nor for sale. 
(1514.) 

663. Breccia, in blocks or slabs. (1520.) 

664. Brime. (1521.) 

665. Brazil pebbles for spectacles, and pebbles for spectacles rough. (1518.) 

666. Bullion, gold and silver. (1525.) 

667. Burgundy pitch. (1526.) 

668. Burr-stone, in blocks, rough or unmanufactured^ and not bound up in 
mill-stones. (1527.) 

669. Cabinets of coins, medals, and all other collections of antiquities. (1528.) 

670. Castor or castoreum. (1534.) 

671. Catgut strings, or gut-cord, for musical instruments. (1536.) 

672. Catgut or whip-gut, unmanufactured. (1537.) 

673. Coal, anthracite. (1545.) 

674. Coal-stores of American vessels, but none shall be unloaded. (1546.) 

675. Cobalt, ore'of. (1547.) 

676. Cocoa, or cacao, crude., and fibre, leaves, and shells of. (1550.) 

677. Coffee. (1551.) 

678. Coins, gold, silver, and copper.f (1552.) 

679. Coir and coir yarn. (1553.) 

680. Copper, old, taken from the bottom of American vessels compelled by 
marine disaster to repair in foreign ports. (1560.) 

681. Copper, when imported for the United States mint. (1561.) 

682. Coral, marine, unmanufactured. (1562.) 

683. Cork-wood, or cork-bark, unmanufactured. (1563.) 

684. Cotton. (1564.) 

685. Curling-stones, or quoits. (1569.) 

686. Cuttle-fish bone. (1571). 

687. Diamonds, rough or uncut, including glaziers’ diamonds. (1573.) 

688. Diamond dust or bort..| (1574.) 

689. Dyeing or tanning articles, in a crude state, used in dyeing or tanning, 
not specially enumerated or provided for in this act. (1580.) 

690. Eggs. (1581.) 

691. Esparto or Spanish grass, and other grasses, and pulp of, for the manu¬ 
facture of paper. (1584.) 

692. Emery ore. (1265.) 

693. Fans, common palm-leaf. (1585.) 

694. Farina. (1586.) 


ted 


* Books imported by religious societies for distribution, do not come within this provision. (May 14 

Bibles and other books imported in good faith for the use of Sunday-schools in the United States admit- 
d free of duty on requisite proof. (October 12,1867.) 

But if for distribution among the scholars they are subject to duty. (October 31 1867.) 

A distinction is madejaetween books imported to be used by Sunday-schools, and books imported for dis¬ 
tribution among the scholars. In the one case they remain the property of the schools; in the other they 
become the property of the scholars. (March 11,1868, Detroit.) c umei mey 

^1857, p. 598, where a different decision is made as to books imported for 
distribution among the students of a college as premiums. lor 

Piinted music in books or otherwise, is not entitled to free entry when imported for the use of anv 
legally incorporated institution or society. (November 4,1863, <4. P. S and April% 1868 BalM ^ ^ 

Exemption not restricted to .single copies of books. (January 10, 1870 W & Son 1 ’ ’ 

t Chinese coin, knoAvn as “ copper cash,” and used in China as money by count is nnt PntitiPti tn np 
ported free of duty ; it is liable to the duty of old copper. (Cracker i-. Kedfield 4 B? C C f Cofns from 
China, coinposed of copper and brass not entitled to free entry under this clause. (tUrco- p 56^ ) 

ari ford^n^eV\hl?eXl^^^^^ f ^ imierfecD^on^-forlewelry. 

^ “d by lapidaries. The 





TARIFF ACT OF 1883. 


39 


-plates, engraved on steel or on wood, colored or plain.* ** nSST.) 
bUb. lelt, adhesive, for sheathing vessels.f (1588.) 

697. Fibrin, in all forms. (1589.) 

698. Fire-wood. (1590.) 

699. Fish, fresh, for immediate consumption.! (1591.) 

700. Fish, for bait. (1592.) 

701. Flint, flints, and ground flint-stones. (1593.) 

702. Fossils. (1596.) 

703. Fiuit-plants, tropical and semi-tropical, for the purpose of propao*ation 

or cultivation. (1597.) x i o 

704. Fruits, green, ripe, or dried, not specially enumerated or provided for 
in this act. (1281.) 

705. Furs, undressed. (1598.) 

706. Fur-skins of all kinds, not dressed in any manner. (1598.) 

707. Glass, broken pieces, and old glass which cannot be cut for use, and fit 
only to be remanufactured.§ (1604.) 

^ 708. Glass-plate or disks, unwrought, for use in the manufacture of optical 
instruments. (1286.) ^ 

709. Goat skins, raw. (1605.) 

710. Gold-beaters’ moulds, and gold-beaters’ skins.Il (1606.) 

711. Gold-size. (1607.) 

712. Grease, for use as soap stock onlj'^, not specially enumerated or provided 
for. (1608.) 

713. Gunny bags, and gunny cloth, old or refuse, fit only for remanufactur- 
ing. (1611.) 

714. Gut, and worm gut, manufactured or unmanufactured. (1612.) 

715. Guts, salted. (1613.) 

716. Gutta-percha, crude. (1614.) 

, a. Hair, horse or cattle, and hair of all kinds, cleaned or uncleaned, 
drawn or undrawn, hut uyiyfiOjifiufuctured^ not specially enumerated 

717. <! or [irovided for in this act; (1615.) 

6. Of hogs, curled for beds and mattresses, and not fit for bristles 
^ (1616.) 

718. Hide-rope. (1620.) 

, a. Hides,^ raw or uncured^ whether dry, salted, or pickled, and skins, 

J except sheep-skins with the wool on; 

‘ j b. Angora goat skins, raw, without the wool, unmanufactured ; 

^c. Asses’ skins, raw or unmanufactured. (1621.) 

720. Hones and whetstones. (1622.) 

721. Hop-roots, for cultivation. (1625.) 

722. Hop-poles. (1148.) 

723. Ice. (1627.) 

724. India-rubber, crude and milk of. (1628.) 

725. India-malacca joints, not further manufactured than cut into suitable 
lengths for the manufactures into which they are intended to be converted 
(1631.) 

726. Ivory, and vegetable ivory, unmanufactured. (1638.) 


* Colored fashion-plates, inclosed in illustrated magazines, but separate’from the magazines are entitled 
to free entry under this clause; the magazines being liable to 25 per centum ad valorem as illustrated 
papers. (Feb. 2, 1871, N. Y.) ’ 

t This does not comprehend “ patent asphalted roofing felt,” or any other felt not used for sheathing 
vessels, within the meaning and intent of the law. (Tr. Reg., p. 567.) ^ 

J “ By the phrase ‘ daily consumption,’ it is not understood that the fish must be used on the day they are 
imported; but if there is reason to believe that they are to be used within a short time while fresh thpv 
would be entitled to free entry.” (June 20,1866, Island Pond.) ‘ ^ 

I Colored glass, in long round pieces, intended for manufacture of buttons and imitation precious stones 
does not come within this classification. (December 3,1859, New York.) ' 

H An article styled “ gold-beaters’skin,” but not made of the same material, nor adapted to the same 
purpose, was held to be dutiable as a manufacture of bladder. (Feb. 9,1869, N. Y.) 

^ This embraces all skins which may be and commonly are converted into leather. (Dept Let Februarv 
2l( 1845, Boston.) ’’ ^ 

** The provision of the Act of March 2,1861, fir “ india-rubber, in bottles, slabs, or sheets unmanufactured ” 
was held to include “ strips” unmanufactured. (July 8,1861, N. Y.) 




40 


DIGEST OF STATUTES. 


727. Jet, unmanufactured. (1640.) 

728. Joss-stick, or joss-light. (1641.) 

729. Junk, old. (1643.) 

730. Lava, unmanufactured. (1650.) 

731. Life-boats and life-saving apparatus, specially imported by societies in¬ 
corporated or established to encourage the saving of human life. (1655.) 

732. Lithographic stones, not engraved. (1656.) 

733. Loadstones. (1658.) 

734. Logs, and round, unmanufactured timber, not specially enumerated or 
provided for in this act, and ship timber, and ship planking. (1659.) 

735. Macaroni and vermicelli. (2178, b.) 

736. Magnets. (1662.) 

737. Manuscripts. (1665.) 

738. Marrow, crude. (1666.) 

739. Marsh-mallows. (1667.) 

/40. Medals of gold, silver, or copper. (1669.) 

741. Meerschaum, crude or raw. (1670.) 

742. Mica and mica waste. (1671.) 

^ 743. Models of inventions* and other improvements in the arts; but no ar¬ 
ticle or articles shall be deemed a model or improvements which can be fitted 
for use. (1673.) 

744. Moss, sea-weeds, and all other vegetable substances used for beds and 
mattresses. (1675.) 

745. Newspapers and periodicals. (1210.) 

746. Nuts, cocoa, and Brazil or cream. (1681.) 

747. Oakum. (1684.) 

748. Oil-cake. (1685.) 

749. Oil, spermaceti, whale, and other fish oils of American fisheries, t and 
all other articles the produce of such fisheries. (1687.) 

750. Olives, green or prepared. (1688.) 

ri preserved, candied, or otherwise prepared. 


752. Ores, of gold and silver. (1692.) 

753. Palm nuts and palm-nut kernels. (1699.) 
a. Paper-stock crude, of every description, including all grasses, fibres, 

lags of all kinds,^ other than wool, waste, shavings, clippincrs old 

754. <1 PfPf. ™Pe ends, waste rope, waste bagging, gunny bags, gunny 
cloth, old or refuse, to be used in making, and fit only to be concerted 
into paper, and u?7ft for any other manufacture, (1700.) 

755 Pardunent^TlS'^^^^^’ (1700.) 

756. Pearl, mother of. (1701) 

TT household effects, not merchandise, of citizens of the 

United States dying abroad. (1704) 

7 ^ 0 * pf ^ britannia metal, old, and fit only to be remanufactured. (1706 ) 
Philosophical and scientific apparatus,§ instruments,|| and preparations, 

stitute of Technology,’"waslieMto^te^ro^ierll'^SU^fild^ar^ph^ Massachusetts In- 

ported for the use of a seminary of learning.” (March 19 1870 ^ apparatus and instruments im- 

t When whales are caught, and oil is manufactured bv thp'nf o-n a 
subject to duty as the produce of foreign fishing, though owned and ves.sel, the oil is not 

vice. (U. S. V. Burdett, 2 Sum., 336.) wiougn owneu and imported by persons in a foreign ser- 

t “ Forty per cent of woollen rags in bundles of raes for the TmnnfnpH-,..^ 
tion to be admitted free of duty. The importer sho^uld wher?no /??,ipnpp^r.f ^ propor- 

separate the free from the dutiable rags on entry.” (December 4 appears, be made to 

?! The free entry, as a philosophical apparatusf of a nSnffo?'thP m pf • 

used to Illustrate to students the manner of moulding drain tnhL^frt fnpipes, to be 
for the ilhrstration of the effects of drainage on expfrir^ie^ such’tubes 

(September 15,1870, Prof. J. W. M.) oAfiorimentai tarm of the University of Virginia, refused. 

II This does not extend to musical instruments. (.July '’2 1871 N O i 
There is no law to authorize the free entry of belU nhn • 

or other religious societies. (October 7,1870 Rev C ^PP^rt^^nances, imported for the use of churches 










TARIFF ACT OF 1883. 


41 


statuary, casts, of marble, bronze, alabaster, or plaster of Paris,* paintings, 
drawings, and etchings, specially imported in good faith for the use of aii}^ 
society or institution incorporated or established for religious, philosophical, 
educational, scientific, or literal*}’ purposes, or encouragement of the fine arts, 
and not intended for sale. (1708.) 

760. Plants, trees, shrubs, and vines of all kinds not otherwise provided for, 
and seeds of all kinds, except medicinal seeds not specially enumerated or pro¬ 
vided for in tliis act. (1388.) 

761. Plants, trees, shrubs, roots, seed cane, and seeds imported by the De¬ 
partment of Agriculture or the United States Botanical Garden. (1710.) 

763. Platina, unmanufactured. (1712.) 

763. Platinum, unmanufactured (1712.) and vases, retorts, and other appa¬ 
ratus, vessels, and parts thereof, for chemical uses. (1713.) 

764. Plumbago. (1714.) 

765. Polishing-stones. (1715.) 

766. Pulu. (1718.) 

767. Pumice and pumice stone. (1719.) 

768. Quills, prepared or unprepared. (1722.) 

769. Railroad-ties, of wood. (1724.) 

770. Rattans and reeds, unmanufactured. (1725.) 

771. Regalia,J and gems, statues, statuary, and specimens of sculpture, 
where specially imported in good faith for the use of any society incorporated 
or established for philosophical, literary, or religious purposes, or for the en¬ 
couragement of the fine arts, or for the use or by order of any college, acad¬ 
emy, school, seminary of learning, or public library in the United States. 
( 1726 .) 

772. Root-flour. (1730). 

773. Rottenstone. (1732.) 

774. Sago, sago crude, and sago flour. (1735.) 

775. Sauer-kraut. (1742.) 

776. Sausage skins. (1743.) 

777. Sea-w’eed, not otherwise provided for. (1745.) 

778. Seed of the sugar-beet. (2191.) 

779. Shark skins. (1749.) • 

780. Shells of every description, not manufactured.^ (1750.) 


* Includes plaster casts; but photographs and lithographs are not exempt under this clause. (October 
25,1871, Baltimore. Syn. Series, 943.) 

t “ This comprehends platina imported either in ingots or in the form of sheets used in the manufacture 
of retorts and other vessels, or in the form of wire used by dentists in the manufacture of pivots for arti¬ 
ficial teeth ; or generally to the substance platina in any shape or form not constituting an article suitable 
for use without further manufacture.” (Tr. Reg., p. 681.) 

X Does not embrace an altar lamp for a church (S. S., 1710.); nor abrasslecturn (S. S., 1826.). But see also 
S. S., 205, as to church medals and candelabra. 

Dresses imported for “Sisters of Charity” who were nursing the soldiers in the hospitals of Philadelphia 
and elsewhere, were held to be dutiable. (September 24,1864, N. Y.) 

So of church organs (Dept. Let., November 7, 1864, Hon. T. O. Howe), and of cloth imported for a church 
or charitable association (Tr. Reg., p. 560), and gas fixtures for a church. (Tr. Reg., p. 571.) 

So of a memorial tablet of marble and brass to be placed in a church. (November 29,1869, Phila.) 

Caen-stone font and six brass flower-vases for a church held dutiable, (March 12,1870, Balt.) 

An altar and appendages, a gift to an academy, held dutiable. (Dept. Let,, December 5,1864, Ursuline 
Academv, Alton.) Also painted windows for churches. (Tr. Reg., p. 579.) And bells for churches, (Tr. 
Reg. p. 654.) And a clock imported for the tower of a cathedral. (February 28, 1866, Archbish. S.) And 
candlesticks, church ornaments, etc. (June 28,1866, Rev. J. B.) So also of glass intended to be used for 
comstructing a telescope fora seminary of learning; but held, that a finished telescope, imported for that 
purpose, would be free. (Tr. Reg., p. 571.) 

A marble altar with statuary carved thereon, and imported for a convent, refused free entry as not em¬ 
braced in the term “ statuary ” in this clause, but dutiable as a manufacture of marble. (April 4,1871, 
N. Y.) 

Paintings on glass, for churches, free. (January 25,1870, N. Y.) 

The term “ Regalia,” as used in this clause, was, September 30,1864, ruled by the department to be “ con¬ 
fined to-articles worn on the persons of priests and others officiating, or used by hand in the performance 
of their ceremonies.” A silver communion service imported for a church was held to be exempt as “ re¬ 
galia.” (September 1, 1869, N. Y.) 

This term does not include brown frieze cloth still in the piece, though designed for the manufacture of 
priests’ gowns, but is limited as above. (August 25,1868, Rev. Wm. S.) 

Nor cords with tassels for trimming altars or pulpits. (Jan. 3,1870, Port Huron.) 

But contra as to aUar cloths. (June 25,1870, Balt.) 

? Shells imported as articles of merchandise for sale, and that have undergone any process of manufac¬ 
ture by polishing or cutting, are liable to duty at 35 per centum. (August 28,1865. R. W.) 



42 


DIGEST OF STATUTES. 


781. Shingle-bolts and stave-bolts, provided that heading-bolts shall be held 
and construed to be included under the term stave-bolts. (1751.) 

782. Handle-bolts. (2188.) 

783. Shrimps, or other shell-fish. (1752.) 

784. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, or ad¬ 
vanced in manufacture in any way. (1753.) 

785. Silk cocoons, and silk waste. (1753.) 

786. Silk-worms’ eggs. (1754.) 

787. Skeletons, and other preparations of anatomy. (1755.) 

788. Skins, dried, salted or pickled. (1756.) 

789. Snails. (1757.) 

790. Soap-stocks. (1758.) 

791. Sodium. (1068, or 1334.) 

792. Sparterre, for making or ornamenting hats. (1759.) 

/93. Specimens of natural history,* botany, and mineralogy, when imported 
for cabinets, or as objects of taste or science, and not for sale. (1760. 

794. Spunk. (1761.) 

795. Spurs and stilts used in the manufacture of earthen, stone, or crockery 

ware. (2189.) ^ 

796. Straw, unmanufactured. (1765.) 

797. Sugar of milk. (1768.) 

798. Sweepings of silver and gold. (1769.) 

799. Tamarinds. (1771.) 

800. Tapioca, cassava, or cassada. (1772.) 

801. Tea. (1773.) 

802. Tea plants. (1774.) 

803. Teasels. (W5.) 

804. Teeth, unmanufactured. (1776.) 

805. Terra alba, aluminous. (1777.) 

806. Terra japonica. (1778.) 

807. Tin ore, bars, blocks, or pigs, grain or granulated. (1780 ) 

808. Tonquin, Tonqua, or Tonka beans. (1781.) 

809. Tortoise and other shells, unmanufactured. (1782 ^ 

810. Turtles. (1785.) . ^ ^ 

811. Types, old, awd fit only to be remanufactured. (1786.) 

sticks, crude, to wit, all partridge, hair wood, pimento, orano-e, 
myrtle, and all other sticks and canes in the rough, or no further manufactur'ed 
than cut into lengths suitable for umbrella, parasol, or sunshade sticks or walk¬ 
ing canes. (1787.) 

813. Vellum. (1447.) 

Wafers, unmedicated. (1791.) 

a. Wearing apparel, in actual use,t and other personal effects (not mer- 

chandise), professional books, implements, instruments, and tools of 
sTates^(1793^)^”’ ®“P^^ 3 '“aent of persons arriving in the United 

b. But this exemption shall not be construed to include machinery or 

• fr for^sale! 7 i 79^^ ''' manufacturing establishment. 


814. 


815. 


intended for any other persons or for sale!^ Must also 

al^ August 9,_ 1866, Galveston; and September 23 1869 F M y the owner. (Tr. Reg., pp, 571, 600 , 

a reaSable''Mmi" ^Octob" m I'S PMadelpMa'')''’" "« considered 







TARIFF ACT OF 1883. 


43 


816. Whalebone, unmanufactured. (1794.) 

817. Woods, poplar, or other woods, for the manufacture of paper. (1797.) 

818. Woods, namely, cedar, lignumvitpe, lanoewood, ebony, box, granadilla, 
mahogany, rosewood, satinwood, and all cabinet woods, unmanufactured. 
(1798.) 

ra. Works of art, painting,* statuary,f fountains, and other works of 

819. I art, the production of American artists. But the fact of such pro- 

I duction must be verified by the certificate of a consul or minister 


whether articles for which exemption is claimed are entitled thereto under a reasonable construction of 
the law. 

“ The rule by which the Department usually determines the dutiable or free character of wearing apparel 
in such cases is as follows: 

“ l.st. Did the owner visit the foreign country for the purpose or with the direct intention of purchasing 
the article or articles ? 

“ 2d. Were the articles intended for the sole use of the person purchasing the same ? 

“ 3d. Was such purchase aciually necessary for the health or comfort of the person or persons purchasing 
the same ? 

“ These questions must be answered under oath.” (September 25,1871, J. R. W.) 

This embraces a carriage, wagon, sleigh, and harness used abroad by one immigrating into the United 
States, and to be used by himself here. (June 3,18G2, Oswego; and September 23,1868, Dost., but see S. S., 
2036.) 

Personal effects must accompany the person “ arriving,” (Dept. Let., May 11, 1865, Mrs. J. W. B. See 
also October 21,1871, E. S. C. Syn. Ser., 939.) 

Must have been in actual use abroad or in the United States by the persons owning them, prior to the 
shipment from the foreign port. (Tr. Reg., p. 600; and August 9,*1866, Galveston; and October 5,1866, T. S.) 

“ Duty must be demanded on all watches but one brought into the United States by a single passenger. 
Seizure should be made only upon denial by the passenger that he has any other, or upon a false statement 
of the number in his possession. If all the watches are old, the passenger may choose the one to be treated 
as personal effects. If some are old and some new, the new are to be included among those to be treated 
as subject to duty.” (July 14,1868, N. Y.) 

“ An ambrotype, including not only likenesses of the owners, but pictures of sundry accessories, includ¬ 
ing a landscape of a foreign country, was held not to be entitled to free entry, but to have been properly 
subjected to duty of twenty per centum.” (July 10,1865, J. W. S.) 

Iron safes, such as are used in an office or store, are not entitled to free entry as immigrants’ effects. 
(September 28,1868. Boston.) 

“The law authorizing the admission of tools of trade is limited; it does not cover machinery or any 
article to be worked by any other tlian manual power and is restricted as to numbers, quantity, and value, 
to what is considered reasonable for the actual use of the person to whom they belong.” (January 17,1865, 
D. R.; also Circular. June 17,1846.) > 

Wagons, harness, and othor farming implements, whether old or new, in reasonable amount, accompany¬ 
ing an immigrant, and to be used by him, and not for sale, may be admitted free of duty. (June 27,1864, 
Rochester; also August 3,1868; and May 5,1869. Syn. Series.) 

Horses are not exempt from duty under this clause. (August 3,1868, J. R. I.) 

Nor steam-dredges and tenders. (August 6,1868, Ogdensburg.) 

A “ French plate glass,” taken from the United States to Canada, to be used in the theatrical exhibition 
of spectral illusions, is not entitled to free entry on reimportation a.s a “tool of trade,” but preserves intact 
its distinctive character as “ plate glass.” (Februarj^ 5,1864, Hon. R. E. Fenton; and February 1,1864, J. W.) 

Paintings of an American artist returning from abroad, will be admitted free of duty, as effects apper 
taining to his profession. (Tr. Reg., p. 579.) . . , , , . 

Architectural books bought abroad by a person for use in his profession, are exempt from duty under this 
section, as professional books of persons arriving in the United States. (June 30,1868, Portland.) 

This provision was also held to embrace a buggy and cutter, which had been actually used by a practic¬ 
ing physician in Canada, and which he intended to use on emigrating to the United States. (February 19, 

^^But^ot^ team of horses and wagon purchased in Canada by a resident of the United States temporarily 
visiting that country on business, although afterwards used there. (May 28, 1872, Detroit. Syn. Series, 


1133) 

“ The Department holds that persons visiting a foreign adjacent territory, and then returning to the 
United States, cannot be considered as ^persons arriving in the United States;' and this opinion has been 
strengthened by a recent decision of the court to the same effect.” (November 6,1866, L. W. T.) 

Wax models and natural preparations illustrating the various departments of anatomy, physiology, 
pathology, etc., used abroad for two years professionally by a physician, and imported for the same use by 
him here, held to be free under this clause. (October 25,1869, Philadelphia.) 

Eightv-eight cases of anatomical models and specimens of medical preparations, brought to New York 
by a medical doctor, for the purpose of establishing an anatomical museum, were held not to be exempt 
from duty under this clause, as well because of the large quantity as the purpose of their importation. 

Certain wood blocks and stereotype printing materials, arrived with the owner at New York, from Eng¬ 
land admitted free as “ implements of trade,” on the usual affidavit. (April 4,1870, N. Y.) 

Wa’o-ons, harne.ss, etc., imported by a circus company, are not implements of trade of an immigrant 
arriving in the United States, and are, therefore, dutiable. (January 11,1871, N. Yk) „ . , 

A lay figure of an artist in use over a year, is exempt from duty under this clause as a “professional 
implement.” (July 14,1871, Baltimore.) , , , . 

* Frames of such paintings are exempt from duty only when they are of inconsiderable value, and obvi¬ 
ously desi»-ned only for the preservation of the painting from injury during its transportation. (Tr. Reg., 


^^Portraits’“ done in silk ” are not to be considered “ paintings,” within the meaning of the law. 
581.) 


(Ibid.,p, 


t Vases adorned with figures, constituting their chief value, cannot be considered “ statuary.” (Ibid., p. 


'^^Nrvrpan a nedestal the work of an American artist abroad, which is neither surmounted nor accom- 
pan?ed b? statues or figure, but designed for statuarj^ made in the United States. (December 17.1869, N. Y ) 
But in case of an importation of a marble monument, composed of several pieces of statuary, entitlerl to 
free entry as the work or production of an American artist, the base or pedestal is also exempt from duty 
when imported with the statue, it being shown that the entire work is that of an American artist residing 

^'s'tp'ieoscmSe neaSivaro^ taken in Yfonezuela and New Grenada by an American, not being either 
painUugfm statSy, are not entitled to free entry under this act. (S. A. F., May 9,1870. Syn. Series, 659.) 



44 


DIGEST OF STATUTES. 


of the United States indorsed upon the written declaration of the 
artist; (1799.) 

819. <; h. Taintings, statuary, fountains, and other works of art, imported ex¬ 
pressly for presentation to national institutions, or to any State, or 
to any municipal corporation; (1800.) 

c. Or religious corporation or society.* (1349.) 

820. Yams. (1803.) 

821. Zatfer. (1805.) 

822. Sec. 2499. There shall be levied, collected, and paid on each and every 

non-enumeiated article which bears a similitude, either in material, qualit}’’, 
texture, or the use to which it may be applied, to any article enumerated in 
this title as chargeable with duty, the same rate of duty which is levied and 
charged on the enumerated article which it most resembles in any of the par¬ 
ticulars before mentioned ; (908.) ^ 

8226. And if any non-enumerated article equally resembles two or more enu¬ 
merated articles on which different rates are chargeable, there shall be levied 
collected, and paid on such non-enumerated article the same rate of duty as is 
chargeable on the article which it resembles paying the highest duty; f (908.) 

articles manufactured from two or more materials the duty 
shall be assessed at the highest rates at which the component material of chief 
value may be chargeable. (908.) 

824. If two or more rates of duty should be applicable to any imported arti¬ 
cle, It shall be classified for duty under the highest of such rates: 

825. Provided^ That non-enumerated articles similar in material and quality 
and textm’e, and the use to which they may be applied, to articles on the free 

list, and in the manufacture of which no dutiable materials are used, shall be 
tree. ’ 

826 Sec. 2500. Upon the reimportation of articles once exported of the 
growth, product, or manufacture of the United States, upon which no internal 

tax has been assessed or paid, or upon which such tax has been paid and re¬ 
funded by allowance or drawback, there shall be levied, collected, and paid a 
(^()9 imposed by the internal-revenue laws upon such articles. 

827. Sec. 2501. A discriminating duty of ten per centum ad valorem, in addi- ' 
tion to the duties imposed by law, shall be levied, collected, and paid on all 
merchandise which shall be imported on vessels not of the 
L nited States ; but this discriminating duty shall not apply to goods, wares, 
and meTchandise which shall be imported in vessels not of the United States 
entitled, by treaty or any act of Congress, to be entered in the ports of the 
United States on payment of the same duties as shall then be paid on anods 
wares, and rnerchandise imported in vessels of the United States. (911.)'" 

. Whenever any vessel laden with merchandise in whole or 

in part subject to duty has been sunk in any river, harbor, bay, or waters sub¬ 
ject to the jurisdiction of the United States, and within its limits, for the period 

United States Government, or to any State countv or fU presentation as a gift to the 

cation in writing to the Department, requ^sthigSic^h free entry whfch^^h«n’n jo make an appli- 

work of art imported, and the name of toe branch of the TTniilu^ contain a description of the 
or municipal government, to which the presentation i?intended);o ^ county, 

panied by a letter, or other evidence, from the chief officer of ^ application to be accom- 

or of the State, county, or municipal government sig^iSethe^ Government, 

t According to the decisions of the United Statos courts^ of art as a gift.” 

duced from the 20th section of the Act of August 30 184‘^’ Ire “ mV P‘\ragraphs 822 and 8226, repro- 

fraudulent evasions.” (Stewart 4;. Maxwell, lO^How ’ffiO) tLi? eV^t 

article not provided for in the sehnHnio r.f tuic to „ " as not to impose a duty on an 


.wu r. mtvv itJiiee, i nuucn., 'J’/ieu aryph/, however 

ctally provided for tn this act. (Lottimer v. Lawrence ibid fit^ f ■RiiV '+•” ^ueen spe- 
this act, does not come under the section which provideshOT^ilon^VmunVrVtVf enumerated by name in 

are dt je^'by theJ?w,'’aK sWl be levmd on unennm.ernted articles which 

list. (December 15.1858. N. Y.) trausier oi an article from the unenumerated to the free 







TARIFF ACT OF 1883. 


45 


of two years, and is abandoned by the owner thereof, any person who ma}' raise 
such vessel shall be permitted to bring any merchandise recovered therefrom 
into the port nearest to the place where such vessel was so raised,/ree from the 
'payment of any duty thereupon^ and ivithout being obliged to enter the same at the 
custom house; but under such regulations as the Secretary of the Treasury may 
prescribe. (1807.) ^ ^ 

829. Sec. 2505. The produce of the forests of the State of Maine upon the 
Saint John River and its tributaries, owned by American citizens, and sawed 
or hewed in the Province of New Brunswick by American citizens, the same 
being unnianufo-ctured in whole or in part, ivhich is now admitted into the ports 
of the United States/ree oj duty^ shall continue to be so admitted under such regu¬ 
lations as the Secretary of the Treasury shall, from time to time, prescribe. 
(1808.) 


830. Sec. 2506. The produce of the forests of the State of Maine upon the 
Saint Croix River and its tributaries, owned by American citizens, and sawed 
in the Province of New Brunswick by American citizens, the same being un¬ 
manufactured in whole or in part, and having paid the same taxes as other Ameri¬ 
can lumber on that river, shall be admitted into the ports of the United States 
free of duty^ under such regulations as the Secretary of the Treasury shall, from 
time to time, prescribe. (1809.) 

831. Sec. 2507. Machinery/or repair may be imported into the United States 
without payment of duty, under bond, to be given in double the appraised 
value thereof, to be withdrawn and exported after said machinery shall have 
been repaired; and the Secretary of the Treasury is authorized and directed to 
prescribe such rules and regulations as may be necessary to protect the revenue 
against fraud, and secure the identity and character of all such importations 
when again withdrawn and exported, restricting and limiting the export and 
withdrawal to the same port of entry where imported, and also limiting all bonds 
to a period of time of not more than six months from the date of the importation. 
(1811.) 


832. Sec. 2508. All paintings, statuar}’, and photographic pictures imported 
into the United States for exhibition by any association duly authorized under 
the laws of the United States, or of any State, for the promotion and encourage¬ 
ment of science, art, or industry, and not intended for sale, shall be admitted free 
of duty, under such regulations as the Secretary of the Treasury shall prescribe. 
But bonds shall be given for the payment to the United States of such duties 
as may be imposed by law upon any and all of such articles as shall not be re¬ 
exported within six months after such importation. (1812.) 

833. Sec. 2509. All works of art, collections in illustration of the progress 
of the arts, science, or manufactures, photographs, works in terra-cotta, Parian, 
pottery, or porcelain, and artistic copies of antiquities in metal or other mate¬ 
rial, hereafter imported in good fsdih for permanent exhibition at a fixed place by 
any society or institution established for the encouragement of the arts or sci¬ 
ence, and not intended for sale, nor for any other purpose than is hereinbefore 
expressed, and all such articles, imported as aforesaid, nowin bond, and all like 
articles imported in good faith by any society or association for the purpose of 
erecting a public monument, and not for sale, shall be admitted free ofduty^ under 
such regulations as the Secretary of the Treasury may prescribe: Provided^ 
That the parties importing articles as aforesaid shall be required to give bonds, 
with sufficient sureties, under such rules and regulations as the Secretary of the 
Treasury may prescribe, for the payment of lawful duties which may accrue 
should any of the articles aforesaid be sold, transferred, or used contrary to 
the provisions and intent of this act. (2264 ) 

834. Sec. 2510. All lumber, timber, hemp, rnanila, wire rope, and iron and 
steel rods, bars, spikes, nails, and bolts, and copper and composition metal 
which may be necessary for the construction and equipment of vessels built in 
the United States for foreign account and ownership or for the purpose of beino- 
employed in the foreign trade, including the trade between the Atlantic and 


46 


DIGEST OF STATUTES. 


Pacific ports of the United States, after the passage of this act, may he imported 
in bond under such regulation* as the Secretary of the Treasury may prescribe; 
and upon proof that such materials have been used for such purpose, no duties 
shall be paid thereon. But vessels receiving the benefit of this section shall not 
be allowed to engage in the coastwise trade of the United States more than 
two months in any one year, except upon the payment to the United States of 
the duties on which a rebate is herein allowed: (1813.) 

8346 Provided, That vessels built in the United States for foreign account 
and ownership shall not be allowed to engage in the coastwise trade of the 
United States. 

835. Sec. 2511. All articles of foreign production needed for the repair of 
American vessels engaged exclusively in foreign trade may he withdrawn from 
bonded warehouses free of duty, under such regulations as the Secretary of the 
Treasury may prescribe. (1814.) 

836. Sec. 2512. That no duty shall be levied or collected on the importation 
of peltries brought into the territories of the United States by Indians, nor on 
the proper goods and effects, of whatever nature, of Indians passing or repass¬ 
ing the boundar 3 ’-line aforesaid, unless the same be goods in bales or other large 
packages unusual among Indians, which shall not be considered as goods be¬ 
longing to Indians, nor be entitled to the exemption from duty aforesaid. (1815.) 

. a. Sec. 2513. There shall be levied, collected, and paid on the impor- 
I tation of all raw or unmanufactured articles, not herein enumerated or 

837. <1 provided for, a dut}’’ of ten per centiun ad valorem ; 

1 6. And ALL articles mcmufactured, in whole or in part, not herein enu- 

^merated or provided for, a duty of twenty per centum ad valorem. 

838. Sec. 2491. All persons are prohibited from importing into the United 
States, from any foreign country, any obscene book, pamphlet, paper, writing, 
advertisement, circular, print, picture, drawing, or other representation, figure 
or image on or of paper or other material, or any cast, instrument, or other ar¬ 
ticle of an immoral nature, or any drug or medicine, or any article whatever, for 
the prevention of conception, or for causing unlawful abortion. No invoice or 
package whatever, or any part of one, in which any such articles are contained 
shall be admitted to entry; and all invoices and packages whereof any such 
articles shall compose a part are liable to be proceeded against, seized, and 
forfeited by due course of law. All such prohibited articles in the course of 
importation shall be detained by the officer of customs, and proceedings taken 
against the same as prescribed in the following section: 

839. Provided, That the drugs hereinbefore mentioned, when imported in 
bulk and not put up for any of the purposes hereinbefore specified, are ex¬ 
cepted from the operation of this section. (900.) 

840. Sec. 2492. Whoever, being an officer, agent, or employe of the Govern¬ 
ment of the United States, shall knowingly aid or abet any person engaged in 
violation of any of the provisions of law prohibiting importing, advertising, 
dealing in, exhibiting, or sending or receiving by mail obscene or indecent 
publications or representations, or means for preventing conception or procur¬ 
ing abortion, or other articles of indecent or immoral use or tendency, shall be 
deemed guilt}^ of a misdemeanor, and shall for every offence be punishable by 
a fine of not more than five thousand dollars or by imprisonment at hard labor 
for not more than ten years, or both. (Rev. Stat., Sec., 1785.) 

841. Sec. 2493. Any judge of any district or circuit cour^ of the United 
States, within the proper district, before whom complaint in writing of any 
violation of the preceding sections is made, to the satisfaction of such judge, 
and founded on knowledge or belief, and supported by oath or affirmation of 
the complainant, may issue, conformably to the Constitution, a warrant directed 
to the marshal, or any deputy marshal, in the proper district, directing him to 
search for, seize, and take possession of an^^ such article or thing hereinbefore 
mentioned, and U .nake due and immediate return thereof, to the end that the 
same may be condemned and destroyed by proceedings, which shall be con- 


TARIFF ACT OF 1883. 


47 


ducted in the same manner as other proceedings in the case of municipal seizure, 
and with the same right of appeal or writ of error. (901.) 

842. Sec. 2494. The importation of neat cattle, and the hides of neat cattle 
from any foreign country into the United States is prohibited: Provided, That 
the operation of this section shall be suspended as to any foreign country or 
countries, or any parts of such country or countries, whenever the Secretary of 
the Treasury shall officially determine, and give public notice thereof, that 
such importation will not tend to the introduction or spread of contagious or 
infectious diseases among the cattle of the United States ; and the Secretary 
of the Treasury is hereby authorized and empowered, and it shall be his duty, 
to make all necessary orders and regulations to carry this law into effect, or to 
suspend the same as therein provided, and to send copies thereof to the proper 
officers in the United States, and to such officers or agents of the United States 
in foreign countries as he shall judge necessary. (902.) 

843. Sec. 2495. Any person convicted of a wilful violation of any of the pro¬ 
visions of the preceding section shall be fined not exceeding five hundred dol¬ 
lars, or imprisoned not exceeding one year, or both, in the discretion of the 
court. (904.) 

844. Sec. 2496. No watches, watch-cases, watch-movements, or parts of 
watch-movements, or any other articles of foreign manufacture, which shall copy or 
simulate the name or trade-mark of any domestic manufacture, shall be admitted to 
entry at the custom-houses of the United States, such domestic manufac¬ 
turer is the importer of the same. And in order to aid the officers of the customs 
in enforcing this prohibition, an}^ domestic manufacturer who has adopted trade¬ 
marks may require his name and residence and a description of his trade-marks to 
he recorded in books which shall be kept for that purpose in the Department of 
the Treasury, under such regulations as the Secretary of the Treasury shall pre¬ 
scribe, and may furnish to the department facsimiles of such trade-marks; and 
thereupon the Secretary of the Treasury shall cause one or more copies of the 
same to be transmitted to each collector or other proper officer of the customs. 
(905.) 

845. Sec. 2497. No goods, wares, or merchandise, unless in cases provided 
for by treaty, shall be imported into the United States from any foreign port or 
place, except in vessels of the United States, or in such foreign vessels as truly 
and wholly belong to the citizens or subjects of that country of which the goods 
are the growth, production, or manufacture; or from which such goods, wares, 
or merchandise can only be, or most usually are, first s*hipped for transporta¬ 
tion. All goods, wares, or merchandise imported contrary to this section, and 
the vessel wherein the same shall be imported, together with her cargo, tackle, 
apparel, and furniture, shall he forfeited to the United States; and sUch goods, 
wares, or merchandise, ship, or vessel, and cargo shall be liable to he seized, prose¬ 
cuted, and condemned, in like manner, and under the same regulations, re¬ 
strictions, and provisions as have been heretofore established for the recovery, 
collection, distribution, and remission of forfeitures to the United States bv 
the several revenue laws. (906.) 

846. Sec. 2498. The preceding section shall not apply to vessels, or goods, 
wares, or merchandise, imported in vessels of a foreign nation which does not 
maintain a similar regulation against vessels of the United States. (907.) 

847. Sec. 7. That sections twenty nine hundred and seven and twenty-nine hun¬ 
dred and eight, ©f the Revised Statutes of the United States, (1869-70.) and sec¬ 
tion fourteen of the act entitled “An act to amend the customs revenue laws, 
and to repeal moieties,” approved June twenty-second, eighteen hundred and 
seventy-four, (2156.) he, and the same are hereby, repealed, and hereafter none of 
the charges imposed by said sections or any other provisions of existing law 
shall be estimated in ascertaining the value of goods to be imported, nor shall 
the value of the usual and necessary sacks, crates, boxes, or covering, of any 
kind be estimated as part of their value in determining the amount of duties for 
which they are liable : 


48 


DIGEST OF STATUTES. 


848. Provided^ That if any packages, sacks, crates, boxes, or coverings of 
aii}^ kind shall be of any material or form designed to evade duties thereon, or 
designed for use otherwise, than in the bona-fide transportation of goods to the 
United States, the same shall be subject to a duty of one hundred per centum 
ad valorem upon the actual value of the same. 

Sec. 8. That section twenty-eight hundred and forty-one of the Revised Stat¬ 
utes of the United States is hereby amended and shall on and after the first 
day of July, eighteen hundred and eighty-three, be as follows : 

849. Seo. 2841. Whenever merchandise imported into the United States is 
entered by invoice, one of the following oaths, according to the nature of the 
case, shall be administered by the collector of the port, at the time of entry, to 
the owner, importer, consignee, or agent: Provided, That if any of the invoices 
or bills of lading of any merchandise imported in said vessel, which should 
otherwise be embraced in said entry, have not been received at the date of the 
entry, the affidavit may state the fact, and thereupon such merchandise of 
which the invoices or bills of lading are not produced shalLnot be included in 
such entry, but may be entered subsequently. 


OATH OF CONSIGNEE, IMPORTER, OR AGENT. 


850. I, 


.-’-? solemnly and truly swear (or affirm) that the in¬ 
voice and bill of lading now presented by me to the collector of-are the 

true and only invoice and bill of lading by me received, of goods, wares, and 

merchandise imported in the -, whereof-is master, from 

, lor account of an}^ person whomsoever for whom I am authorizW to 
enter the same ; that the said invoice and bill of lading are in the state in which 
they were actually received by me, and that I do not know nor believe in the 
existence of any other invoice or bill of lading of the said goods, wares, and 
merchandise ; that the entry now delivered to the collector contains a just and 
true account of the said goods, wares, and merchandise, accordimr to the said 
invoice and bill of lading; that nothing has been, on my part, nor to mv 
knowledge on the part of any other person, concealed or suppressed, whereby 
the Lnited States may be defrauded of any part of the duty lawfully due on 
the said goods, wares, and merchandise; that the said invoice and the declara¬ 
tion therein are in all respects true, and were made by the person by whom the 
same purports to have iieen made, and that if, at any time hereafter, I discover 
any error in the said invoice, or in the account now rendered of the said goods 
wares, and merchandise, or receive any other invoice of the same, I will im¬ 
mediately make the same known to the collector of this district. And I do 
furtber solemnly and truly swear (or affirm) that, to the best of my knowled-^e 
and belief (insert the name and residence of the owner or owners), is (or are) 
tlie owner (or owners) ol the goods, wares, and merchandise mentioned in the 
annexed entry; that the invoice now produced by me exhibits the actual cost 
(if purchased) or fair market value (if otherwise obtained) at the time or times 
and place or places when or where procured (as the case may be), of the said 
goods, wares, and merchandise, including all cost for finishing said goods 
waies, and merchandise to their present condition, and no other or different 
same""^^’ such as has been actually allowed on the 


OATH OF OWNER IN OASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED. 


n ’ solemnly and truly swear (or affirm) that the entrv 

now delivered by me to the collector of-(contain''s a^usl a^rt^ne accoai;^ 

me, in the 


A ,— v/x-contains a lust and 1 

of the go ods^ jares, and merchandise imported by or consigned to 


is master 


produce contains a just and a^^ui^tlrottLlaid goods" 














TARIFF ACT OF 1883. 


49 


wares, and merchandise, including all cost of finishing said goods, wares, and 
merchandise to their present condition, and no other discount, drawback, or 
bounty but such as has been actually allowed on the same; that I do not know 
or believe in the existence of any invoice or bill of lading other than those 
now produced by me, and that they are in the state in which I actually re¬ 
ceived them. And I further solemnly and truly swear (or affirm) that I have 
not in the said entry or invoice concealed or suppressed 3,nything whereby the 
United States may be defrauded of any part of the duty lawfully due on the 
said goods, wares, and merchandise ; that the said invoice and the declaration 
thereon are in all respects true, and were made by the person by whom the 
same purports to have been made, and that if at any time hereafter I discover 
any error in the said invoice or in the account now produced of the said goods, 
wares, and merchandise, or receive any otiier invoice of the same, I will im¬ 
mediately make the same known to the collector of this district. 


OATH OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT 

BEEN ACTUALLY PURCHASED. 

852. I,-, do solemnly and truly swear (or affirm) that the entry 

now delivered by me to the collector of-contains a just and true account 

of goods, wares, and merchandise imported by or consigne(l to me in the-, 

whereof-is master, from-; that the said goods, wares, and 

merchandise were not actually bought b}^ me, or by my agent, in tiie ordinary 
mode of bargain and sale, but that, nevertheless, the invoice which I now pro¬ 
duce contains a just and faithful valuation of the same, at their fair market 
value, at the time or times and place or places when and where procured for 
my account (or for account of myself or partners); that the said invoice con¬ 
tains also a just and faithful account of all the cost for finishing said goods, 
wares, and merchandise to their present condition, and no otherdiscount, draw¬ 
back or bounty but such as has been actually allowed on the said goods, wares, 
and merchandise; that the said invoice and the declaration thereon are in all 
respects true, and were made by the person by whom the same purports to 
have been made ; that I do not know nor believe in the existence of any invoice 
or bill of lading other than those now^ produced by me, and that they are in the 
state in which I actually received them. And I do further solemnly and truly 
swear (or affirm) that I have not in the said entry or invoice concealed or sup¬ 
pressed anything whereby the United States may be defrauded of any part of 
the duty lawfully due on the said goods, wares, and merchandise, and that if 
at any time hereafter I discover an}" error in the said invoice, or in the account 
now produced of the said goods, wares, and merchandise, or receive any other 
invoice of the same, I will immediately make the same known to the collector 
of this district. 

‘ 853. Sec. 9. If upon the appraisal of imported goods, wares, and merchan¬ 

dise, it shall appear that the true and actual market value and wholesale price 
thereof, as provided by law, cannot he ascertained to the satisfaction of the 
appraiser, whether because such goods, wares, and merchandise be consigned 
for sale by the manufacturer abroad to his agent in the United States, or for 
any other reason, it shall then he lawful to appraise the same by ascertaining 
the cost or value of the materials composing such merchandise, at the time and 
place of manufacture, together with the expense of manufacturing, preparing, 
and putting up such merchandise for shipment, and in no case shall the value 
of such goods, w"ares, and merchandise be appraised at less than the total cost or 
value thus ascertained. 

854. Sec. 10. That all imported goods, wares, and merchandise which may 
be in the public stores or bonded warehouses on the day and year when this act 
shall go into effect, except as otherwise provided in this act, shall be subjected 
to no other duty upon the entry thereof for consumption than if the same were 

4 









60 


DIGEST OF STATUTES. 


imported respectively after that day ; and all goods, wares, and merchandise 
remaining in bonded warehouses on the day and year this act sliall take effect, 
and upon which the duties shall have been paid, shall be entitled to a refund of 
the difference^ between the amount of duties paid and the amount of duties said 
goods, wares, and merchandise would be subject to if the same were imported 
respectively after that date. 

855. Sec. 11. Nothing in this act shall in an}^ way change or impair the force 
or effect of any treaty between the United States and any other government, 
or any laws passed in pursuance of or for the execution of any such treaty, so 
long as such treaty shall remain in force in respect of the subjects embraced in 
this act; but whenever any such treaty, so far as the same respects said sub¬ 
jects, shall expire or be otherwise terminated, the provisions of this act shall 
be in force in all respects in the same manner and to the same extent as if no 
such treaty had existed at the time of the passage hereof. (1806.) 

856. Sec. 12. That in respect of all articles mentioned in Schedule E of sec¬ 
tion six of this act, (235 to 244.) this act shall take effect on and after the first 
day of June, anno Domini eighteen hundred and eighty-three. 

857. Sec. 13. That the repeal of existing laws or modifications thereof em¬ 
braced in this act shall not affect any act done, or any right accruing or accrued, 
or any suit or proceeding had or commenced in any civil cause, before the said 
repeal or modifications ; but all rights and liabilities under said laws shall con¬ 
tinue and may be enforced in the same manner as if said repeal or modifications 
had not been made; nor shall said repeal or modifications in any manner affect 
the right to any office, or change the term or tenure thereof. 

858. Any offences committed, and all penalties or forfeitures or liabilities 
incurred under any statute embraced in or changed, modified, or repealed by 
this act may be prosecuted and punished in the same manner and with the 
same effect as if this act had not been passed. 

859. All acts of limitation, whether applicable to civil causes and proceed¬ 
ings or to the prosecution of offences or for the recovery of penalties or forfei¬ 
tures embraced in or modified, changed or repealed by this act, shall not be 
affected thereby; 

860. And all suits, proceedings, or prosecutions, whether civil or criminal, 
for causes arising or acts done or committed prior to the passage of this act, 
may be commenced and prosecuted within the same time and with the same 
effect as if this act had not been passed. 


Internal Revenue Section. 

861. Sec. 4. That on and after May first, eighteen hundred and eighty-three, 
the internal taxes on snuff, smoking, and manufactured tobacco, shall be eight 
cents per pound ; and on cigars which shall be manufactured and sold or re¬ 
moved for consumption or sale on and after the first day of May, eighteen 
hundred and eighty-three, there shall be assessed and collected the folfowing 
taxes, to be paid by the manufacturer thereof: 

862. On cigars of all descriptions, made of tobacco or any substitute therefor, 
three dollars per thousand ; 

863. On cigarettes weighing not more than three pounds per thousand, fifty 
cents per thousand; 

864. On cigarettes weighing more than three pounds per thousand, three dol¬ 
lars per thousand: 

865. Provided^ That on all original and unbroken factory packages of smoking 
and rnanufactured tobacco and snuff, cigars, cheroots, and cigarettes held by 
manufacture!s or dealers at the time such reduction shall go into effect, upon 
which the tax has been paid, there shall be allowed a drawback or rebate of the 
full amount of the reduction, but the same shall not apply in any case where 
the claim has not been presented within sixty days following the date of the 
reduction; and such rebate to manufacturers may be paid in stamps at the 


TARIFF ACT OF 1883. 61 

reduced rate; and no claim shall be allowed or drawback paid for a less amount 
than ten dollars. 

866. It shall the duty of the Commissioner of Internal Revenue, with the 
approval of the Secretary of the Treasury, to adopt such rules and regulations 
and to prescribe and furnish such blanks and forms as may be necessary to carry 
this section into effect. j j 


U. S. REVISED STATUTES. 


f U. S. Statutes in force December i, 1873^ as revised^ consolidated^ and approved 
June 22y 187and re-constructed in 1878J) 


TITLE L 

GENERAL PROVISIONS. 

CHAPTER ONE. 

867. Sec. 1. In determining the meaning of the Revised Statutes, or of 
any act or resolution of Congress passed subsequent to February twenty- 
fifth, eighteen hundred and seventy-one, words importing the singular num¬ 
ber may extend and be applied to several persons or thing^; words importing 
the plural number may include the singular; words importing the masculine 
gender may be applied to females; the words “ insane person ” and ‘‘ lunatic ” 
shall include every idiot, non compos, lunatic, and insane person; the word 
“ person ” may extend and be applied to partnerships and corporations, and 
the reference to any officer shall include any person authorized by law to 
perform the duties of such office, unless the context shows that such words 
were intended to be used in a more limited sense; and a requirement of an 
“oath’’shall be deemed complied with by making affirmation in judicial 
form. 

868. Sec. 2. The word “ county ” includes a parish, or any other equivalent 
subdivision of a State or Territory of the United States. 

869. Sec. 3. The word “ vessel ” includes every description of water-craft 
or other artificial contrivance used, or capable of being used, as a means of 
transportation on water. 

870. Sec. 4. The word “ vehicle ” includes every description of carriage or 
other artificial contrivance used, or capable of being used, as a means of 
transportation on land. 

871. Sec. 5. The word “ company ” or “ association,” when used in refer¬ 
ence to a corporation, shall be deemed to embrace the words “ successors and 
assigns of such company or association,” in like manner as if these last- 
named words, or words of similar import, were expressed. 

^ 872. Sec. 6. In all cases where a seal is necessary by law to any commis- 
T n’ instrument provided for by the laws of Congress, it 

shall be lawful to affix the proper seal by making an impression therewith 
directly on the paper to which such seal is necessary; which shall be as valid 
as It made on wax or other adhesive substance. 


at'l^ge numbered as in the Eevised Statutes and subsequent volumes of the Statutes 

(52) 






REVISED STATUTES, TITLE XXXIV. 


53 


CHAPTER TWO. 

FORM OF STATUTES AND EFFECT OF REPEALS. 

such fofmpr i.® repealed, which repealed a former Act, 

provided ^ ^ thereby be revived, unless it shall be expressly so 

874 Sec. 13. The repeal of any statute shall not have the effect to release 

unkss^rteTlfun: f“^er such statute 

treated^T^f sWI shall so expressly provide, and such statute shall be 

treated as still remaining in force for the purpose of sustaining any proper 

llSty?’" enforcement of such penalty, forferture,^or 


TITLE XXXIV. 

COLLECTION OF DUTIES UPON IMPORTS. 

CHAPTER ONE. 


COLLECTION-DISTRICTS, PORTS, AND OFFICERS. 

875. Sec. 2580. The Secretary of the Treasury shall appoint inspectors of 
the customs to reside at San Antonio, Eagle Pass, the Presidio del Norte, and 
pan Elizario, or at such other points as he may designate, not exceeding four 
in number upon the routes by which goods entered and bonded and withdrawn 
trom warehouse may, in pursuance of law, be exported to Mexico; and such 
inspectors shall make a report semi-annually to the Secretary of the Treasury 
01 all the trade that passes under inspection, stating the number of packages 
description of goods, their yalue, and the names of the exporters.* ’ 

876 Sec. 2581. All merchandise transported in bond to the port of Browns- 

yillefrom any other port in the United States, by Brazos Harbor, may on 
arriyal in that harbor, be trans-shipped under such regulations, not inconsist¬ 
ent with law, as the Secretary of the Treasury may prescribe, in other yessels 
for transportation by the Rio Grande to Brownsyille; and all merchandise 
imported into the district by Brazos Harbor, from any foreign country may 
in like manner be trans-shipped to Brownsyille as proyided for goods wares 
and merchandise trans-shipped in bond.f ’ ’ 

8765. Sec. 2609. Whenever an appraisement of imported merchandise is to 

be made at any port for which no appraiser is provided by law, the collector 
of the district shall appoint two respectable resident merchants, who shall be 
the appraisers of such merchandise. 

877. Sec. 2610. Every merchant who, after being chosen by the collector as 
provided in the preceding section, and after due notice of such choice has been 
given to him in writing, declines or neglects to assist at such appraisement, 
shall be liable to a penalty not exceeding fifty dollars, and to the costs of prose¬ 
cution therefor. J 

878. Sec. 2611. Special examiners of drugs, medicines, chemicals, and so> 
forth, shall, before entering upon their duties, take and subscribe an oath faith¬ 
fully and diligently to perform such duties, and to use their best endeavors - 


* Act of August 30, 1852, ch. 96, ^ 3. 
t Act of June 16, 1860, ch. 134, ^ 4. 12 Stat., 39. 
t Act of March 1,1823, ch. 21, g 19. 3 Stat., 736. 





54 


DIGEST OF STATUTES. 


to prevent and detect frauds upon the revenue of the United States ; which 
oath shall be administered by the collector of the port or district where the 
examiner making it is employed. 

879. Sec. 2612. The Secretary of the Treasury shall give to the collectors 
of districts for which an examiner of drugs, medicines, and chemicals is not 
provided by law, such instructions as he may deem necessary to prevent the 
importation of adulterated and spurious drugs and medicines. 


CHAPTER FOUR. 

ENTRY OF MERCHANDISE. 

880. Sec. 2766. The word “ merchandise,” as used in this Title, may include 
goods, wares, and chattels of every description capable of being imported. 

881. Sec. 2767. The word “ port,” as used in this Title, may include any 
place from which merchandise can be shipped for importation, or at which 
merchandise can be imported. 

882. Sec. 2768. The word “ master,” as used in this Title, may include any 
person having the chief charge or command of the employment and navigation 
of a vessel. 

883. Sec. 2769. In cases where the forms of official documents, as prescribed 
by this Title, shall be substantially complied with and observed, according to 
the true intent thereof, no penalty or forfeiture shall be incurred by a deviation 
therefrom.* 

884. Sec. 2794. Every importer of distilled spirits or wines, or person to 
whom distilled spirits or wines are consigned, shall make a separate and ad¬ 
ditional entry thereof, specifying the name of the vessel, and her master, in 
which, and the place from which, such spirits or wines were imported, together 
with the quantity and quality thereof, and a particular detail of the casks or 
receptacles containing the same, with their marks and numbers ; such entry 
shall be subscribed by the person making the same, for himself, or in behalf 
of the person for whom such entry is made, and shall be certified by the col¬ 
lector, before whom it is made, as a true copy, and conformable to’ the general 
entry before directed, in respect to all distilled spirits and wines therein con¬ 
tained ; such entry thus certified shall be transmitted to the surveyor or 
officer acting as inspector of the revenue for the port where it is intended to 
commence the delivery of such spirits or wines.f 

885. Sec. 2795. In order to ascertain what articles ought to be exempt from 
duty as the sea-stores of a vessel, the master shall particularly specify the 
articles, in the report or manifest to be by him made, designating them as the 
sea-stores of such vessel; and in the oath to be taken by such master, on 
making such report, he shall declare that the articles so specified as sea-stores 
are truly such, and are not intended by way of merchandise or for sale; 
whereupon the articles shall be free from duty. 

886. Sec. 2796. Whenever it appears to the collector to whom a report and 
manifest of sea-stores are delivered, together with the naval officer, where 
there is one, or alone, where there is no naval officer, that the quantities of 
the articles, or any part thereof, reported as sea-stores, are excessive, the col¬ 
lector, jointly with the naval officer, or alone, as the case may be, may in his 
discretion estimate the amount of the duty on such excess; which shall be 


* Act of March 2, 1799, ch. 22, ? 111. 1 Stat., 704. 
t Act of March 2, 1799, ch. 22, § 37. 1 Stat., 658. 




REVISED STATUTES, TITLE XXXIV. 55 

forthwith paid by the master, to the collector, on pain of forfeiting the value 
of such excess. 

887. Sec. 2797. If any other or greater quantity of articles are found on 
board such vessel as sea-stores than are specified in an entry of sea-stores, or 
if any of the articles are landed without a permit first obtained from the col¬ 
lector, and naval officer if any, for that purpose, all such articles as are not 
included in the report or manifest by the master, and all which are landed 
without a permit, shall be forfeited, and may be seized ; and the master shall 
moreover be liable to a penalty of treble the value of the articles omitted 
or landed. 

888. Sec. 2798. The master of any vessel propelled by steam, arriving at 
any port in the United States, may retain all the coal such vessel may have on 
board at the time of her arrival, and may proceed with such coal to a foreign 
port, without being required to land the same in the United States, or to pay 
any duty thereon. 

889. Sec. 2799. In order to ascertain what articles ought to be exempted as 
the wearing apparel, and other personal baggage, and the tools or implements 
of a mechanical trade only, of persons who arrive in the United States, due 
entry thereof, as of other merchandise, but separate, and distinct from that 
of any other merchandise, imported from a foreign port, shall be made with the 
collector of the district in which the articles are intended to be landed by the 
owner thereof, or his agent, expressing the persons by whom or for whom such 
entry is made, and particularizing the several packages, and their contents, 
with their marks and numbers; and the person who shall make the entry 
shall take and subscribe an oath before the collector, declaring that the entry 
subscribed by him and to which the oath is annexed contains, to the best of 
his knowledge and belief, a just and true account of the contents of the seve¬ 
ral packages mentioned in the entry, specifying the name of the vessel, of 
her master, and of the port from which she has arrived; and that such 
packages contain no merchandise whatever other than wearing apparel, per¬ 
sonal baggage, or, as the case may be, tools of trade, specifying it; that they 
are all the property of a person named who has arrived, oris shortly expected 
to arrive in the United States, and are not directly or indirectly imported for 
any other, or intended for sale.* 

890. Sec. 2800. Whenever the person making entry of any articles as wear¬ 
ing apparel, personal baggage, tools, or implements, is not the owner of them, he 
shall give bond with one or more sureties, to the satisfaction of the collector, 
in a sum equal to the duties on like articles imported subject to duty, upon 
the condition that the owner of the articles shall, within one year, personally 
make an oath such as is prescribed in the preceding section.f 

891. Sec. 2801. On compliance with the two preceding sections, and not 
otherwise, a permit shall be granted for landing such articles. But whenever 
the collector and the naval officer, if any, think proper, they may direct the 
baggage of any person arriving within the United States to be examined by 
the surveyor of the port, or by an inspector of the customs, who shall make 
a return of the same; and if any articles are contained therein which in their 
opinion ought not to be exempted from duty, due entry of them shall be 
made and the duties thereon paid.f 

892. Sec. 2802. Whenever any article subject to duty is found in the bag¬ 
gage of any person arriving within the United States, which was not, at the 
time of making entry for such baggage, mentioned to the collector before 
whom such entry was made, by the person making entry, such article shall 
be forfeited, and the person in whose baggage it is found shall be liable to a 
penalty of treble the value of such article.f 


* Act of March 22, 1799, ch. 22, ^ 46. 1 Stat., 661. 
t Act of March 22, 1799, ch. 22, § 46. 1 Stat., 662. 




56 


DIGEST OF STATUTES. 


893. Sec. 2803. Any baggage or personal effects arriving in the United 
States, in transit to any foreign country, may be delivered by the parties 
having it in charge to the collector of the proper district, to be by him re¬ 
tained without the payment or exaction of any import duty, and to be 
delivered to such parties on their departure for their foreign destination, 
under such rules, regulations, and fees as the Secretary of the Treasury may 
prescribe. 

894. Sec. 2804. No cigars shall be imported unless the same are packed in 
boxes of not more than five hundred cigars in each box; and no entry of 
any imported cigars shall be allowed of less quantity than three thousand 
in a single package; and all cigars on importation shall be placed in public 
store or bonded warehouse, and shall not be removed therefrom until the 
same shall have been inspected and a stamp affixed to each box indicating 
such inspection, with the date thereof. And the Secretary of the Treasury 
is hereby authorized to provide the requisite stamps, and to make all neces¬ 
sary regulations for carrying the above provisions of law into effect. 

895. Sec. 2837. All invoices shall be made out in the weights or measures 
of the country or place from which the importation is made, and shall con¬ 
tain a true statement of the actual weights or measures of such merchandise, 
without any respect to the weights or measures of the United States. 

896. Sec. 2838. All invoices of merchandise subject to a duty ad valorem 
shall be made out in the currency of the place or country from whence the 
importation shall be made, and shall contain a true statement of the actual 
cost of such merchandise, in such foreign currency or currencies, without 
any respect to the value of the coins of the United States, or of foreign coins, by 
law made current within the United States, in such foreign place or country. 

897. Sec. 2839. If any merchandise, of which entry has been made in the 

office of a collector, is not invoiced according to the actual cost thereof at the 
place of exportation, with design to evade payment of duty, all such mer¬ 
chandise, or the value thereof, to be recovered of the person making entrv 
shall be forfeited.* b 

898. Sec. 2842. No merchandise subject to ad valorem duty imported into 
the United States, and belonging to a person residing in the United States, 
but at the time absent-from the place where the merchandise is intended to 
be entered, shall be admitted to an entry, unless the importer, consignee, or 
agent, shall previously give bond, the form of which shall be prescribed’by 
the Secretary of the Treasury, with sufficient sureties, to produce, within four 
months, to the collector of the port where the merchandise may be, the invoice 
of the same, duly certified, according to the circumstances of the case, by the 
oath of the owner, or one of the owners; which oath shall be administered 
by a collector, if there is any in the place where the owner mav be; or if 

public officer duly authorized to administer oaths.’ 

899. Sec. 2843. [No merchandise subject to ad valorem duty belonging to a 
person not residing at the time in the United States, and who shall have actually 
purchased the same, shall be admitted to entry, unless the invoice is verified 
by the oath of the owner, or one of the owners, certifying that the merchandise 
was actually purchased for his account, or for account of himself and part- 
ners in the purchase; that the invoice annexed thereto contains a true and 
faithful account of the actual cost thereof, and of all charges thereon, and 
that no discounts, bounties, or drawbacks, are contained inl;he invoice but 
such as have been actually allowed on the same. Such oath shall be admin- 
istered by a consul or commercial agent of the United States, or by some 
public officer duly authorized to administer oaths in the country where the 
merchandise wa s purchased; and the same shall be duly certified by the 

* Act of March 2,1799, ch. 22, § 66. 1 Stat., 677. 





REVISED STATUTES, TITLE XXXIV. 


57 


consul, commercial agent, or public officer; and when such oath is admin¬ 
istered by an officer other than a consul or commercial agent of the United 
States, such official certificate shall be authenticated by such a consul or 
commercial agent.] 

^ 900. Sec. 2844. If there is no consul or commercial agent of the United States 
in the country from which such merchandise was imported, the authentica¬ 
tion required by the preceding section shall be executed by a consul of a 
nation at the time in amity with the United States, if there is any such 
residing there; and if there is no such consul in the country the authentica¬ 
tion shall be made by two respectable merchants, if any there be, residing in 
the port from which the merchandise shall have been imported. 

901. Sec. 2845. [No merchandise subject to ad valorem duty belonging to 
a person not residing at the time in the United States, who has not acquired 
the same in the ordinary mode of bargain and sale, or belonging to the manu¬ 
facturer, in whole or in part, of the same, shall be admitted to entry, unless 
the invoice thereof is verified by the oath of the owner, or of one of the 
owners, administered and authenticated in the mode prescribed in the two 
preceding sections, and certifying that the invoice contains a true and faith¬ 
ful account of the merchandise, at its fair market-value, at the time and place 
when and where the same was procured or manufactured, as the case may 
be, and of all charges thereon; and that the invoice contains no discounts, 
bounties, or drawbacks, but such as have been actually allowed.] 

902. Sec. 2846. Whenever merchandise subject to ad valorem duty belongs 
to the estates of deceased persons or of persons insolvent who have assigned 
the same for the benefit of their creditors, the oaths to invoices may be admin¬ 
istered to the executor or administrator, or to the assignee, of such persons. 

903. Sec. 2847. Whenever merchandise subject to ad valorem duty is 
imported belonging to a person not residing in the United States, not accom¬ 
panied with an invoice verified and authenticated as required by the preced¬ 
ing sections, or whenever it is not practicable to make such oath, or when¬ 
ever there is an immaterial informality in the oath or authentication taken, 
or whenever the collector of the port at which the merchandise is has certified 
his opinion to.the Secretary of the Treasury that no fraud was intended in 
the invoice of the merchandise, the Secretary of the Treasury may admit the 
same to an entry. But he shall in no case admit any merchandise to an 
entry where there is just ground to suspect that a fraud on the revenue was 
intended. 

904. Sec. 2848. The consignee, importer, or agent shall, previous to an 
entry allowed under the preceding section, give bond, the form whereof shall 
be prescribed by the Secretary of the Treasury, with sufficient sureties, to 
produce the invoice, if the same be practicable, duly verified and authen¬ 
ticated, within eight months from the time of entry, if the merchandise was 
imported from any port on this side, and within eighteen months, if from 
any port beyond the Cape of Good Hope, or Cape Horn, or from the Cape of 
Good Hope. 

905. Sec. 2849. In all cases where merchandise subject to ad valorem duty 
belongs in part to a person residing in the United States, and in part to a 
person residing out of the United States, the oath of one of the owners resid¬ 
ing in the United States shall be sufficient to admit the same to an entry. In. 
all cases, however, where the merchandise was manufactured, in whole 
or in part, by any one of the owners, residing out of the United States, the 
same shall not be so admitted to an entry, unless the invoice has been verified 
and authenticated by such manufacturer in the manner prescribed in section 
twenty-eight hundred and forty-five. 

906. Sec. 2850. Whenever the invoice ofmerchandise belonging to a person 
not residing in the United States has not been duly verified and authenticated, 


68 


DIGEST OF STATUTES. 


and, upon application to the Secretary of the Treasury, the merchandise has 
been refused an entry, the same shall be deemed suspected. 

907. Sec. 2851. For every verification of an invoice and certificate before 
a consul or commercial agent, such consul or commercial agent shall be 
entitled to demand and receive from the person making the same, a fee of 
two dollars and fifty cents. But each shipper shall have the right to include 
all articles shipped by him in the same invoice. 

908. Sec. 285k When any merchandise is admitted to an entry upon in¬ 
voice, the collector of the port in which the same is entered shall certify the 
same under his official seal; and no other evidence of the value of such mer¬ 
chandise shall be admitted on the part of the owner thereof, in any court of 
the United States, except in corroboration of such entry.* 

909. Sec. 2853. [All invoices of merchandise imported from any foreign 
country shall be made in triplicate, and signed by the person owning or ship¬ 
ping such merchandise, if the same has actually been purchased, or by the 
manufacturer or owner thereof, if the same has been procured otherwise than 
by purchase, or by the duly authorized agent of such purchaser, manufac¬ 
turer, or owner.] (See amendment 1314.) 

910. Sec. 2854. [All such invoices shall, at or before the shipment of the 
merchandise, be produced to the consul, vice-consul, or commercial agent of 
the United States nearest the place of shipment, for the use of the United 
States, and shall have indorsed thereon, when so produced, a declaration 
signed by the purchaser, manufacturer, owner, or agent, setting forth that the 
invoice is in all respects true; that it contains, if the merchandise mentioned 
therein is subject to ad valorem duty, and was obtained by purchase, a true 
and full statement of the time when and the place where the same was pur¬ 
chased, and the actual cost thereof, and of all charges thereon ; and that no 
discounts, bounties, or drawbacks are contained in the invoice but such as 
have actually been allowed thereon; and wffien obtained in any other manner 
than by purchase, the actual market-value thereof at the time and place when 
and where the same was procured or manufactured; and, if subject to specific 
duty, the actual quantity thereof; and that no different invoice of the mer¬ 
chandise, mentioned in the invoice so produced, has been or will be furnished 
to any one. If the merchandise was actually purchased, the declaration 
shall also contain a statement that the currency in which such invoice is 
made out is the currency which was actually paid for the merchandise by 
the purchaser.] 

^ 911. Sec. 2855. The person so producing such invoice shall at the same 
time declare to such consul, vice-consul, or commercial agent the port in the 
United States at which it is intended to make entry of merchandise; where¬ 
upon the consul, vice-consul, or commercial agent shall indorse upon each 
of the triplicates a certificate, under his hand and official seal, stating that 
the invoice has been produced to him, with the date of such production and 
the name of the person by whom the same was produced, and the port in the 
United States at which it shall be the declared intention to make entry of the 
merchandise therein mentioned. The consul, vice-consul, or commercial 
agent shall then deliver to the person producing the same, one hi the tripli¬ 
cates to be used in making entry of the merchandise; shall file another in 
.his office, to be there carefully preserved; and shall, as soon as practicable 
transmit the remaining one to the collector of the port of the United States 
at which it shall be declared to be the intention to make entry of the mer¬ 
chandise. (See Amendment 1314.) 

912. Sec. 2856. [In case of merchandise imported from a foreign country 
adjacent to the United States, the declaration in the two preceding sections 


* Act of March 1, 1823, ch. 21, § 23. 3 Stat., 737. 





REVISED STATUTES, TITLE XXXIV. 


59 


required, may be made to, and the certificate indorsed by, the consul, vice- 
consul, or commercial agent at or nearest to the port of clearance for the 
United States.*] 

913. Sec. 2857. Whenever, from a change of the destination of any mer¬ 
chandise, after the production of the invoice thereof to the consul, vice-consul, 
or commercial agent, or from other cause, the triplicate transmitted to the 
collector of the port to which such merchandise was originally destined, is 
not received at the port where the same actually arrives,.and where it is de¬ 
sired to make entry thereof, the merchandise may be admitted to an entry 
on the execution by the owner, consignee, or agent, of a bond, with sufficient 
security, in double the amount of duty apparently due, conditioned for the 
payment of the duty which shall be found to be actually due thereon. The 
collector of the port where such entry shall be made shall immediately notify 
the consul, vice-consul, or commercial agent to whom such invoice has been 
produced, to transmit to such collector a certified copy thereof; and such 
consul, vice-consul, or commercial agent shall transmit the same accordingly 
without delay; and the duty shall not be finally liquidated until such tripli¬ 
cate, or a certified copy thereof, shall have been received. Such liquidation, 
however, shall not be delayed longer than eighteen months from the time of 
making such entry. 

914. Sec. 2858. [Whenever, from accident or other cause, it has become im¬ 
practicable for the person desiring to make entry of any merchandise, to pro¬ 
duce, at the time of making such entr}^ any invoice thereof, as hereinbefore 
required, it shall be lawful for the Secretary of the Treasury to authorize the 
entry of such merchandise upon such terms and in accordance with such gen¬ 
eral or special regulations as he may prescribe. The Secretary of the Treasury 
is hereby invested with the like powers of remission in cases of forfeiture 
arising under the foregoing provisions as in other cases of forfeiture under the 
revenue laws.] 

915. Sec. 2859. The six preceding sections shall not apply to countries 
where there is no consul, vice-consul, or commercial agent of the United 
States. And whenever the value of the imported merchandise does not ex¬ 
ceed one hundred dollars, the collector may admit it to entry without the 
production of the triplicate invoice, and without submitting the question to 
the Secretary of the Treasury, if he is satisfied that the neglect to produce 
such invoice was unintentional and that the importation was made in good 
faith, and without any purpose of defrauding or evading the revenue laws. 

916. Sec. 2860. [Except as allowed in the four preceding sections, no mer¬ 
chandise imported from any foreign place or country shall be admitted to an 
entry unless the invoice presented in all respects conforms to the requirements 
of sections twenty-eight hundred and fifty-lin’ee, twenty-eight hundred and 
fifty-four, and twenty-eight hundred and fifty-five, and has thereon the certifi¬ 
cate of the consul, vice-consul, or commercial agent in thos,e sections specified, 
nor unless the invoice is verified at the time of making such entry by the 
oath of the owner or consignee, or of the authorized agent of the owner or 
consignee, certifying that the invoice and the declaration thereon are in all 
respects true, and were made by the person by whom the same purports to 
have been made, nor, unless the triplicate transmitted by the consul, vice- 
consul, or commercial agent to the collector has been received by him.] 

917. Sec. 2861. No consular officer of the United States shall grant a cer¬ 
tificate for merchandise shipped from countries adjacent to the United States, 
which have passed a consulate after purchase for shipment. 

918. Sec. 2862. All consular officers are hereby authorized to require, be¬ 
fore certifying any invoice under the provisions of the preceding sections, 


* Act of July 27, 1868, ch. 254. 15 Stat., 226. 




60 


DIGEST OF STATUTES. 


satisfectory evidence, either by the oath of the person presenting such invoices 
or otherwise, that such invoices are correct and true. In the exercise of the 
discretion hereby given, the consular officers shall be governed by such gen¬ 
eral or special regulations or instructions as may from time to time be estab¬ 
lished or given by the Secretary of State.* 

919. Sec. 2863. All consuls and commercial agents of the United States 
naving any knowledge or belief of any case or practice of any person who 
obtains verification Qf any invoice whereby the revenue of the United States 
IS or may be defrauded, shall report the facts to the collector of the port 
Qorf a ^ may be defrauded, or to the Secretary of the Treasury. 

JiU. Sec. 2864. If any owner, consignee, or agent of any merchandise shall 
. juake, or attempt to make, an entry thereof by means of any false 

invoice, or false certificate of a consul, vice consul, or commercial agent, or of 
any invoice which does not contain a true statement of all the particulars 
hereinbefore required or by means of any other false or fraudulent document 
or paper, or of any other false or fraudulent practice or appliance whatsoever 
such merchandise or the value thereof shall be forfeited. 

^ knowingly and wilfully, with intent to 

United States, smuggle, or clandestinely introduce, 
into the United States, any goods, wares, or merchandise, subject to duty bv 
should have been invoiced, without paying or accounting for 
the duty, or shall make out or pass, or attempt to pass, through the cu5;om 

invoice, every such person, his, her, or 
their aiders and abettors, shall be deemed guilty of a misdemeanor, and on 
conviction thereof shall be fined in any sum not exceeding five thousand dol- 
Jars, or imprisoned for any term of time not exceeding two years, or both 
at the discretion of the court. ^ ^ 


CHAPTER FIVE. 


UNLADING. 

922. Sec. 2885. The officers of inspection of any port where distilled sm'rifc 
or wines shall be landed, shall, upoiT the landing^EerLT^d as soon Tihe 
casks, vessels, and cases containing the same shall be inspected gauged or 
measured, brand or otherwise mark in durable characters, the several casks 
vessels and cases containing the same, and the marks shall express re nuS 
of casks, vessels, or cases, whether of spirits or wines, marked by each officer 
year, in progressive numbers for each of^he articles* 
also the port of importation, the name of the vessel, and the surname of the 
master; also each kind of spirits or wines, for which different rates of dntv 
are or shall be imposed, the number of gallons in each cTror case aL ?he 
pte of proof if spirits; also the name of the surveyor or chief oCer of 
nspection for the port, and the date of importation; of all which pSlars 

ptied of Its contents, and prior to the delivery thereof to the purchaser, or 

* Act of March 3, 1865, ch. 111. 13 Stat., 532. 
t As ameuded by Act of February 27,1877. (19 Stat., p. 247.) 







REVISED STATUTES, TITLE XXXIV, 


any removal thereof the marks and numbers, which shall have been set 
thereon by or under the direction of any officer of inspection, shall be defaced 
and obliterated in the presence of some officer of inspection or of the cus¬ 
toms, who shall, on due notice being given, attend for that purpose, at which 
toe the certificate which ought to accompany such chest, vessel, or case, 
shall also be returned and cancelled. Every person who shall obliterate, coun- 
terteit, alter, or delace any mark or number placed by an officer of inspection 
upon any cask, vessel, or case, containing distilled spirits or wines, or any 
certificate thereof; or who shall sell or in any way alienate or remove any 
cask, vessel, or case, which has been emptied of its contents, before the marks 
thereon pursuant to the provisions of the preceding section, 
shall have been defaced or obliterated, in presence of an officer of inspection ; 
or who shall neglect or refuse to deliver the certificate issued to accompany 
the cask, chest, vessel, or case, of which the marks and numbers shall have 
been defaced^ or obliterated in manner aforesaid, on being thereto required by 
an officer of inspection or of the customs, shall for every such ofience be liable 
to a penalty of one hundred dollars, with costs of suit. 

924. Sec. 2895. Whenever any Spanish vessel shall arrive in distress, in any 
port of the United States, having been damaged on the coasts or within the 
limits of the United States, and her cargo shall have been unladen, in con¬ 
formity with the provisions of the four preceding sections, the cargo, or any 
part thereof, may, if the vessel should be condemned as not seaworthy, or be 
deemed incapable of performing her original voyage, afterward be reladen 
on board any other vessel under the inspection of the officer who superin¬ 
tended the landing thereof, or other proper person. No duties, charges, or 
fees whatever, shall be paid on such part of the cargo as may be reladen and 
carried away, either in the vessel in which it was originally imported, or in 
any other.* 


925. Sec. 2898. In estimating the allowance for tare on all chests, boxes, 
cases, casks, bags, or other envelope or covering of all articles imported liable 
to pay any duty, where the original invoice is produced at the time of making 
entry thereof, and the tare shall be specified therein, the collector, if he sees 
fit, or the collector and naval officer, if any, if they see fit, may, with the con¬ 
sent of the consignees, estimate the tare according to such invoice; but in all 
other cases the real tare shall be allowed, and may be ascertained under such 
regulations as the Secretary of the Treasury may from time to time prescribe; 
but in no case shall there be any allowance for draught.f 


CHAPTER SIX. 

APPRAISAL. 

926. Sec. 2899. No merchandise liable to be inspected or appraised shall 
be delivered from the custody of the officers of the customs, until the same 
has been inspected or appraised, or until the packages sent to be inspected 
or appraised shall be found correctly and fairly invoiced and put up, and so 
reported to the collector. The collector may, however, at the request of the 
owner, importer, consignee, or agent, take bonds, with approved security, in 


* Act of February 14, 1805, ch. 15. 2 Sfcat., 214. 

f The word here given as “draught,” was “ draft” in the Act of July 14, 1862, and in the Act 
of March 12, 1799. In Marriott v. Brune (9th How., 633), it was held that this word should be 
“draff.” meaning dust and dirt, and not what is generally meant by “draught” or “draft.” (1 
Brightly, 358.) 




62 


DIGEST OF STATUTES. 


double the estimated value of such merchandise, conditioned that it shall be 
delivered to the order of the collector, at any time within ten days after the 
package sent to the public stores has been appraised and reported to the col¬ 
lector. If in the meantime any package shall be opened, without the consent 
of the collector or surveyor given in writing, and then in the presence of one 
of the inspectors of the customs, or if the package is not delivered to the 
order of the collector, according to the condition of the bond, the bond shall, 
in either case, be forfeited.* 

927. Sec. 2900. [The owner, consignee, or agent of any merchandise which 
has been actually purchased, or procured otherwise than by purchase, at the 
time, and not afterward, when he shall produce his original invoice to the col¬ 
lector and make and verify his written entry of his merchandise, may make 
such addition in the entry to the cost or value given in the invoice as in his 
opinion may raise the same to the actual market-value or wholesale price of 
such merchandise at the period of exportation to the United States in the 
principal markets of the country from which the same has been imported; and 
the collector within whose district the same may be imported or entered may 
cause such actual market-value or wholesale price to be appraised; and if such 
appraised value shall exceed by ten per centum or more the value so declared 
in the entry, then, in addition to the duties imposed by law on the same, there 
shall be collected a duty of twenty per centum ad valorem on such appraised 
value. The duty shall not, however, be assessed upon an amount less than the 
invoice or entered value.] 

928. Sec. 2901. The collector shall designate on the invoice at least one 
package of every invoice, and one package at least of every ten packages of 
merchandise, and a greater number should he or either of the appraisers deem 
it necessary, imported into such port, to be opened, examined, and appraised, 
and shall order the package so designated to the public stores for examination ; 
and if any package be found by the appraisers to contain any article not speci¬ 
fied in the invoice, and they or a majority of them shall be of opinion that such 
article was omitted in the invoice with fraudulent intent on the part of the 
shipper, owner, or agent, the contents of the entire package in which the article 
may be, shall be liable to seizure and forfeiture on conviction thereof before 
any court of competent jurisdiction; but if the appraisers shall be of opinion 
that no such fraudulent intent existed, then the value of such article shall be 
added to the entry, and the duties thereon paid accordingly, and the same 
shall be delivered to the importer, agent, or consignee. Such forfeiture may, 
however, be remitted by the Secretary of the Treasury on the production of 
evidence satisfactory to him that no fraud was intended. 

929. Sec. 2902. [It shall be the duty of the appraisers of the United States, 
and every of them, and every person who shall act as such appraiser, or of 
the collector and naval ofl&cer, as the case may be, by all reasonable ways and 
means in his or their power, to ascertain, estimate, and appraise the true and 
actual market-value and wholesale price, any invoice or affidavit thereto to 
the contrary notwithstanding, of the merchandise, at the time of exportation, 
and in the principal markets of the country whence the same has been im¬ 
ported into the United States, and the number of such yards, parcels, or quan¬ 
tities, and such actual market-value or wholesale price of every of them, as 
the case may require. All such merchandise, being manufactured of wool, 
or whereof wool shall be a component part, which shall be imported into the 
United States, in an unfinished condition, shall, in every such appraisal, be 
estirnated to have been at the time of exportation, and place whence the same 
was imported into the United States, of as great value as if the same had 
been entirely finished.f] 

* Act of May 28,1830, ch. 147, ? 4. 4 Stat., 410. 

t Act of August 30, 1842, ch. 270, § 16. 5 Stat., 563. 




REVISED STATUTES, TITLE XXXIV. 63 

930. Sec. 2903. The President may cause to be established fit and proper 

regulations for estimating the duties on merchandise imported into the 
United States, in respect to which the original cost shall be exhibited in a 
depreciated currency, issued and circulated under authority of any foreign 
government.* & 

931. Sec. 2904. When the duty upon any imports shall be subject to be 
levied upon the true market-value of such imports in the principal markets 
of the country from whence the importation has been made, or at the port 
ot exportation, the duty shall be estimated and collected upon the value on 

actual shipnient, whenever a bill of lading shall be presented 
showing the date of shipment, and which shall be certified by a certificate 
of the United States consul, commercial agent, or other legally authorized 
deputy. 

932. Sec. 2905. [In all cases where merchandise, subject to ad valorem 
duty, or on which the duties are to be levied upon the value of the square 
yard, and in all cases where any specific quantity or parcel of such merchan¬ 
dise has been imported into the United States from a country in which the 
same has not been manufactured or produced, the foreign value shall be 
appraised and estimated according to the current market-value or wholesale 
price of similar articles at the principal markets of the country of produc¬ 
tion or manufacture at the period of the exportation of such merchandise to 
the United States.f] 

933. Sec. 2906. When an ad valorem rate of duty is imposed on any im¬ 
ported merchandise, or when the duty imposed shall be regulated by, or 
directed to be estimated or based upon, the value of the square yard, or of 
any specified quantity or parcel of such merchandise, the collector within 
whose district the same shall be imported or entered shall cause the actual 
market-value, or wholesale price thereof, at the period of the exportation to 
the United States, in the principal markets of the country from which the 
same has been imported, to be appraised, and such appraised value shall be 
considered the value upon which duty shall be assessed. 

934. Sec. 2907. [In determining the dutiable value of merchandise, there 
shall be added to the cost, or'to the actual wholesale price of general market- 
value at the time of exportation in the principal markets of the country from 
whence the same has been imported into the United States, the cost of trans¬ 
portation, shipment, and trans-shipment, with all the expenses included, from 
the place of growth, production, or manufacture, whether by land or water, to 
the vessel in which shipment is made to the United States; the value of the 
sack, box, or covering of any kind in which such merchandise is contained; 
commission at the usual rates, but in no case less than two and a half per 
centum; and brokerage, export duty, and all other actual dr usual charges 
for putting up, preparing, and packing for transportation or shipment. All 
charges of a general character incurred in the purchase of a general invoice 
shall be distributed pro rata among all parts of such invoice; and every part 
thereof charged with duties based on value shall be advanced according to 
its proportion, and all wines or other articles paying specific duty by grades 
shall be graded and pay duty according to the actual value so determined.] 

935. Sec. 2908. [All additions made to the entered value of merchandise 
for charges shall be regarded as part of the actual value of such merchandise, 
and if such addition shall exceed by ten per centum the value declared in 
the entry, in addition to the duties imposed by law, there shall be collected 
a duty of twenty per centum on such value. But nothing contained in this 
and the preceding section shall apply to long combing or carpet wools costing 


* Act of March 2, 1799, ch. 22, ? 61, Proviso. 1 Stat., 673. 
t Act of August 30, 1842, ch. 270, § 16. 5 Stat. 563. 






64 


DIGEST OE STATUTES. 


twelve cents or less per pound, unless the charges so added shall carry the 
cost above twelve cents per pound, in which case one cent per pound duty 
shall be added: Provided, That this and the preceding section shall not be 
construed as impairing the provisions relating to duties on the several classes 
of imported wools, contained in Section 2504 under Schedule L. 1 

936. Sec. 2910. When merchandise of the same material or description, hut 
of different values, is invoiced at an average price, and not otherwise pro¬ 
vided for, the duty shall be assessed upon the whole invoice at the rate to 
which the highest valued goods in such invoice are subject. 

937. Sec. 2911. Whenever articles composed wholly, or in part, of wool or 
cotton, of similar kind, but different quality, are found, in the same pack¬ 
age, charged at an average price, it shall be the duty of the appraisers to 
adopt the value of the best article contained in such package, and so charged, 
as the average value of the whole.* 

938. Sec. 2912. When wool of different qualities is imported in the same 
bale, bag, or package, it shall be appraised by the appraiser, to determine the 
rate of duty to which it shall be subjected, at the average aggregate value of 
the contents of the bale, bag, or package; and when bales of different quali¬ 
ties are embraced in the same invoice at the same prices whereby the average 
price shall be reduced more than ten per centum below the value of the bale 
of the best quality, the value of the whole shall be appraised according to 
the value of the bale of the best quality; and no bale, bag, or package shall 
be liable to a less rate of duty in consequence of being invoiced with wool of 
lower value. 

939. Sec. 2913. In the appraisement of kid and all other gloves imported into 
the United States there shall be no discrimination in determining by apprais- 
ment the foreign market-value of such goods, whether protected by trade-mark 
or not; and in no case shall gloves so protected by trade-mark be appraised 
at a less foreign market-value than the like goods not so protected; and no 
sale or pretended sale of such goods shall be held to fix the value of the 
same. 

940. Sec. 2914. The standard by which the color and grades of sugar are 
to be regulated, shall be selected and furnished to the collectors of such ports 
of entry as may be necessary by the Secretary of the Treasury, from time to 
time, and in such manner as he may deem expedient. 

941. Sec. 2915. The Secretary of the Treasury shall, by regulation, prescribe 
and require that samples from paekages of sugar shall be taken by the proper 
officers, in such manner as to ascertain the true quality of such sugar ; and 
the weights of sugar imported in casks or boxes shall be marked distinctly 
by the custom-house weigher, by scoring the figures indelibly on each pack¬ 
age. 

942. Sec. 2916. For the purpose of carrying into effect the classification of 
wool and hair of animals, prescribed by Schedule L, Title “ Duties upon Im¬ 
ports,” a sufficient number of distinctive samples of the various kinds of 
wool or hair embraced in each of the three classes named, selected and pre¬ 
pared under the direction of the Secretary of the Treasury, and duly verified 
by him, the standard samples of which shall be retained in the Treasury 
Department, shall be deposited in the custom-houses and elsewhere, as he 
may direct; which samples shall be used by the proper officers of the customs, 
to determine the class to which any imported wool or hair belongs. 

943. Sec. 2917. The standard for vinegar shall be taken to be that strength 
which requires thirty-five grains of bicarbonate of potash to neutralize one 
ounce troy of vinegar ; and all import duties that may be imposed by law 


Act of July 14, 1832, ch. 227, § 13. 4 Stat., 593. 





REVISED STATUTES, TITLE XXXIV. 65 

on vinegar imported from foreign countries shall he collected according to 
this standard. ^ 

Sec. 2918. The Secretary of the Treasury may, under the direction 
01 the 1 resident, adopt such hydrometer as he may deem best calculated to 
promote the public interest for the purpose of ascertaining the proof of 
liquors; and, after such adoption, the duties imposed by law upon distilled 
spirits shall be collected according to the proof ascertained by any hydro¬ 
meter so adopted.* 

945. ^ Sec. 2919. For the purpose of estimating the duties on importations 
ot grain, the number of bushels shall be ascertained by weight, instead of by 
measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six 
pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty 
pounds of peas, and forty-two pounds of buckwheat, ayoirdupois weight, 
shall respectively be estimated as a bushel. 

946. Sec. 2920. In all cases in which the inyoice or entry does not contain 
the weight, or quantity, or measure of merchandise, now weighed, or meas¬ 
ured, or gauged, the same shall be weighed, gauged, or measured at the 
expense of the owner, agent, or consignee. 

947. Sec. 2921. If, on the opening of any package, a deficiency of any 
article shall be found, on examination by the appraisers, the same shall be 
certified to the collector on the invoice, and an allowance for the same be 
made in estimating the duties. 

948. Sec. 2922. [The appraisers, or the collector and naval officer, as the 
case may be, may call before them and examine upon oath, any owner, im¬ 
porter, consignee, or other person, touching any matter or thing which they 
may deem material in ascertaining the true market-value or wholesale price 
of any merchandise imported, and require the production, on oath, to the 
collector or to any permanent appraiser, of any letters, accounts, or invoices, 
in his possession relating to the same. All testimony in writing, or deposi¬ 
tions, taken by virtue of this section, shall be filed in the collector’s office, 
and preserved for future use or reference, to be transmitted to the Secretary 
of the Treasury when he shall require the same.] 

949. Sec. 2923. [If any person so called shall neglect or refuse to attend, 
or shall decline to answer, or shall, if required, refuse to answer in writing any 
interrogatories, and subscribe his name to his deposition, or to produce such 
papers, when so required by an appraiser or collector and naval officer, he 
shall be liable to a penalty of one hundred dollars; and if such person be 
the owner, importer, or consignee, the appraisement which the appraisers, or 
collector and naval officer, where there are no legal appraisers, may make of 
the merchandise shall be final and conclusive.] 

950. Sec. 2924. [Any person who shall wilfully and corruptly swear falsely 
on an examination before any appraiser, or collector and naval officer, shall 
be deemed guilty of perjury; and if he is the owner, importer, or consignee, 
the merchandise shall be forfeited.] 

951. Sec. 2925. Whenever, in the opinion of the Secretary of the Treasury, 
it may be necessary in order to carry into full effect the laws for the collection, 
of the reyenue, hemay authorize the collector of any district into which mer¬ 
chandise, subject to duty, may be imported, to require the owner, importer,, 
or consignee of such merchandise, to giye bond, in a sum not exceeding the 
value of such merchandise, that he will produce or cause to be producedy, 
within a reasonable time, to be fixed by the Secretary, such proof as the Secre¬ 
tary may deem necessary, and as is in the power of the owner, importer, or- 
consignee, to obtain, to enable the collector to ascertain the class or description 
of manufacture, or rate of duty, to which such merchandise is justly liable.tf 


- Act of January 12, 1825, ch. 4. 4 Stat., 79. 
t Act of May 28.1830, ch. 147, § 8. 4 Stat., 411. 
5 




66 


DIGEST OF STATUTES. 


952. Sec. 2926. All merchandise, of which incomplete entry has been made, 
or an entry without the specification of particulars, either for want of the 
original invoice, or for any other cause, or which has received damage during 
the voyage, shall be conveyed to some warehouse or storehouse, to be desig¬ 
nated by the collector, in the parcels or packages containing the same, there 
to remain with due and reasonable care, at the expense and risk of the owner 
or consignee, under the care of some proper officer, until the particulars, cost, 
or value, as the case may require, shall have been ascertained either by the 
exhibition of the original invoice thereof, or by appraisement, at the option 
of the owner, importer, or consignee; and until the duties thereon shall have 
been paid, or secured to be paid, and a permit granted by the collector for 
the delivery thereof. 

953. Sec. 2927. [In respect to articles that have been damaged during the 
voyage, whether subject to a duty ad valorem, or chargeable with a specific 
duty, either by number, weight, or measure, the appraisers shall ascertain and 
certify to what rate or percentage the merchandise is damaged, and the rate 
of* percentage of damage, so ascertained and certified, shall be deducted 
from the original amount, subject to a duty ad valorem, or from the actual or 
original number, weight, or measure, on which specific duties would have 
been computed. No allowance, however, for the damage on any merchandise, 
that has been entered, and on which the duties have been paid or secured to 
be paid, and for which a permit has been granted to the owner or consignee 
thereof,,and which may on examining the same prove to be damaged, shall 
be made, unless proof to ascertain such damage shall be lodged in the custom¬ 
house of the port where such merchandise has been landed, within ten days 
after the landing of such merchandise.] 

954. Sec. 2928. Before any merchandise which may be taken from any 
wreck shall be admitted to an entry, the same shall be appraised; and the 
same proceedings shall be ordered and executed in ail cases where a reduction 
of duty shall be claimed on account of damage which any merchandise shall 
have sustained in the course of the voyage; and in all cases where the owner, 
importer, consignee, or agent shall be dissatisfied with such appraisement, he 
shall be entitled to the privileges of appeal as provided for in this title. 

955. Sec. 2929. [The principal appraisers shall revise and correct the report 
of the assistant appraisers as they may judge proper, and report to the col¬ 
lector their decision thereon. If the collector deems any appraisement of 
goods too low, he may order a reappraisement, either by the principal ap¬ 
praisers, or by three merchants designated by him for that purpose, who shall 
be citizens of the United States; and may cause the duties to be charged 
accordingly.f] 

956. ^ Sec. 2930. [If the importer, owner, agent, or consignee, of any mer¬ 
chandise shall be dissatisfied with the appraisement, and shall have complied 
with the foregoing requisitions, he may forthwith give notice to the collector, 
in writing, of such dissatisfaction; on the receipt of which the collector shall 
select one discreet and experienced merchant to be associated with one of the 
general appraisers wherever practicable, or two discreet and experienced mer¬ 
chants, citizens of the United States, familiar with the character and value of 
the goods in question, to examine and appraise the same, agreeablv to the 
foregoing provisions; and if they shall disagree, the collector shall decide 
between them; and the appraisement thus determined shall be firual, and 
deemed to be the true value, and the duties shall be levied thereon accord¬ 
ingly.] 

957. Sec. 2931. [On the entry of any vessel, or of any merchandise, the 


^ The word ‘ or” ia the original section of the Act of 1799 (Sec. 52), was erroneously changed 
to “o/” in the “ Eevised Statutes,” from which the above is copied. 

A-Act of May 28, 1830, ch. 147, § 2. 4 Stat., 409. 




REVISED STATUTES, TITLE XXXIV. 67 

dec^ion of the collector of customs at the port of importation and entry, as 
to the rate and amount of duties to be paid on the tonnage of such vessel or 
on such merchandise, and the dutiable costs and charges thereon, shall be 
final and conclusive against all persons interested therein, unless the owner, 
master, commander, or consignee of such vessel, in the case of duties levied 
on tonnage, or the owner, importer, consignee, or agent of the merchandise, in 
the case of duties levied on merchandise, or the costs and charges thereon, 
shall, within ten days after the ascertainment and liquidation of the duties 
by the proper officers of the customs, as well in cases of merchandise entered 
in bond as for consurnption, give notice in writing to the collector on each 
entry, if dissatisfied with his decision, setting forth therein, distinctly and 
specifically, the grounds of his objection thereto, and shall within thirty 
days after the date of such ascertainment and liquidation, appeal therefrom 
to the Secretary of the Treasury. The decision of the Secretary on such ap¬ 
peal shall be final and conclusive ; and such vessel, or merchandise, or. costs 
and charges, shall be liable to duty accordingly, unless suit shall be brought 
within ninety days after the decision of the Secretary of the Treasury on such 
appeal for any duties which shall have been paid before the date of such de¬ 
cision on such vessel, or on such, merchandise, or costs or charges, or within 
ninety days after the payment of duties paid after the decision of the Secre¬ 
tary. No suit shall be maintained in any court for the recovery of any duties 
alleged to have been erroneously or illegally exacted, until the decision of 
the Secretary of the Treasury shall have been first had on such appeaUunless 
the decision of the Secretary shall be delayed more than ninety days from 
the date of such appeal in case of an entry at any port east of the Rocky 
Mountains, or more than five months in case of an entry west of those moun¬ 
tains.] 

958. Sec. 2932. [The decision of the respective collectors of customs as to 
all fees, charges, and exactions of whatever character, other than those relating 
to the rate and amount of duties to be paid on the tonnage of any vessel, or 
on merchandise and the dutiable costs and charges thereon, claimed by them, 
or by any of the officers under them, in the performance of their official 
duty, shall be final and conclusive against all persons interested in such fees, 
charges, or exactions, unless the like notice that an appeal will be taken from 
such decision to the Secretary of the Treasury shall be given within ten days 
from the making of such decision, and unless such appeal shall actually be 
taken wdthin thirty days from the making of such decision; and the deci¬ 
sion of the Secretary of the Treasury shall be final and conclusive upon the 
matter so appealed, unless suit shall be brought for the recovery of such fees, 
charges, or exactions, within the period as provided for in the preceding sec¬ 
tion in regard to duties. No suit shall be maintained in any court for the 
recovery of any such fees, costs, and charges, alleged to have been erroneously 
or illegally exacted, until the decision of the Secretary of the Treasury shall 
have been first had on such appeal, unless such decision of the Secretary 
shall be delayed more than ninety days from the date of such appeal in case 
of an entry at any port east of the Rocky Mountains, or more than five 
months in case of an entry west of those mountains.] 

959. Sec. 2933. All drugs, medicines, medicinal preparations, including 
medicinal essential oils and chemical preparations, used wholly or in part as 
medicine, imported from abroad, shall, before passing the custom-house, be 
examined and appraised, as well in reference to their quality, purity, and fit¬ 
ness for medical purposes, as to their value and identity specified in the 
invoice. 

960. Sec. 2934. All medicinal preparations, whether chemical or otherwise, 
usualiy imported with the name of the manufacturer, shall have the true 
name of the manufacturer and the place where they are prepared, permanently 


68 


DIGEST OF STATUTES. 


and legibly affixed to each parcel by stamp, label, or otherwise; and all medi¬ 
cinal preparations imported without such names so affixed shall be judged 
to be forfeited. 

961. Sec. 2935. If, on examination, any drugs, medicines, medicinal prepa¬ 
rations, whether chemical or otherwise, including medicinal essential oils, 
are found, in the opinion of the examiner, to be so far adulterated, or in any 
manner deteriorated, as to render them inferior in strength and purity to the 
standard established by the United States, Edinburgh, London, French, and 
German pharmacopoeias and dispensatories, and thereby improper, unsafe, 
or dangerous to be used for medicinal purposes, a return to that effect shall be 
made upon the invoice, and the artich s so noted shall not pass the custom¬ 
house, unless, on a re-examination of a strictly analytical character, called 
for by the owner or consignee, the return of the examiner shall be found 
erroneous, and it is declared as the result of such analysis, that the articles may 
properly, safely, and without danger, be used for medicinal purposes. 

962. Sec. 2936. The owner or consignee shall at all times, when dissatisfied 
with the examiner’s return, have the privilege of calling, at his own expense, 
for a re-examination; and the collector, upon receiving a deposit of such sum 
as he may deem sufficient to defray such expense, shall procure some compe¬ 
tent analytical chemist possessing the confidence of the medical profession, 
as well as of the colleges of medicine and pharmacy, if any such institutions 
exist in the State in which the collection-district is situated, to make a careful 
analysis of the articles included in the return, and a report upon the same 
under oath. In case this report, which shall be final, shall declare the return 
of the examiner to be erroneous, and the articles to be of the requisite strength 
and purity, according to the standards referred to in the next preceding sec¬ 
tion, the entire invoice shall be passed without reservation, on payment of 
the customary duties. 

963. Sec. 2937. If the examiner’s return, however, shall be sustained by 
the analysis and report, the articles shall remain in charge of the collector, 
and the owner or consignee, on payment of the charges of storage, and other 
expenses necessarily incurred by the United States, and on giving a bond 
with sureties satisfactory to the collector to land the articles out of the limits 
of the United States, shall have the privilege of re-exporting them at any 
time within the period of six months after the report of the analysis; but if 
the articles shall not be sent out of the United States within the time speci¬ 
fied, the collector, at the expiration of that time, shall cause the same to be 
destroyed, and hold the owner or consignee responsible to the United States 
for the payment of all charges, in the same manner as if the articles had been 
re-exported. 

964. Sec. 2938. One of the assistant appraisers at the Port of New York, to 
be appointed with special reference to his qualifications for such duties, shall,- 
in addition to the duties that may be required of him by the appraiser, per¬ 
form the duties of a special examiner of drugs, medicines, chemicals, and so 
forth. 

965. Sec. 2939. The collector of the port of New York shall not, under any 
circumstances, direct to be sent for examination and appraisement less than 
one package of every invoice, and one package at least out of every ten pack¬ 
ages of merchandise, and a greater number should he, or the appraiser, or any 
assistant appraiser, deem it necessary. When the Secretary of the Treasury, 
however, from the character and description of the merchandise, may be of 
the opinion that the examination of a less proportion of packages will amply 
protect the revenue, he may, by special regulation, direct a less number of 
packages to be examined. 

966. Sec. 2940. The Secretary of the Treasury may, on the nomination of 
the appraiser, appoint such number of examiners at the port of New York as 


REVISED STATUTES, TITLE XXXIV. 


69 


the Secretary may iii writing determine to be necessary, to aid each of the as¬ 
sistant appraisers in the examination, inspection, and appraisement of merchan- 
dise. No person shall be appointed such examiner who is not, at the time 
of his appointment, practically and thoroughly acquainted with the character, 
quality, and value of the article in the examination and appraisement of 
which he is to be employed; nor shall any such examiner enter upon the dis¬ 
charge of his duties, as such, until he shall have taken and subscribed an 
oath faithfully and diligently to discharge such duties. 

967. Sec. 2941. No appraiser, assistant appraiser, examiner, clerk, verifier, 
sampler, messenger, or other person employed in the departments of appraisal 
at the Port of New York, or any of them, shall engage or be employed in any 
commercial or mercantile business, or act as agent for any person engaged in 
such business, during the term of his appointment. 

968. Sec. 2942. All provisions relating to the duties of appraisers, or to 
any proceedings consequent or dependent upon the action of such appraisers 
and not inconsistent with the provisions relating to the appraiser and assistant 
appraisers at the port of New York, shall be construed to apply to them. 

969. Sec. 2943. [One of the assistant appraisers at the port of New York 
shall be detailed by the appraiser for the supervision of the department for 
the examination of merchandise damaged on the voyage of importation, and 
as far as practicable to make examinations and appraisals of such or any 
other merchandise as the appraiser may direct, and in all cases truly to report 
to him the extent of such damage, or the true value, of the merchandise ap¬ 
praised, as the case may be, according to law ; such report to be subject to 
revision, correction and approval by the appraiser, and to be transmitted to 
the collector in the same manner as other appraisals.] 

970. Sec. 2944. If at any time, from an increase of importation, or from 
any other cause, there shall be found upon the floors of the public stores in 
the city of New York an accumulation of merchandise awaiting appraise¬ 
ment, the appraiser shall, under regulations established by the Secretary of 
the Treasury, direct the assistant appraisers, and others associated with them 
in this branch of the public business, to devote time beyond the usual busi¬ 
ness hours, in each day, during daylight, to their respective duties, so that 
the business of appraisement may be faithfully and more promptly dis¬ 
patched. 

971. Sec. 2945. [Any merchant who shall be chosen by the collector to 
make any appraisement required under any act respecting imports and ton¬ 
nage, and who shall, after due notice of such choice has been given to him 
in writing, decline or neglect to assist at such appraisement, shall be subject 
to a penalty of not more than fifty dollars, and to the costs of prosecution 
therefor.*]. 

972. Sec. 2946. When merchandise is entered at ports where there are no 
appraisers, the mode hereinbefore prescribed of ascertaining the foreign value 
thereof shall be carefully observed by the revenue officers to whom is com¬ 
mitted the estimating and collection of duties. 

973. Sec. 2947. The Secretary of the Treasury shall have authority to 
direct the appraisers for any collection-district to attend in any other col¬ 
lection-district for the purpose of appraising any merchandise imported 
therein. 

974. Sec. 2948. No portion of the additional duties provided by this Title 
shall be deemed a fine, penalty, or forfeiture, for the purpose of being dis¬ 
tributed to any officer of the customs ; but the whole amount thereof, when 
received, shall be paid directly into the Treasury.f 


* Act of March 3, 1823, ch. 21, ? 19. 3 Stat., 736. 
t Act of February 11, 1846, ch. 7, § 3. 9 Stat., p. 3. 



70 


DIGEST OF STATUTES. 


975. Sec. 2949. The Secretary of the Treasury from time to time shall 
establish such rules and regulations, not inconsistent with the laws of the 
United States, to secure a just, faithful, and impartial appraisal of all mer¬ 
chandise imported into the United States, and just and proper entries of such 
actual market-value or wholesale price thereof, and of the square yards, par¬ 
cels, or other quantities, as the case may require, and of such actual market- 
value or wholesale price of each of them. The Secretary of the Treasury 
shall report all such rules and regulations, with the reasons therefor, to the 
then next session of Congress. 

976. Sec. 2950. The certificate of any one of the appraisers of the dutiable 
value of any imported merchandise required to be appraised, shall be deemed 
to be the appraisement of such merchandise required by law to be made by 
such appraisers. Where merchandise shall be entered at ports where there 
are no appraisers, the certificate of the revenue officer to whom is committed 
the estimating and collection of duties of the dutiable value of any merchan¬ 
dise required to be appraised, shall be deemed and taken to be the appraise¬ 
ment of such merchandise required by law to be made by such officer. 

977. Sec. 2951. [Wherever the word “ ton ” is used in this chapter, in refer¬ 
ence to weight, it shall be construed as meaning twenty hundred-weight, each 
hundred-weight being one hundred and twelve pounds, avoirdupois.] 

978. Sec. 2952. The words “ value ” and ‘‘ valued,” used in this chapter, 
shall be construed as meaning the true market-value of merchandise in the 
principal markets of the country from whence exported at the date of ex¬ 
portation. 

979. Sec. 2953. Nothing herein contained shall be construed to prevent the 
leasing or hiring of such buildings or accommodations as may be required 
for the use of the United States appraisers for the due examination and ap¬ 
praisal of imported merchandise at the ports where such officers are provided 
by law, nor to prohibit the leasing or hiring by collectors of the customs, for 
short periods, with the approval of the Secretary of the Treasury, of such 
stores as may be required for custom-house purposes at any of the smaller 
revenue ports of the United States.* 


CHAPTER SEVEN. 
the bond and warehouse system. 

980. Sec. 2954. The Secretary of the Treasury may, at his discretion, lease 
such warehouses as he deems necessary for the storage of unclaimed goods 
or goods which for any other reason are required by law to be stored bv the 
Government, t 

981. Sec. 2955. No leases shall be entered into by the United States for 
any warehouses for the storage of warehoused or unclaimed merchandise at 
any port where there may exist any private bonded warehouses: Provided 
That such buildings may be leased as may be required for the use of ap¬ 
praisers for the examination and appraisal of imported merchandise at ports 
where such officers are provided by law; and collectors may lease, for short 
periods, at any of the smaller ports, such stores as may be required for 
custom-house purposes, with the approval of the Secretary of the Treasury.* 

982. Sec. 2956. All warehouses hired by the collector, naval officer, or sur¬ 
veyor, shall be on public account, and paid for by the collector as such and 


Act of March 28, 1854, ch. 30, ^ 7. 

t Joint Resolution of February 14, 1850, No. 4, § 1. Proviso, 9 Stat., p. 560. 





REVISED STATUTES, TITLE XXXIY. 


71 


shall be appropriated exclusively to the use of receiving foreign merchandise, 
subject, as to the rates of storage, to regulation by the Secretary of the 
Treasury.* 

983. Sec. 2957. No collector or other officer of the customs shall enter into 
any contract or agreement for the use of any building to be thereafter erected 
as a public store or warehouse, and no lease of any building to be so used 
shall be taken for a longer period than three years, nor shall rent be paid, in 
whole or in part, in any case, in advance.f 

984. Sec. 2958. Cellars and vaults of stores for the storage of wines and 
distilled spirits only, and yards for the storage of coal, mahogany, and other 
woods and lumber, may, at the discretion of the Secretary of the Treasury, 
be constituted bonded warehouses for the storage of such articles under the 
same regulations and conditions as required in the storage of other merchan¬ 
dise ; the cellars or vaults shall be exclusively appropriated to the storage of 
wines or distilled spirits, and shall have no opening or entrance except the 
one from the street, on which separate and different locks of the custom-house 
and the owner or proprietor of the cellars or vaults shall be placed.J 

985. Sec. 2959. Parts of such building as shall be approved by the Secre¬ 
tary of the Treasury may be bonded for the storage of grain, under such rules, 
regulations, and conditions as he may prescribe for the security of the revenue. 

986. Sec. 2960. Private warehouses shall be used solely for the purpose of 
storing warehoused merchandise, and shall be previously approved by the 
Secretary of the Treasury, and be placed in charge of a proper officer of the 
customs, who, together with the owner and proprietor of the warehouse, shall 
have the joint custod}" of all the merchandise stored in the warehouse; and 
all the labor on the merchandise so stored must be performed by the owner 
or proprietor of the warehouse, under the supervision of the officer of the 
customs in charge of the same, at the expense of the owner or proprietor.g 

967. Sec. 2961. Before any of the stores or cellars, owned or occupied by 
private individuals, shall be used as a warehouse for merchandise imported 
by other merchants or importers, the owner, occupant, or lessee thereof shall 
enter into bond, in such sums and with such sureties as may be approved by 
the Secretary of the Treasury, exonerating and holding harmless the United 
States and its officers from or on account of any risk, loss, or expense of any 
kind or description, connected with or arising from the deposit or keeping of 
the merchandise in the warehouses; and all imports deposited in any public 
or private warehouse authorized by this Title shall be at the sole and exclu¬ 
sive risk and expense of the owner or importer.|| 

988. Sec. 2962. Any merchandise subject to duty, with the exception of 
perishable articles, also gunpowder, and other explosive substances, except 
fire-crackers, which shall have been duly entered and bonded for warehousing, 
in conformity with existing laws, may be deposited, at the option of the owner, 
importer, consignee, or agent, at his expense and risk, in any public ware¬ 
house owned or leased by the United States, or in the private warehouse of 
the importer, the same being used exclusively for the storage of warehoused 
merchandise of his own importation or to his consignment, or in a private 
warehouse used by the owner, occupant, or lessee, as a general warehouse for 
the storage of warehoused merchandise; such place of storage to be designated 
on the warehouse-entry at the time of entering such merchandise at the 
custom-house.Tf 


* Act of March 3, 1841, ch. 3,^, ? 6. 5 Stat. 432. 
t Act of March 28, 1854, ch. 30, ^ 7. 
i Act of March 28, 1854, ch. 30, § 1. 2 prov. 

^ Ibid., 1 prov. 

II Act of March 28, 1854, ch. 30, § 3. 

% Ibid, g 1, p. 88. 



72 


DIGEST OF STATUTES. 


989. Sec. 2963. When merchandise, imported into the United States, has 
not been entered in pursuance of the provisions of any act regulating imports 
and tonnage, the same shall be deposited in the public warehouse, and shall 
there remain, at the expense and risk of the owner, until such invoice is pro¬ 
duced. Nothing herein contained shall be understood to prohibit the sale of 
such quantities of merchandise so stored as may be necessary to discharge 
the duties thereon, and all intervening charges at the time or times when such 
duties shall become due and payable.* 

990. Sec. 2964. In all cases of failure or neglect to pay the duties within 
the period allowed by law to the importer to make entry thereof, or whenever 
the owner, importer, or consignee shall make entry for warehousing the same, 
in writing, in such form and supported by such proofs as shall be prescribed 
by the Secretary of the Treasury, the merchandise shall be taken possession 
of by the collector, and deposited in the public stores, or in other stores to be 
agreed on by the collector or chief revenue officer of the port, and the im¬ 
porter, owner, or consignee, such stores to be secured under the joint locks 
of the inspector and importer, there to be kept, with due and reasonable care, 
at the charge and risk of the owner, importer, consignee, or agent, and subject 
at all times to their order, upon payment of the proper duties and expenses, 
to be ascertained on due entry thereof for warehousing, and to be secured by 
a bond of the owner, importer, or consignee, with surety to the satisfaction of 
the collector, in double the amount of the duties, and in such form as the 
Secretary of the^ Treasury shall prescribe.f 

991. Sec. 2965. Unclaimed merchandise required by existing laws to be 
taken possession of by collectors of the customs may be stored in any public 
warehouse owned or leased by the United States, or in any private bonded 
warehouse authorized by this Title, and all charges for storage, labor and 
other expenses accruing on any such merchandise, not to exceed in any case 
the regular rates for such objects at the port in question, must be paid before 
delivery of the goods on due entry thereof by the claimant or owner; or if 
sold as unclaimed goods, to realize the import duties, the charges shall be 
paid by the collector out of the proceeds of the sale thereof before paying 
such proceeds into the Treasury as required by existing laws.J 

992. Sec. 2966. When merchandise shall be imported into any port of the 
United States from any foreign country in vessels propelled in whole or in 
part by steam, and it shall appear by the bills of lading that the merchandise 
so imported is to be delivered immediately after the entry of the vessel, the 
collector of such port may take possession of such merchandise and deposit 
the same in bonded warehouses and when it does not appear by the bills of 
lading that the merchandise so imported is to be immediately delivered the 
collector of the customs may take possession of the same, and deposit it in 
bonded warehouse, at the request of the owner, master, or consignee of the 
vessel, on three days’ notice to such collector after the entry of the vessel 4 

993. Sec. 2967. Merchandise imported into the port of Louisville, and des- 
tmed for Jeffersonville, may be landed and warehoused at Jeffersonville 
under the custody and control of the surveyor of the port of Louisville II ’ 

994. Sec. 2968. The^ Secretary of the Treasury may^extend the privileges 
w the provisions relating to warehouses, and the regulations of the Treasury 
Department relating thereto, to the port of Albany.^ 

995. Sec. 2969. All merchandise of which the collector shall take possession 


* Act of March 1, 1823, ch. 21, ^3. 3 Stat. p. 730. 
t Act of August 6, 1846, ch. 84, ^ 1. 1st prov 
t Act of March 28, 1854, ch. 30. | 2. 

^ Act of August 3. 1854, ch. 196. 10 Stat., 344. 

\\ Act of September 28, 1850, ch. 7.9, a 10,' 9 Stat., 510. 
t Act of March 2. 1867, ch. 178, § 3. 14 Stat., 542. 




73 


REVISED STATUTES, TITLE XXXIV. 

under the provisions relating to the time for the discharge of a vessel’s cargo 
shall be kept with due and reasonable care at the charge and risk of the 
owner.* 

996. Sec. 2970. Any merchandise deposited in bond in any public or private 
1 ?^ j ^ warehouse may be withdrawn for consumption within one year from 

the date of original importation on payment of the duties and charges to 
which it may be subject by law at the time of such withdrawal; and after 
the expiration of one year from the date of original importation, and until 
tne expiration of three years from such date, any merchandise in bond may 
be withdrawn for consumption on payment of the duties assessed on the 
original entry and charges, and an additional duty of ten per centum of the 
amount of such duties and charges. 

997. Sec. 2971. All merchandise which may be deposited in public store or 
bonded warehouse may be withdrawn by the owner for exportation to foreign 
countries ] or may be trans-shipped to any port of the Pacific or western coast 
of the United States at any time before the expiration of three years from the 
date of original importation; such goods on arrival at a Pacific or western 
port to be subject to the same rules and regulations as if originally imported 
there. Any goods remaining in public store or bonded warehouse beyond 
three years shall be regarded as abandoned to the Government, and sold under 
such regulations as the Secretary of the Treasury may prescribe, and the 
proceeds paid into the Treasury. In computing this period of three years, 
if such exportation or trans-shipment of any merchandise shall, either for the 
w^hole or any part of the term of three years, have been prevented by reason 
of any order of the President, the time during which such exportation or 
trans-shipment of such merchandise shall have been so prevented shall be 
excluded from the computation't Merchandise withdrawn for exportation 
shall be subject only to the payment of such storage and charges as may be 
due thereon.J 

998. Sec. 2972. The Secretary of the Treasury, in case of any sale of any 
merchandise remaining in public store or bonded warehouse beyond three 
years, may pay to the owner, consignee, or agent of such merchandise, the 
proceeds thereof, after deducting duties, charges, and expenses, in conformity 
with the provision relating to the sale of merchandise remaining in a ware¬ 
house for more than one year. 

999. Sec. 2973. If any merchandise shall remain in public store beyond 
one year, without payment of the duties and charges thereon, except as here¬ 
inbefore provided, then such merchandise shall be appraised by the apprais¬ 
ers, if there be any at such port, and if none, then by two merchants to be 
designated and sworn by the collector for that purpose, and sold by the col¬ 
lector at public auction, on due public notice thereof being first given, in the 
manner and for the time to be prescribed by a general regulation of the Treas¬ 
ury department. At such public sale, distinct printed catalogues descriptive 
of such merchandise, with the appraised value affixed thereto, shall be dis¬ 
tributed among the persons present at such sale. A reasonable opportunity 
shall be given before such sale, to persons desirous of purchasing, to inspect 
the quality of such merchandise. The proceeds of such sales, after deduct¬ 
ing the usual rate of storage at the port in question, with all other charges 
and expenses, including duties, shall be paid over to the owner, importer, 
consignee, or agent, and proper receipts taken for the same.§ 

1000. Sec. 2974. The overplus, if any there be, of the proceeds of such sales, 
after the payment of storage, charges, expenses, and duties, remaining un- 


* Act of March 2, 1799. ch. 22, ? 56. 1 Stat., 670. 
f Act of December 22, 1864, ch. 9. 13 Stat., 420. 
t Act of March 28, 1854, ch. 30, § 4. 
f Act of August 6, 1846, ch. 84, § 1. 1 prov. 



74 


DIGEST OP STATUTES. 


claimed for the space of ten days after such sales, shall be paid by the col¬ 
lector into the Treasury of the United States; and the collector shall transmit 
to the Treasury Department, with the overplus, a copy of the inventory, ap¬ 
praisement, and account of sales, specifying the marks, numbers, and descrip¬ 
tions of the packages sold, their contents, and appraised value, the name of 
the vessel and master in which, and of the port whence, it was imported, and 
the time when, and the name of the person to whom such merchandise was 
consigned in the manifest, and the duties and charges to which the several 
^ consignments were respectively subject; and the receipt or certificate of the 
collector shall exonerate the master of any vessel in which such merchandise 
was imported, from all claim of the owner thereof, who shall, nevertheless, 
on due proof of his interest, be entitled to receive from the Treasury the 
amount of any overplus paid into the same under the provisions of this 
Title* 

1001. Sec. 2975. All merchandise of a perishable nature, and all gunpowder 
and explosive substances, except fire-crackers, deposited in any public or 
private bonded warehouse, shall be sold forthwith.f 

1002. Sec. 2976. Any collector of the customs is authorized, under such 
directions and regulations as may be prescribed by the Secretary of the Treas- 
ur}^, to sell, upon due notice, at public auction, any unclaimed merchandise 
deposited in public warehouse whenever the same may from depreciation in 
value, damage, leakage, or other cause, in the opinion of such collector, be 
likely to prove insufficient, on a sale thereof, to pay the duties, storage, and 
other charges if suffered to remain in public store for the period allowed by 
law in the case of unclaimed merchandise. J 

1003. Sec. 2977. Merchandise upon which duties have been paid may re¬ 
main in warehouse in custody of the officers of the customs at the expense 
and risk of the owners of such merchandise, and if exported directly from 
such custody to a foreign country within three years, shall be entitled to 
return duties. But proper evidence of such merchandise having been landed 
abroad shall be furnished to the collector by the importer, and one per centum 
of the duties shall be retained by the Government. 

1004. Sec. 2978. No merchandise subject to duty shall be entered for draw¬ 
back, or exported for drawback, after it is withdrawn from the custody of 
the officers of the customs [except as provided in section three thousand and 
twenty-five.] {As amended by Act of February ^7, 1877,) 

1005. Sec. 2979. If the owner, importer, consignee, or agent of any mer¬ 
chandise on which the duties have not been paid, shall give to the collector 
satisfactory security that the merchandise shall be landed out of the juris¬ 
diction of the United States, in the manner required by the laws relating to 
exportations for the benefit of drawback, the collector and naval officer, if any, 
on an entry to re-export the same, shall, upon payment of appropriate ex¬ 
penses, permit the merchandise, under the inspection of the proper officers, 
to be shipped without the payment of any duties thereupon.§ 

1006. &EG. 2980. No merchandise shall'be withdrawn from any warehouse 
in which it may be deposited, in a less quantity than in an entire package, 
bale, cask, or box, unless in bulk; nor shall merchandise so imported in bulk 
be delivered, except in the whole quantity of each parcel, or in a quantity 
not less than one ton weight, unless by special authority of the Secretary of 
the Treasury. 11 

Sec. 2981. (See amendment, post, 1320.) 


^ Act of August 6, 1846, ch. 84, ^ 1. 2d prov. 
t Ibid., 4th prov. 

i Act of March 28, 1854, ch. 30, ^ 2. 

^ Act of August 6, 1846, ch. 84, | 1. 

II Act of August 6, 1846, ch. 84, | 1. 




REVISED STATUTES, TITLE XXXIV. 


75 


1007. Sec. 2982. The privilege of purchasing supplies from the public 
warehouses duty free, shall be extended, under such regulations as the Sec¬ 
retary of the Treasury shall prescribe, to the vessels of war of any nation in 
ports of the United States which may reciprocate such privilege toward the 
vessels of war of the United States in its ports. 

1008. Sec. 2983. In no case shall there be any abatement of the duties or 
allowance made for any injury, damage, deterioration, loss, or leakage sus¬ 
tained by any merchandise, while deposited in any public or private bonded 

I warehouse.* 

1009. Sec. 2984. The Secretary of the Treasury is hereby authorized, upon 
production of satisfactory proof to him of the actual injury f or destruc¬ 
tion, in whole or in part, of any merchandise, by accidental fire, or other 
casualty, while the same remained in the custody of the officers of the customs 
in any public or private warehouse under bond, or in the appraisers’ stores 
undergoing appraisal, in pursuance of law or regulations of the Treasury 
Department, or while in transportation under bond from the port of entry to 
any other port in the United States, or while in the custody of the officers of 
the customs and not in bond, or while within the limits of any port of entry, 
and before the same have been landed under the supervision of the officers 
of the customs, to abate or refund, as the case may be, out of any moneys in 
the Treasury not otherwise appropriated, the amount of impost duties paid 
or accruing thereupon; and likewise to cancel any warehouse bond or bonds, 
or enter satisfaction thereon in whole or in part, as the case may be. 

1010. Sec. 2985. Any person convicted of altering, defacing, or obliterating 
any mark which has been placed by any officer of the revenue on any pack¬ 
age of warehoused merchandise shall be liable to a penalty of five hundred 
dollars for every such offence.^ 

1011. Sec. 2986. If any importer or proprietor of any warehoused merchan¬ 
dise, or any person in his employ, shall, by any contrivance, fraudulently 
open the warehouse, or shall gain access to the merchandise, except in the 
presence of the proper officer of the customs, acting in the execution of his 
duty, such importer or proprietor shall be liable to a penalty of one thousand 
dollars for every such offence. 

1012. Sec. 29*87. If any warehoused merchandise shall be fraudulently con¬ 
cealed in or removed from any public or private warehouse, the same shall 
be forfeited to the United States; and all persons convicted of fraudulently 
concealing or removing such merchandise, or of aiding or abetting such con¬ 
cealment or removal, shall be liable to the same penalties as are imposed for 
the fraudulent introduction of merchandise into the United States. 

1013. Sec. 2988. The collectors of the several ports of the United States 
shall make quarterly reports to the Secretary of the Treasury, according to 
such general instructions as the Secretary may give, of all merchandise 
remaining in the warehouses of their respective ports, specifying the quantity 
and description of the same. 

1014. Sec. 2989. The Secretary of the Treasury may from time to time 
establish such rules and regulations, not inconsistent with law, for the due 
execution of the provisions of this chapter,f and to secure a just accounta¬ 
bility under the same, as he may deem to be expedient and necessary. 

1015. Sec. 2998. Any person maliciously opening, breaking, or entering, by 
any means whatever, any car, vessel, vehicle, warehouse, or package contain¬ 
ing any such merchandise so delivered for transportation, or removing, injur¬ 
ing, breaking, or defacing any lock or seal placed upon such car, vessel, vehi¬ 
cle, warehouse, or package, or aiding, abetting, or encouraging any other 


Act of March 28, 1854, ch. 30, g 4. 2d prov. 
t As amended by Act of February 27, 1877. 

J Act of August 6, 1846, ch. 84, g 3. 




76 


DIGEST OF STATUTES. 


person or persons so to remove, break, injure, or deface such locks or seals, or 
to open, break, or enter such car, vessel, or vehicle, with intent to remove or 
cause to be removed unlawfully any merchandise therein, or in any manner 
to injure or defraud the,United States; and any person receiving any merchan¬ 
dise unlawfully -removed from any such car, vessel, or vehicle, knowing it to 
have been so unlawfully removed, shall be guilty of felony, and in addition to 
any penalties heretofore prescribed shall be punishable by imprisonment for 
not less than six months nor more than two years. 

1016. Sec. 2999. For the purpose of better guarding against frauds upon 
the revenue on foreign merchandise transported between the ports of the 
Atlantic and those of the Pacific overland through any foreign territory, the 
Secretary of the Treasury may appoint special sworn agents as inspectors of 
the customs, to reside in such foreign territory where such merchandise may 
be landed or embarked, with power to superintend the landing or shipping 
of all merchandise, passing coastwise between the ports of the United States 
on the Pacific and the Atlantic. It shall be their duty, under such regula¬ 
tions and^ instructions as the Secretary of the Treasury may prescribe, to 
guard against the perpetration of frauds upon the revenue. The compensa¬ 
tion paid to such inspectors shall not in the aggregate exceed five thousand 
dollars per annum.* 

1017. Sec. 3000. Any merchandise, duly entered for warehousing, may be 
withdrawn under bond, without payment of the duties, from a bonded ware¬ 
house in any collection-district, and be transported to a bonded warehouse in 
any other collection-district, and rewarehoused thereat; and any such mer¬ 
chandise may be so transported to its destination wholly by land, or wholly 
by water, or partially by land and partially by water, over such routes as the 
Secretary of the Treasury may prescribe, and may likewise be conveyed over 
any foreign territory, the government of which may have, or shall by treaty 
stipulations grant, a free right of way over such territory.* 

1018. Sec. SOOUf The Secretary of the Treasury shall prescribe the form of 
the bond to be given for the transportation of merchandise from a port in one 
collection-district to a port in another collection-district as provided in the 
preceding section ; also the time for such delivery; and for a failure to trans¬ 
port and deliver within the time limited any such bonded merchandise to the 
collector at the designated port, a duty of double the amount to which such 
merchandise would be liable shall be collected, which duty shall be secured 
by such bond, or the merchandise may be seized and forfeited for such failure, 
and any steam or other vessel, or vehicle, transporting such bonded merchan¬ 
dise, the master, owner, or conductor of which shall fail to deliver the same to 
the collector at the designated port, shall be liable to seizure and forfeiture. 
And the Secretary of the Treasury is hereby authorized to remit, in whole 
or in part, on such conditions, and under such regulations, not inconsistent 
with law, as he may prescribe, the additional duty secured by the bond given 
for the transportation of merchandise from a port in one collection-district to 
ajport in another collection-district prescribed by the preceding section : Pro- 
maed. That it shall be proved to the satisfaction of the Secretary of the Treas- 
ury that the failure^ to transport and deliver the merchandise aforesaid ac¬ 
cording to the conditions of the bonds accrued, without wilful negligence or 
fraudulent intent on the part of the obligors. 

1019. Sec. 3002. Any imported merchandise in the original packages which 
shall have been duly entered and bonded, in pursuance of the provisions 
relating to warehouses, may be withdrawn from warehouse for immediate 

payment of duties, to Chihuahua, in Mexico, by the route 
ot the Arkansas River, through Van Buren, or by the route of the Red River, 


Act of March 28, 1854, ch. 30, ^ 5. 
t As aineuded by Act of Februaiy 27, 1877, ch. 69. 






REVISED STATUTES, TITLE XXXIV. 


77 


through Fulton, or by the route of the Missouri River, through Independence, 
or by such other routes as may be designated by the Secretary of the Treasury. 
Any imported merchandise duly entered and bonded at [Brownsville], in the 
district of Brazos de Santiago, or imported and bonded at any other port of 
the United States, and transported thence in bond, and duly rewarehoused at 
[Brownsville], may be withdrawn from warehouse for immediate exportation, 
wdthout payment of duties, to ports and places in Mexico, by land or water, 
or partly by land and partly by water, or by such routes as may be designated 
by the Secretary of the Treasury.* 

1020. Sec. 3003. Any imported merchandise duly entered and bonded in 
any port of the ^ United States may be withdrawn from warehouse without 
payment of duties, for immediate exportation for San Fernando, Paso del 
Norte, and Chihuahua, in Mexico, through the port of Lavaca, in the collec¬ 
tion-district of Saluria, in the State of Texas, and be trans-shipped inland, 
thence to San Antonio, in that State, and from the latter place to the destina¬ 
tions in Mexico, either by way of Eagle Pass, the Presidio del Norte, or San 
Elizario, all on the Rio Grande; and the Secretary of the Treasury is hereby 
authorized to prescribe such regulations, not inconsistent with law, as he 
may deem proper and necessary, respecting the packing, marking, inspection, 
proof of due delivery at their foreign destinations of the imports authorized 
by this and the foregoing section to be exported from warehouse to ports and 
places in Mexico, and for the due protection in other respects of the public 
revenue.f 

1021. Sec. 3004. Imported merchandise duly entered and bonded at a port 
of the United States, and withdrawn from warehouse in accordance with 
existing law, for exportation for San Fernando, Paso del Norte and Chihua¬ 
hua, in Mexico, may pass through Indianola, the port of entry for the district 
of Saluria, in Texas, under such regulations as the Secretary of the Treasury 
shall prescribe, as well as through the port of Lavaca.| 

1022. Sec. 3005. All merchandise arriving at the ports of New York, Boston, 
Portland in Maine, or any other port specially designated by the Secretary of 
the Treasury, and destined for places in the adjacent British provinces, or 
arriving at the port of Brownsville, in Texas, or any other port specially 
designated by the Secretary of the Treasury, and destined for places in the 
republic of Mexico, may be entered at the custom-house, and conveyed, in 
transit, through the territory of the United States, without the payment of 
duties, under such regulations as the Secretary of the Treasury may pre¬ 
scribe.! 

1023. Sec. 3006. Imported merchandise in bond, or duty paid, and pro¬ 
ducts or manufactures of the United States, may, with the consent of the 
proper authorities of the British Provinces or republic of Mexico, be trans¬ 
ported from one port in the United States to another port therein, over the 
territory of such provinces or republic, by such routes, and under such rules, 
regulations, and conditions as the Secretary of the Treasury may prescribe; 
and the merchandise so transported shall, upon arrival in the United States 
from such provinces or republic, be treated in regard to the liability to or 
exemption from duty, or tax, as if the transportation had taken place entirely 
within the limits of the United States. 

1024. Sec. 3007. Railroad-cars or other vehicles laden wdth merchandise, 
sealed by a customs officer, passing, under the provisions of the preceding 
section and the regulations of the Secretary of the Treasury, from one port in 
the United States to another therein, through foreign contiguous territory, 


Acts of March 3, 1845, ch. 70, § 1. 5 Stat., 750. August 30, 1852, ch. 96, ? 1. 
t Section 2, of last-named Act. 
t Act of April 30. 1872, ch. 129. 

g Detroit, Port Huron and Duluth, designated May 15, 1875. (S. S., 2242.) 





78 


DIGEST OF STATUTES. 


shall be exempt from the payment of any fees for receiving or certifying 
manifests thereof. 

1025. Sec. 3008. No merchandise exported to Mexico or the British North 
American Provinces shall be voluntarily landed or brought into the United 
States; and any so landed or brought into the United States shall be for¬ 
feited ; and the same proceeding shall be had for its condemnation, and 
the distribution of the proceeds of the sales, as in other cases of forfeiture 
of merchandise illegally imported. Every person concerned in the volun¬ 
tary landing or bringing such merchandise into the United States shall be 
liable to a penalty of four hundred dollars.* * * § 


CHAPTER EIGHT. 

PAYMENT. 

1026. Sec. 3009. [All duties upon imports shall be collected in ready money, 
and shall be paid in coin, or coin certificates, or in United States notes pay¬ 
able on demand, authorized to be issued prior to the twenty-fifth day of 
February, eighteen hundred and sixty-two, and by law receivable in pavment 
of public dues.f] 

1027. Sec. 3010. [All money paid to any collector of the customs, or to any 
person acting as such, for unascertained duties or for duties paid under pro¬ 
test against the rate or amount of duties charged, shall be placed to the 
credit of the Treasurer of the United States, and shall not be held by the 
collector, or person acting as such, to await any ascertainment of duties, or 
the result of any litigation in relation to the rate or amount of duty legally 
chargeable and collectable in any case where money is so paid.J] 

1028. Sec. 3011. [Any person who shall have made payment under protest 
and in order to obtain possession of merchandise imported for him, to any 
collector, or person acting as collector, of any money as duties, when such 
amount of duties was not, or was not wholly, authorized, by law, may main¬ 
tain an action in the nature of an action at law, which shall be triable by 
jury, to ascertain the validity of such demand and payment of duties, and 
to recover back any excess so paid. But no recovery shall be allowed in such 
action unless a protest and appeal shall have been taken as prescribed in 
section twenty-nine hundred and thirty-one.§] (Ante, 957.) 

1029. Sec. 3012. No suit shall be maintained in any court for the recovery 
of duties alleged to have been erroneously or illegally exacted by collectors of 
customs, unless the plaintiff, within thirty days after due notice of the appear¬ 
ance of the defendant, either in person or by attorney, serves on the defend¬ 
ant or his attorney a bill of particulars of the plaintiff’s demand, giving the 
name of the importer or importers, the description of the merchandise, and 
place from which imported, the name of the vessel, or means of importation 
the date of the invoice, the date of the entry at the custom-house, the precise 
amount of duty claimed to have been exacted in excess, the date of payment 


* Act of Ansust 30, 1832, ch. 96, ^ 4. 

t Acts of March 2, 1833, ch. 55, '§ 3. 4 Stat., 630; and of February 25, 1862, ch. 33, 3 5. 12 
o4*). 

t Act of March 3, 1839, ch. 82, ^ 2. 5 Stat., 348. 

§ As amended by Act of February 27, 1877. 19 Stat., 240. 





REVISED STATUTES, TITLE XXXIY. 79 

of said duties, the day and year on which pretest was filed against the exac- 
thereof, the date of appeal thereon to the Secretary of the Treasury, 
and date of decision, if any, on such appeal. And if a bill of particulars’ 
containing all the above-mentioned items, be not served as aforesaid, a 
judgment of non pros, shall be rendered against the plaintiff or plaintiffs in 
said action.] o r 

1030. Sec. 30121. [Whenever it shall be shown to the satisfaction of the 
secretary of the Treasury that, in any case of unascertained duties, or duties 
or other moneys paid under protest and appeal, as hereinbefore provided, 
more money has been paid to the collector, or person acting as such, than 
the law requires should have been paid, the Secretary of the Treasury shall 
draw his warrant upon the Treasurer in favor of the person entitled to the 
overpayment, directing the Treasurer to refund the same out of any money 
in the Ireasury not otherwise appropriated.] 

1031. Sec. 3013. [Whenever it shall be shown to the satisfaction of the Sec¬ 
retary of the Treasury that more moneys have been paid to the collector of 
customs, or others acting as such, than the law requires, and the party has 
tailed to comply with the requirements relating to appeals to the Secretary of 
the Treasury, and the Secretary of the Treasury shall be satisfied that such 
non-compliance with the requirements as above stated was owing to circum¬ 
stances beyond the control of the importer, consignee, or agent making such 
payments, he may draw his warrant upon the Treasurer in favor of the per¬ 
son entitled to the overpayment, directing the Treasurer to refund the same 
out of any money in the Treasury not otherwise appropriated.] 

1032. Sec. 3014. [In all proceedings brought by the United States in any 
court for due recovery as well of duties upon imports alone as of penalties for 
the non-payment thereof, the judgment shall recite that the same is rendered 
for duties, and such judgment, interest, and costs shall be payable in the coin 
by law receivable for duties, and the execution issued on such judgment shall 
set forth that the recovery is for duties, and shall require the marshal to satisfy 
the same in the coin by law receivable for duties; and in case of levy upon 
and sale of the property of the judgment debtor, the marshal shall refuse pay¬ 
ment from any purchaser at such sale in any other money than that specified 
in the execution.] 


CHAPTER NINE. 

DRAWBACK.'!^ 

1034. Sec. 3015. A drawback of duties, as prescribed by law, shall be al¬ 
lowed and paid on all merchandise imported into the United States, in respect 
to all such merchandise as shall be exported to any foreign port other than 
the dominions of any foreign state immediately adjoining to the United 
States, either from the district of original importation, or from certain other 
districts; and all duties, draw'backs, and allowances which shall be payable, 
or allowable, on any specific quantity of merchandise, shall be deemed to 
apply in proportion to any greater or lesser quantity, except as herein other¬ 
wise provided. 

1035. Sec. 3016. No merchandise imported shall be entitled to a draw¬ 
back of the duties paid, unless the duties so paid shall amount to fifty dollars 


* See rates of, post, Part III., after Schedule. 




80 


DIGEST OP STATUTES. 


at least; nor unless they shall be exported in the original casks, cases, chests, 
boxes, trunks, or other packages, in which they were imported, without dimi¬ 
nution or change of the articles which were therein contained, at the time of 
importation, in quantity, quality, or value, necessary or unavoidable wastage 
or damage only excepted.* 

1036. Sec. 3017. No drawback of the duties shall be allowed on merchan¬ 
dise entitled to debenture under existing laws, unless such merchandise shall 
be exported from the United States within three years from the date of the im¬ 
portation of the same. One per centum on the amount of all drawbacks 
allowed shall be retained for the use of the United States by the collectors 
paying such drawbacks, respectively. 

1037. Sec. 3018. All drugs, medicines, and chemical preparations entered 
for exportation and deposited in warehouse or jDublic store, may be exported 
by the owner theoeof in the original package, or otherwise, subject to such 
regulations as shall be prescribed by the Secretary of the Treasury. 

1038. Sec. 3019. There shall be allowed on all articles whglly manufactured 
of materials imported, on which duties have been paid when exported, a draw^- 
back equal in amount to the duty paid on such materials, and no more, to be 
ascertained under such regulations as shall be prescribed by the Secretary of 
the Treasury.* Ten per centum on the amount of all drawbacks so allowed 
shall, however, be retained for the use of the United States by the collectors 
paying such drawbacks, respectively. (See post, 1241, 1250.) 

1039. Sec. 3020. f Where fire-arms, scales, balances, shovels, spades, axes, 
hatchets, hammers, plows, cultivators, mowing-machines, and reapers, manSi- 
factured with stock or handles made of wood grown in the United States, are 
exported for benefit of drawback under the preceding section, such articles 
shall be entitled to such drawback in all cases where the imported material 
exceeds one-half of the value of the material used. And where cans, manufac¬ 
tured in whole or in part of imported material, filled with products grown or 
produced in the United States, are exported for benefit of such drawback, the 
same shall, in all cases, be entitled to the drawback provided for in the pre¬ 
ceding section where the imported material used in the manufacture of such 
cans shall equal seventy per centum of the value of all the material used in 
the manufacture thereof. 

1040. Sec. 3021. Railroad-iron, partially or wholly worn, may be imported 
into the United States without payment of duty, under bond to be withdrawn 
and exported after such railroad-iron shall have been repaired or remanufac¬ 
tured. The Secretary of the Treasury is hereby authorized and directed to 
prescribe such rules and regulations as may be necessary to protect the revenue 
against fraud, and secure the identity, character, and weight of all such im¬ 
portations when again withdrawn and exported, restricting and limiting the 
export and withdrawal to the same port of entry where imported, and also 
limiting all bonds to a period of time of not more than six months from the 
date of the importation.J 

1041. Sec. 3022. Imported salt in bond may be used in curing fish, taken 
by vessels licensed to engage in the fisheries, under such regulations as the 
Secretary of the Treasury shall prescribe ; and upon proof that the salt has 
been used in curing fish, the duties on the same shall be remitted.^ 


The allowance of drawback on articles manufactured of materials imported, is restricted by 
the provisions of Section 3017, Eev. Statutes. ^S. S. 3506.) The limitation of fifty dollars in Sec¬ 
tion 3016, applies onZ?/ to merchandise exported in the original packages, without diminution or 
change of the articles therein contained, and is not applicnble to goods manufactured in the United 
States from imported materials, and then exported with benefit of drawback. (S S 3541 ) 
t As amended by Act of March 10, 1880, 21 Stat., p. 67. • ^ • •> •/ 

f See Tr. Eegs., 1874, Art. 737. 

^ This exemption from duty does not extend to salt used in preserving seines with which such 
fish are caught. (S. S„ 2333.) 




REVISED STATUTES, TITLE XXXIV. 81 

merchandise gaugeable by law hereafter ex¬ 
ported, upon which drawback or return duty is^ allowed^ and’upon all mer¬ 
chandise gaugeable by law, withdrawn from'^bonded warehouses for export 
there shall be collected by the collectors of the several ports ten ^pe^ 

■n-hUt^'r, Upon all weighable articles hereafter exported, upon 

dis^wit'hdr'^n w^vf f'" is allowed, and upon all weighable merclfan- 

S tl^l cotcZs ortbe°"'^®‘‘ warehouses for export, there shall be collected 

1044. Sec. 3025. No_ return of the duties shall be allowed on the export of 
any merchandise after it has been removed from the custody and controf of the 
teer three"thous?’’V" Provided in sections three thousand and nine- 

thou’sfnd and twtnfy'sii twenty-two, and three 

®^all be a drawback on foreign saltpetre, manufao- 
Imount" O tbp"FT Ujiited States and exported therefrom, equal in 

^ \ ^ foreign saltpetre from which it shall be manu- 

under such regulations as shall be prescribed by the 
?u and no more. The word “saltpetre ”as used in 

this section shall be construed to mean the element of nitre, so used, whether 
.rvp! “*'■8'*? potash or the nitrate of soda. Ten per centum on the 
amount of drawbacks so a lowed shall, however, be retained for the use of 
collectors paying such drawbacks respectively. 

lU4b. bEc. 3027. No part of the additional or discriminating duty imposed 
by law on merchandise on account of its importation in foreign vessels shall 
be allowed to be drawback, but the whole shall be retained * 

1047. ^ Sec. 3028. Where articles are imported in bulk they shall be ex- 
ported in the packages, if any, in which they were landed ; for'which purpose 
theofecer delivering the same shall return the packages they may be put 
into, it any, with their marks and numbers, and they shall not be entitled to 
drawback, unless exported in such packages, which shall be deemed the 
packages of original importation, nor unless they fully agree with the return 
made by the officer. 

1048. Sec. 3029. It shall be lawful for the exporter of any liquors in casks 
or any unrefined suprs, to fill up the casks or packages out of other casks or 
packages included in the same original importation, or into new casks or 
packages corresponding therewith, to be marked and numbered as the origi¬ 
nal casks or packages, in case the original casks or packages shall, in the 
opinion of the officer appointed to examine the same, be so injured as to be 
rendered unfit for exportation, and in no other case. The filling up or change 
of package must, however, be done under the inspection of a proper officer 
appointed for that purpose by the collector and naval officer, where any, of 
the port from which such liquors or unrefined sugars are intended to be’ex¬ 
ported ; and the drawback on articles so filled up, or of which the packages 
have been changed, shall not be allowed without such inspection. 

1049. Sec. 3030. When the owner, importer, consignee, or agent, of any 
merchandise entitled to debenture, may wish to transfer the same into pack¬ 
ages, other than those in which the merchandise was originally imported, the 
collector of the port where the same may be shall permit the transfer to be 
made, if necessary for the safety or preservation thereof. 

1050. Sec. 3031. Due notice of the wish to make such transfer, in writing, 
setting forth sufficient cause for the transfer, shall be given to the collector’ 
who shall appoint an inspector of the revenue to ascertain if the allegation be 


Act of August 30, 1842, ch. 270. § 15. 5 Stat., 563. 
6 




82 


DIGEST OF STATUTES. 


true, and, if found correct, to superintend the transfer, and to cause the marks 
and numbers upon the original packages to be inscribed upon the packages 
into which the merchandise shall be transferred. 

1051. Sec. 3032. Every importer, owner, consignee, agent, or exporter, who 
shall enter merchandise for importation, or for exportation, or transportation 
from one port to another, with the right of drawback, shall deposit with the 
collector the original invoice of such merchandise, if not before deposited 
with the collector, and in that case an authenticated copy thereof, to be filed 
and preserved by him in the archives of the custom-house, which shall be 
signed by such importer, owner, consignee, agent, or exporter, and the oath 
to be made on the entry of such merchandise shall be annexed thereto. 

1052. Sec. 3033. It shall be the duty of the collector to cause all merchan¬ 
dise entered for re-exportation, with the right of drawback, to be inspected, 
and the articles thereof compared with their respective invoices, before a per¬ 
mit shall be given for lading the same; and where the merchandise so entered 
shall be found not to agree with the entry it shall be forfeited. 

1053. Sec. 3034. All merchandise, subject to ad valorem duty, and intended 
for exportation, with benefit of drawback, which shall be transported from 
one district to another, shall be accompanied by a copy from the invoice, of 
the cost thereof, certified by the collector of the district from which it may 
have been last re-shipped, which certified copy shall be produced to the col¬ 
lector of the district from which such merchandise is intended to be exported ; 
and such merchandise, as well as all such merchandise subject to ad valorem 
duty, as shall be exported from the district into which it may have been 
originally imported, shall be inspected by the appraisers at the time of ex¬ 
portation, in the same manner as on the importation of such merchandise; 
and if the same is found not to correspond with the original invoice, the mer¬ 
chandise shall be subject to forfeiture. 

1054. Sec. 3035. The collector shall direct the surveyor, where any, to in¬ 
spect, or cause to be inspected, the merchandise notified for exportation, and 
if it is found to correspond fully with the notice and proof concerning the 
same, the collector, together with the naval officer, if any, shall grant a per¬ 
mit for lading the same on board of the vessel named in such notice and 
entry. Such lading shall be performed under the superintendence of the 
officer by whom the same has been so inspected; and the exporter shall make 
oath that the merchandise, so noticed for exportation, and laden on board 
such vessel, previous to the clearance thereof, or within ten days after such 
clearance, is truly intended to be exported to the place whereof notice has been 
given, and is not intended to be re-landed within the United States; otherwise 
the imerchandise shall not be entitled to the benefit of drawback. 

1055. Sec. 3036. All merchandise imported into the United States, the du¬ 
ties lon which have been paid, or secured to be paid, may be transported by 
landj'Or partly by land and partly by water, or coastwise, from the district 
into which it was imported to any port of entry and exported from such port 
of entry with the benefit of drawback. 

1056. Sec. 3037. Whenever the exporter entering any merchandise, for the 
benefit of drawback, shall not have completed such entry, by taking the oath 
or giving the bond required by the existing laws, within the period prescribed 
by law, but shall offer to complete the entry after the expiration of the period, 
the Secretary of the Treasury may, upon application to him made, by the 
exporter, setting forth the cause of his omission, under oath, and accompanied 
by a statement of the collector of all the circumstances attending the transac¬ 
tion within the knowledge of such collector, if he shall be satisfied that the 
failure to complete the entry was accidental, without any intention to evade 
the law or defraud the revenue, direct the entry to be completed, and the cer¬ 
tificates or debentures, as the case may be, to issue in the same manner, as if 


83 


REVISED STATUTES, TITLE XXXIV. 




kwL7‘tLe UniteTstars.^’®*®*^ prescribed by the existing 



‘'‘“d made payable to the 


_ --,, x.Lwxix ourppcu. av UJLiC UiHU lCl llOm 

Whence it came, and tlie amount of the drawback to which it is entitled, 
feucn certificate shall entitle the possessor thereof to receive from the collector 
ot the district with whom the duties on the merchandise were paid, a de¬ 
benture or debentures, for the amount of the drawback expressed in the cer¬ 
tificate, payable at the same time, and in like manner as is herein directed for 
debentures on merchandise exported from the port of original importation. 

• 11 3042. The collector may refuse to grant such debenture, in case 

it shall appear to him that any error has arisen, or any fraud has been com¬ 
mitted ; and in case of such refusal, if the debenture claimed shall exceed one 
hundred dollars, it shall be the duty of the collector to represent the case to 
the Secretary of the Treasury, who shall determine whether such debenture 
shall be granted or not. In no case, moreover, of an exportation of goods 
shall a drawback be paid, until the duties on the importation thereof shall 
have been first received. 

1062. Sec. 3043. Before the receipt of any debenture, in case of exportation 
from the district of original importation, and in case of exportation from anv 
other district before the receipt of any such certificate, as is hereinbefore re¬ 
quired to be granted, the person applying for such debenture or certificate 
shall, previous to such receipt, and before the clearance of the vessel in which 
the merchandise was laden for exportation, give bond, with one or more sure- 
ties,_ to the satisfaction of the collector, who is to grant such debenture or 
certificate, as the case may be, in a sum equal to double the amount of the 
sum for which such debenture or certificate is granted, conditioned that such 
nierchandise, or any part thereof shall not be relanded in any port within the 
limits of the United States, and that the exporter shall produce, within the 
time herein limited, the proofs and certificates required of such merchandise 
having been delivered without such limits. 

1063. Sec. 3044. All bonds which may be given for any merchandise ex¬ 
ported from the United States, and on which any drawback of duties or allow¬ 
ance shall be payable, in virtue of such exportation, shall and may be dis¬ 
charged, and not otherwise, by producing within one year from the date there- 


84 


DIGEST OF STATUTES. 


of, if the exportation be made to any port of Europe or America, or within 
two years, if made to any port of Asia or Africa, a certificate under the hand ot 
the consignee at the foreign port to whom the merchandise shall have been 
addressed, therein particularly setting forth and describing the articles so ex¬ 
ported, their marks, numbers, description of packages, the number thereo , 
Ld their actual contents, and declaring that tlie same have been received by 
them from on board the vessel, specifying the names of the master and vessel 
from which they were so received; and where such merchandise is not con¬ 
signed or addressed to any particular person at the foreign port to which tlie 
vessel is destined, or may arrive, but where the master, or other person on 
board such vessel may be the consignee of such merchandise, a certihcate trom 
the person to whom such merchandise may be sold or delivered, by spcn 
master or other person, shall be produced to the same effect as that required 
if the person receiving the same were originally intended to be the consignee 


1064. * Sec. 3045. In addition to such certificate, it shall be necessary to 
produce a certificate under the hand and seal of the consul or agent of the 
United States, residing at the place, declaring either that the facts stated in the 
certificate of such consignee, or other person, are to his knowledge true, or 
that such certificate is deserving of full faith and credit; which certificates oi 
the consignee, or other person, and consul or agent, shall, in all cases, as 
respects the landing or delivery of the merchandise, be confirmed by the oath 
of the master and mate, if living, or, in case of their death, by the oath of the 
two principal surviving officers of the vessel in which the exportation shall be 
made. Where there is no consul or agent of the United States residing at the 
place of delivery, the certificate of the consignee, or other person hereinbefore 
required, shall be confirmed by the certificate of two reputable American mer¬ 
chants residing at the place, or if there are no such American memhaihs, then 
by the certificate of two reputable foreign merchants, testifying that the 
several facts stated in such consignee or other person’s certificate, are, to their 
knowledge, just and true, or that such certificate is, in their opinion, worthy 
of full faith and credit; and such certificate shall also be supported by the oath 
of the master and mate, or other principal officers of the vessel, in manner as 
before prescribed. The oath of the master and mate, or other principal 
officers, shall, in all cases, when taken at a foreign port, be taken and subscribed 
before the consul or agent of the United States residing at such foreign port, 
if any such consul or agent reside thereat. 

1065. Sec. 3046. It shall be lawful for the consuls or agents of the United 
States, residing at the foreign ports, to demand twenty-five cents for adminis¬ 
tering eacl^ oath and one dollar for granting each certificate required by the 
preceding section, and if any consul or agent shall demand other or greater 
fees than are thus allowed, his bond shall be forfeited. 

1066. Sec. 3047. In cases of loss by sea, or by capture or other unavoidable 
accident, or when, from the nature of the trade, the proofs and certificates be¬ 
fore required are not, and cannot be, procured, the exporter shall be allowed 
to adduce to the collector of the port of exportation such other proofs as they 
may have, and as the nature of the case will admit; which proofs shall, with a 
statement of all the circumtances attending the transaction within the know¬ 
ledge of such collector, be transmitted to the Secretary of the Treasury, w^ho 
shall have power to allow a further reasonable time for obtaining such proofs; 
or if he be satisfied with the truth and validity of the proofs adduced, to direct 
the bond of such exporter to be canceled. If the amount of such bond shall 
not exceed the penal sum of two hundred dollars, the collector, with the naval 
officer, where there is one, and alone, where there is none, may, pursuant to 
such rules as shall be prescribed by the Secretary of the Treasury, admit such 
proof as may be adduced; and if they deem the same satisfactory, cancel such 
bond accordingly. 


REVISED STATUTES, TITLE XXXIV. 


85 


1067. Sec. 3048. So much money as may be necessary for the payment of 
debentures or drawbacks and allowances which may be authorized and pay¬ 
able, is hereby appropriated for that purpose out of any money in the Treasury, 
to be expended under the direction of the Secretary of that Department, accord¬ 
ing to the laws authorizing debentures or drawbacks and allowances. The 
collectors of the customs shall be the disbursing agents to pay such debentures, 
drawbacks, and allowances. All debenture certificates issued according to 
law shall be received in payment of duties at the custom-house where the same 
have been issued, the laws regulating drawbacks having been complied with. 

1068. Sec. 3049, If any merchandise entered for exportation, with intent to 
drawback the duties, or to obtain any allowance given by law on the exporta¬ 
tion thereof, shall be landed within any port within the limits of the United 
States, all such merchandise shall be subject to seizure and forfeiture, together 
with the vessel from which such merchandise shall be landed, and the vessels 
or boats used in landing the same; and all persons concerned therein shall, 
upon indictment and conviction thereof, suffer imprisonment for a term not 
exceeding six months. For discovery of frauds and seizure of merchandise 
relanded contrary to law, the several officers established by this Title shall have 
the same powers, and, in case of seizure, the same proceedings shall be had, as 
in the case of merchandise imported contrary to law. 

1069. Sec. 3050. If any merchandise, of which entry shall have been made 
in the office of a collector, for the benefit of drawback or bounty upon expor¬ 
tation, shall be entered by a false denomination, or erroneously as to the time 
when and the vessel in which it was imported, or shall be found to disagree 
with the packages, quantities, or qualities, as they were at the time of original 
importation, except such disagreement as may have been occasioned by neces¬ 
sary or unavoidable wastage or damage only, and except also in cases where 
permission shall haye been obtained according to law to alter or change the 
quantities or packages thereof, all such merchandise, or the value thereof to be 
recovered of the owner or person making such entry, shall be forfeited, and 
the person making such false entry shall also forfeit a sum equal to the value 
of the articles mentioned or described in such entry. 

1070. Sec. 3051. No forfeiture shall be incurred under the preceding sec¬ 
tion if it shall be made to appear to the satisfaction of the collector and naval 
officer of the district, if there be a naval officer, and if there be no naval officer, 
to the satisfaction of the collector, or of the court in which a prosecution for 
the forfeiture shall be had, that such false denomination, error, or disagreement 
happened by mistake or accident, and not from any intention to defraud the 
revenue. 

1071. Sec. 3052. None of the provisions of this Title shall operate to pre¬ 
vent the exportation of bonded merchandise from warehouse within three years 
from the date of original importation, nor its transportation in bond from the 
port into which it was originally imported to any other port for the purpose 
of exportation. 

1072. Sec. 3053. Any merchandise imported from the British North 
American provinces adjoining the United States, which shall have been duly 
entered and the duties thereon paid or secured according to law at either of 
the ports of entry in the collection-districts situated on the northern, north¬ 
eastern, and northwestern frontiers of the United States, may be transported 
by land or by water, or partly by land and partly by water, to any port or 
ports from which merchandise may be exported for benefit of drawback, and 
be thence exported with such privilege to any foreign country. The laws re¬ 
lating to the transportation of merchandise entitled to drawback, and the due 
exportation and proof of landing thereof, and all regulations which the Secre¬ 
tary of the Treasury may prescribe for the security of the revenue, must, how¬ 
ever, be complied with. 


86 


DIGEST OF STATUTES. 


1073. Sec. 3054, Any imported merchandise, in the original packages, 
which shall have been duly entered and warehoused in pursuance of the pro¬ 
visions relating to warehouses, may be exported therefrom in conformity with 
law, and be transported, in the manner indicated, to ports in the adjoining 
British provinces, and become entitled to the benefits of those provisions. 

1074. Sec. 3055. Merchandise imported into the United States and ex¬ 
ported from the port of Lake Ponchartrain shall be entitled to the benefit of 
a drawback of the duties upon exportation to any foreign port, under the same 
provisions, regulations, restrictions, and limitations, as if such merchandise 
had been exported directly from New Orleans by way of the Mississippi 
River, 

1075. Sec. 3056. Any imported merchandise which has been entered, and 
the duties paid or secured according to law, for drawback, may be exported 
to the British North American provinces adjoining the United States. 

1076. Sec. 3057. The Secretary of the Treasury is hereby further author¬ 
ized to prescribe such rules and regulations, not inconsistent with the laws of 
the United States, as he may deem necessary to carry into effect the provi¬ 
sions of the laws relating to drawbacks, and to prevent the illegal re-importa¬ 
tion of any merchandise which shall have been exported as herein provided. 


CHAPTER TEN. 

ENFORCEMENT OF DUTY-LAWS AND PUNISHMENT FOR VIOLATIONS. 

Sec. 3058. (See Amendment, post 1357.) 

1077. Sec. 3061. Any of the officers or persons authorized to board or 
search vessels may stop, search, and examine, as well without as within their 
respective districts, any vehicle, beast, or person, on which or whom he or 
tliey shall suspect there is merchandise which is subject to duty, or shall 
have been introduced into the United States in any manner contrary to law, 
whether by the person in possession or charge, or by, in, or upon such vehicle 
or beast, or otherwise, and to search any trunk or envelope, wherever found, 
in which he may have a reasonable cause to suspect there is merchandise 
which was imported contrary to law; and if any such officer or other person 
so authorized shall find any merchandise on or about any such vehicle, 
beast, or person, or in any such trunk or envelope, which he shall have 
reasonable cause to believe is subject to duty, or to have been unlawfully 
introduced into the United States, whether t3y the person in possession or 
charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize 
and secure the same for trial.* 


CHAPTER ELEVEN. 

PROVISIONS APPLYING TO COMMERCE WITH CONTIGUOUS COUNTRIES. 

1078. Sec. 3095. Except into the districts hereinbefore described on the 
northern, northwestern, and western boundaries of the United States, adjoin- 


Section 15of the Post Office Appropriation Act of March 3, 1879, provides: 

That foreign newspapers and other periodicals of the same general character as those admitted 
to the second class in the United States may, under the direction of the Postmaster-General, on 
application of the publishers thereof or their aarents, be transmitted through the mails at the same 
rates as if published in the United States. Nothing in this act shall be so construed as to allow 
the transmission through the mails of any publication which violates any copyright granted by 
the United States. (See 20 Stat,p. 359, alsos, s. 7759.) 





REVISED STATUTES, TITLE XXXIV. 


Canada, or into the districts adjacent to Mexico no 
or manufacture, subject to the payment of 
duties, shall be brought into the United States from any foreign port in any 
other manner than by sea, nor in any vessel of less than thirty tmis burden 
the admeasurement directed for ascertaining the tonnage of 
nndp! landed or unladen at any other port than is directed by this Title 
under the penalty of seizure and forfeiture of all such vessels, and of the 
therein, landed or unladen in any other manner, 
p u Pe^^sons may import any merchandise of which the 
pT^i PI p entirely prohibited, into the districts which are or may 

be established on the northern and northwestern boundaries of the United 
btates in vessels or boats of any burden, and in rafts or carriages of any kind 
or nature whatsoever. ^ J ^ 

1080. Sec. 3097. All vessels, boats, rafts, and carriages, of what kind so¬ 
ever, arriving in such districts, on the northern and northwestern frontiers 
containing merchandise subject to duties, on being imported into any port of 
the United States, shall be reported to the collector, or other chief offi4r of the 
customs at the port of entry in the district into which it shall be so imported- 
and such merchandise shall be accompanied with like manifests, and like 
entries shall be made, by the persons having charge of any such vessels, boats, 
ralts, and carriages, and by the owners or consignees of the merchandise laden 
on board the same; and the powers and duties of the officers of the customs 
shall be exercised and discharged in the districts last mentioned, in like man¬ 
ner as is prescribed in respect to merchandise imported in vessels from the 
sea; and generally, all such importations shall be subject to like regulations 
provided’ ^c>rfeitures as in other districts, except as is hereinafter specially 


1081. Sec. 3098. The master of any vessel, except registered vessels and 
every person having charge of any boat, canoe, cr raft, and the conductor or 
driver ot any carriage or sleigh, and every other person, coming from any 
foreign territory adjacent to the United States into the United States with 
inerchandise subject to duty, shall deliver, immediately on his arrival within 
the United States, a manifest of the cargo or loading of such vessel, boat canoe 
raft, carriage, or sleigh, or of the merchandise so brought from such ’foreign 
territory, at the office of any collector or deputy collector which shall be near¬ 
est to the boundary-line, or nearest to the road or waters by which such mer¬ 
chandise is brought; and every such manifest shall be verified by the oath of 
such person delivering the same; which oath shall be taken before such col¬ 
lector or deputy collector; and such oath shall state that such manifest con¬ 
tains a full, just, and true account of the kinds, quantities, and values of all 
the merchandise so brought from such foreign territory. 

1082. Sec. 3099. If the master, or other person having charge of any ves¬ 
sel, boat, canoe, or raft, or the conductor or driver of any carriage or sleigh, 
or other person bringing such merchandise, shall neglect or refuse to deliver 
the manifest required by the preceding section, or pass by or avoid such office, 
the merchandise subject to duty, and so imported, shall be forfeited to the 
United States, together with the vessel, boat, canoe, or raft, the tackle, apparel, 
and furniture of the same, or the carriage or sleigh, and harness and cattle 
drawing the same, or the horses with their saddles and bridles, as the case 
may be; and such master, conductor, or other importer shall be subject to a 
penalty of four times the value -of the merchandise so imported. 

1083. Sec. 3100. All merchandise, and all baggage and effects of passen¬ 
gers, and all other articles imported into the United States from any contiguous 
foreign country, except as hereafter provided, as well as the vessels, cars, and 
other vehicles and envelopes in which the same shall be imported, shall be un¬ 
laden in the presence of, and be inspected by, an inspector or other officer of. 


88 


DIGEST OF STATUTES. 


the customs, at the first port of entry or custom-house in the United ^tates 
where the same shall arrive; and to [enable the proper officer thoroughly to 
discharge this duty, he may require the owner or his agent, or other person, 
having charge or possession of] any trunk, traveling-bag, or sack, valise, or 
other envelope, or of any closed vessel, car, or other vehicle, to open the same, 
or to deliver to him the proper key. 

1084. Sec. 3101. If any owner, agent, or other person shall refuse or neg¬ 
lect to comply with his demands, allowed by the preceding section, the officer 
shall retain such trunk, traveling-bag, or sack, valise, or whatsoever it may be, 
and open the same, and, as soon thereafter as may be practicable, examine the 
contents; and if any article subject to the payment of duty shall_be found 
therein, the whole contents, together with the envelope, shall be forfeited to the 
United States, and disposed of as the law provides in other similar cases. If 
any such dutiable merchandise or article shall be found in any such vessel, 
car, or other vehicle, the owner, agent, or other person in charge of which shall 
have refused to open the same or deliver the key as herein provided, the 
same, together wdth the vessel, car, or other vehicle, shall be forfeited to the 
United States, and shall be held by such officer, to be disposed of as the law 
provides in other similar cases of forfeiture. 

1085. Sec. 3102. To avoid the inspection at the first port of arrival, the 
owner, agent, master, or conductor of any such vessel, car, or other vehicle, or 
owner, agent, or other person having charge of any such merchandise, baggage, 
effects, or other articles, may apply to any officer of the United States duly 
authorized to act in the premises, to seal or close the same, under and accord¬ 
ing to the regulations hereinafter authorized, previous to their importation 
into the United States; which officer shall seal or close the same accordingly; 
whereupon the same may proceed to their port of destination without further 
inspection. Every such vessel, car, or other vehicle, shall proceed, without 
unnecessary delay, to the port of its destination, as named in the manifest 
of its cargo, freight, or contents, and be there inspected. Nothing contained 
in this section shall be construed to exempt such vessel, car, or vehicle, or 
its contents, from such examination as may be necessary and proper to pre¬ 
vent frauds upon the revenue and violations of this Title. 

1086. Sec. 3103. The Secretary of the Treasury is hereby authorized and 
required to make such regulations, and from time to time so to change the same 
as to him shall seem necessary and proper, for sealing such vessels, cars, and 
other vehicles, when practicable, and for sealing, marking, and identifying 
such merchandise, baggage, effects, trunks, traveling-bags, or sacks, valises, 
and other envelopes and articles; and also in regard to invoices, manifests, 
and other pertinent papers, and their authentication. 

1087. Sec. 3104. If the owner, master, or person in charge of any vessel, 
car, or other vehicle so sealed, shall not proceed to the port or place of destina¬ 
tion thereof named in the manifest of its cargo, freight, or contents, and 
deliver such vessel, car, or vehicle to the proper officer of the customs, or 
shall dispose of the same by sale or otherwise, or shall unload the same, or 
any part thereof, at any other than such port, or place, or shall sell or dispose 
of the contents of such vessel, car, or other vehicle, or any part thereof, before 
such delivery, he shall be deemed guilty of felony, and on conviction thereof, 
before any court of competent jurisdiction, pay a fine not exceeding one 
thousand dollars, or shall be imprisoned for a term not exceeding five years, 
or both, at the discretion of the court; and such vessel, car, or other vehicle, 
with its contents, shall be forfeited to the United States, and may be seized 
wffierever found within the United States, and disposed of and sold as in 
other cases of forfeiture. Nothing in this section, however, shall be con¬ 
strued to prevent sales of cargo, in whole or in part, prior to arrival, to be 
delivered as per manifest, and after due inspection. 


REVISED STATUTES, TITLE XXXIV 


89 


1088. Sec. 3105. If any imanthorized person or persons shall wilfully break, 
cut, pick, open, or remove any wire, seal, lead, lock, or other fastening or 
mark attached to any vessel, car, or other vehicle, crate, box, bag, bale, basket, 
barrel, bundle, cask, trunk, package, or parcel, or anything w^hatsoever, under 
and by virtue of this Title and regulations authorized by it, or any other law, 
or shall affix or attach, or any way wilfully aid, assist, or encourage the affix¬ 
ing or attaching, by wire or otherwise, to any vessel, car, or other vehicle, or 
to any crate, box, bale, barrel, bag, basket, bundle, cask, package, parcel, 
article, or thing of any kind, any seal, lead, metal, or anything purporting to 
be a seal authorized by law, such person or persons shall be deemed guilty of 
felony, and shall be imprisoned for a term not exceeding five years, or shall 
pay a fine of not exceeding one thousand dollars, or both, at the discretion of 
tie court. 

1089. Sec. 8106. Each vessel, car, or other vehicle, crate, box, bag, basket, 
barrel, bundle, cask, trunk, package, parcel, or other thing, with the cargo, 
or contents thereof, from which the wire, seal, lead, lock, or other fasten¬ 
ing or mark shall have been broken, cut, picked, opened, or removed by any 
sucl unauthorized person or persons, or to which such seal, or other thing pur¬ 
porting to be a seal, has been wrongfully attached, shall be forfeited. 

10^0. Sec. 3107. If any store, warehouse, or other building shall be upon or 
near ffie boundary-line between the United States and any foreign country, 
and tuere is reason to believe that dutiable merchandise is deposited or has 
been placed therein or carried through or into the same without payment of 
duties, and in violation of law, and the collector, deputy collector, naval officer, 
or surveyor of customs, shall make oath before any magistrate competent to 
administer the same, that he has reason to believe, and does believe, that such 
offence has been therein committed, such officer shall have the right to search 
such building and the premises belonging thereto ; and if any such merchan¬ 
dise shall be found therein, the same, together with such building, shall be 
seized, forfeited, and disposed of according to law, and the building shall be 
forthwith Uken down or removed. 

1091. Se(\ 3108. Any person who shall have received or deposited in such 
building upon the boundary-line between the United. States and any foreign 
country, or carried through the same, any merchandise, or shall have aided 
therein, in violation of law, shall be punishable by a fine of not more than ten 
thousand dolUrs, or by imprisonment for not more than two years, or by both. 

1092. Sec. 3109. The master of any foreign vessel, laden or in ballast, arriv¬ 
ing in the wateis of the United States from any foreign territory adjacent to 
the northern, northeastern, or northwestern frontiers offihe United States, shall 
report at the offi(fe of any collector or deputy collector of the customs, which 
shall be nearest to the point at which such vessel may enter such waters; and 
such vessel shall n[)t proceed farther inland, either to unlade or take in cargo, 
without a special permit from such collector or deputy collector^ issued under 
and in accordance with such general or special regulations as the Secretary of 
the Treasury may in his discretion, from time to time, prescribe. For any 
violation of this section such vessel shall be seized and forfeited. 

1093. Sec. 3110. If mv merchandise shall, at any port in the United States 
on the northern, n orthesis tern, or northwestern frontiers thereof, be laden upon 
any vessel belonging wholly or in part to a subject of a foreign country, and 
shall be taken thence to aforeign port to be reladen and reshipped to any other 
port in the United States on such frontiers, either by the same or any other 
vessel, foreign or Americali, with intent to evade the provisions relating to the 
transportation of merchandise from one port of the IJnited. States to another 
port of the United States, in a vessel belonging wholly or in part to a subject 
of any foreign power, the merchandise shall, on its arrival at such last-named 
port, be seized and forfeited b the United States, and the vessel shall pay a 
tonnage-duty of fifty cents per ton on her admeasurement. 


90 


DIGEST OF STATUTES. 


1094. Sec. 3111. If any vessel enrolled or licensed to engage in the foreign 
and coasting trade on the northern, northeastern, and northwestern frontiers 
States shall touch at any port in the adjacent British provinces, 
and the master of such vessel shall purchase any merchandise for the use of the 
vessel, the master of the vessel shall report the same, with cost and quantity 
collector or other officer of the customs at the first port in the 
United States at which he shall next arrive, designating them as ‘‘sea-stores * ” 
and in the oath to be taken by such master of such vessel, on making such re¬ 
port, he shall declare that the articles so specified or designated ‘‘ sea-stores ’ 
are truly intended for the use exclusively of the vessel, and are not intended 
for sale, transfer, or private use. If any other or greater quantity of dutiable 
articles shall be found on board such vessel than are specified in such report 
or entry of such articles, or any part thereof shall be landed without a 
permit from a collector or other officer of the customs, such articles, togetler 
^^PParel, tackle, and furniture, shall be forfeited. 

examination and inspection by the collectoi or 
otnei officer of the customs, such articles are not deemed excessive in quantity 
for the use of the vessel, until an American port may be reached by such ves¬ 
sel where such sea-stores can be obtained, such articles shall be declarea free 
of duty; but if it shall be found that the quantity or quantities of such ardcles 
or any part thereof so reported, are excessive, it shall be lawful for tie col¬ 
lector or other officer of the customs to estimate the amount of duty oi such 
excess, which shall be forthwith paid by the master of the vessel, on peralty of 
paying a sum of not less than one hundred dollars, nor more than four times 
the value of such excess, or such master shall be punishable by iniprison- 
“Tnoc months, and not more than two years 

1096. Sec. 3113 Articles purchased for the use of or for sale on loard any 
saloon stores or supplies, shall be deemed merchandise, and 
shall be liable, when purchased at a foreign port, to entry and the payment of 
the duties found to be due thereon, at the first port of arrival of such vessel in 
t e United States; and for a failure on the part of the saloon-keepc^r or person 
purchasing or owing such articles to report, make entries, and p.y dutms, as 
ereinbefore required, such articles, together with the fixtures and other mer¬ 
chandise, found in such saloon or on or about such vessel belonging to and 
owned by such saloon-keeper or other person interested in sucn saloon, shall 
e seized and forfeited, and such saloon-keeper or other persor so purchasing 
and owning shall be liable to a penalty of not less than one hundred dollars 
and not more than five hundred, and shall be punishable by imprisonment 
^^^ncv 7 than three months, and not more than two years. 

IUil7. bEC. 3114. The equipm ents,* or any part thereof, including boats, pur- 

Treasury Eegulations of 1857 ruled that, 
although no part of the proper equipment of a vessel arriving in the United States is liable to 
duty such equipment is not to comprehend more than the usual quantify of spare sa L or 
articles, and any redundancy becomes liable to duty, such as two sete of chaiS for inst^nee 
where one set constitutes a proper equipment of the vessel chains, tor instance, 

merchandise, and subject nther to the payment of duty or 
thatfll? ““i board the veKel as a part of her equipmeni, it was decided by the Department 





91 


REVISED STATUTES, TITLE XXXIV. 

chased for, or the expenses of repairs made in a foreign country upon a vessel 
enrolled and licensed under the laws of the United States to engage in the 
foreign and coasting trade on the northern, northeastern, and northwestern 
frontiers of the United States, or a vessel intended to be employed in such 
trade, shall, on the first arrival of such vessel in any port of the United States, 
be liable to entry and the payment of an ad-valorem duty of fifty per centum 
on the cost thereof in such foreign country; and if the owner or master of 
such vessel shall wilfully and knowingly neglect or fail to report, make entry, 
and pay duties as herein required, such vessel, with her tackle, apparel, and 
furniture, shall be seized and forfeited. 

1098. Sec. 3115. If the owner or master of such vessel shall, however, furnish 
good and sufficient evidence that such vessel, while in the regular course of 
her voyage, was compelled, by stress of weather or other casualty, to put into 
such foreign port and purchase such equipments, or make such repairs, to 
secure the safety of the vessel to enable her to reach her port of destination, 
then it shall be competent for the Secretary of the Treasury to remit or refund 
such duties, and such vessel shall not be liable to forfeiture, and no license 
or enrollment and license, or renewal of either, shall hereafter be issued to 
any such vessel until the collector to whom application is made for the same 
shall be satisfied, from the oath of the owner or master, that all such equip¬ 
ments and repairs made within the year immediately preceding such appli¬ 
cation have been duly accounted for under the provisions of this and the 
preceding sections, and the duties accruing thereon duly paid; and if such 
owner or master shall refuse to take such oath, or take it falsely, the vessel 
shall be seized and forfeited. 

1099. Sec. 3116. The master of every vessel enrolled or licensed to engage 
in the foreign and coasting trade on the northern, northeastern, and north- 
w'estern frontiers of the United States, except canal-boats employed in navi¬ 
gating the canals within the United States, shall, before the departure of his 
vessel from a port in one collection-district to a port in another collection-dis¬ 
trict, present to the collector at the port of departure duplicate manifests of 
his cargo, or, if he have no cargo, duplicate manifests setting forth that fact; 
such manifests shall be subscribed and sw'orn to by the master before the col¬ 
lector, who shall indorse thereon his certificate of clearance, retaining one for 
the files of his office; the other he shall deliver for the use of the master. 

1100. Sec. 3117. If any vessel so enrolled or licensed shall touch at any in¬ 
termediate port in the United States, and there discharge cargo taken on board 
at an American port, or at such intermediate ports shall take on board cargo 
destined for an American port, the master of such vessel shall not be required 
to report such lading or unlading at such intermediate ports, but shall enter 
the same on his manifest obtained at the original port of departure, which he 
shall deliver to the collector of the port at which the unlading of the cargo is 
completed, within twenty-four hours after arrival, and shall subscribe and 
make oath as to the truth and correctness of the same. 

1101. Sec. 3118. The master of any vessel so enrolled or licensed shall, before 
departing from a port in one collection-district to a place in another collection- 


See also syllabus of the case of Weld v. Maxwell, 4 Bl, C. C., as to duty on equipments under 
previous acts. 

The free entry of a new rudder and stern-pos*t imported to replace those lost by a vessel enter¬ 
ing in distress was refused on the ground that “there is no provision of law authorizing such 
free entry.” (May 7, 1870. N. Y. Syn. Series, 657.) 

Certain machinery of a vessel winter-bound in the United States, exported for repair, was held 
to be dutiable on its return. (Jan. 31, 1870, Burlington. Syn. Series, 567.) 

Grain bags of foreign production and manufacture, which, under Department’s ruling of 
November 28, 1871 (not published in Synopsis), are exempted from payment of duty as part of 
the equipment of the vessel, cannot be transferred from the vessel to which they belong to 
another vessel, without being first entered and subjected to the payment of duty. (January 2, 
1874, N. O., Syn. Ser., 1749.) But see also Tr. Eeg. 1874, Art. 472. 




92 


DIGEST OF STATUTES. 


district, where there is no custom-house, file his manifest, and obtain a clear¬ 
ance in the same manner, and make oath to the manifest, which manifest 
and clearance shall be delivered to the proper officer of customs at the port at 
which the vessel next arrives after leaving the place of destination specified 
in the clearance. 

1102. Sec. 3119. Nothing contained in the three preceding sections shall ex¬ 
empt masters of vessels from reporting, as now required by law, any merchan¬ 
dise destined for any foreign port. No permit shall be required for the 
unlading of cargo brought from an American port. 

1103. Sec. 3120. No merchandise taken from any port in the United States 
on the northern, northeastern, or northwestern frontiers thereof, to a port in 
another collection district of the United States on such frontiers, in any vessel, 
shall be unladen or delivered from such vessel within the United States, but 
in open day, that is to say, between the rising and setting of the sun, except 
by special license from the collector or other principal officer of the port for 
the purpose. ^ The owner of every vessel whose master or manager shall neglect 
to comply with the provisions of this section shall be liable to a penalty of 
not less than one hundred dollars nor more than five hundred. The Secretary 
of the Treasury may, from time to time, make such regulations, as to him 
shall seem necessary and expedient for unloading at and clearance from any 
port or place on such frontiers of ships or vessels at night. [And that the 
Secretary of the Treasury be, and he is hereby, authorized, in his discretion, 
to make such regulations as shall enable vessels engaged in the coasting- 
trade between ports and places upon Lake Michigan exclusively, and laden 
with American productions and free merchandise only, to unlade their 
cargoes without previously obtaining a permit to unlade.] * 

1104. Sec. 3121. The master of any vessel with cargo, passengers, or bag¬ 
gage from any foreign port, shall obtain a permit and comply with existing 
laws, before discharging or landing the same. 

1105. Sec. 3122. The master of any vessel so enrolled or licensed, destined 
with a cargo from a place in the United States, at which there may be no cus¬ 
tom-house, to a port where there may be a custom-house, shall, within 
twenty-four hours after arrival at the port of destination, deliver to the proper 
officer of the customs a manifest, subscribed by him, setting forth the cargo 
laden at the place of departure, or laden or ^unladen at any intermediate 
port, or place, to the truth of which manifest he shall make oath before such 
officer. If the vessel, however, have no cargo, the master shall not be required 
to deliver such manifest. 

1106. Sec. 3123. Steam-tugs duly enrolled and licensed to engage in the 
foreign and coasting trade on the northern, northeastern, and northwestern 
frontiers of the United States, when exclusively employed in towing vessels 
shall not be required to report and clear at the custom-house. When such 
steamrtugs, however, are employed in_ towing rafts or other vessels without 
sail or steam motive power, not_ required to be enrolled or licensed under 
existing laws, they shall be required to report and clear in the same manner 
as IS hereinbefore provided in similar cases for other vessels. 

manifests, certificates of clearance, and oaths, pro- 
vided tor by the eight preceding sections, shall be in such form, and pre¬ 
pared, filled up, and executed in such manner as the Secretary of the 
Treasury may from time to time prescribe. 

1108. Sec. 3125. If the master of any enrolled or licensed vessel shall 
neglect or tail to cornply with any of the provisions or requirements of the 
nine preceding sections, such master shall forfeit and pay to the United 
States the sum of twenty dollars for each and every failure or neglect and 


The clause in brackets was added by Act of February 27,1877. 19 Stat., 248. 





93 


REVISED STATUTES, TITLE XXXV. 

for which sum the vessel shall he liable, and may be summarily proceeded 
against, by way of libel, in any district court of the United States. 

1109. Sec. 3126. Any vessel, on being duly registered in pursuance of the 
laws ot the United States, may engage in trade between one port in the United 
States and one or more ports within the same, with the privilege of touching at 
one or mop foreign ports during the voyage, and land and take in thereat 
merchandise, passengers and their baggage, and letters, and mails. All such 
vessels shall be furnished by the collectors of the ports at which they shall 
take in their cargoes in the United States, with certified manifests, setting 
forth the particulars of the cargoes, the marks, number of packages, by whom 
shipped, to whom consigned, at what port to be delivered; designating such 
merchandise as is entitled to drawback, or to the privilege of being placed 
in warehouse; and the masters of all such vessels shall, on their arrival at 
any port of the United States from any foreign port at which such vessel may 
have touched, as herein provided, conform to the laws providing for the 
delivery of manifests of cargo and passengers taken on board at such foreign 
port, and all other laws regulating the report and entry of vessels from foreign 
ports, and be subject to all the penalties therein prescribed. 

1110. Sec. 3127. Any foreign merchandise taken in at one port of the United 
States to be conveyed in registered vessels to any other port within the same, 
either under the provisions relating to warehouses, or under the laws regulat¬ 
ing the transportation coastwise of merchandise entitled to drawback, as well 
as any merchandise not entitled to drawback, but on which the import 
duties chargeable by law shall have been duly paid, shall not become subject 
to any import duty by reason of the vessel in which they may arrive having 
touched at a foreign port during the voyage. 

1111. Sec. 3128. When any merchandise shall be imported from Canada 
into the United States, in any steamboat on Lake Champlain, and the mer¬ 
chandise shall have been duly entered, the duties thereon paid at the office of 
the collector of any district adjoining Lake Champlain, it shall be lawful to land 
such merchandise in the same or any other district adjoining Lake Champlain. 

1112. Sec. 3129. The Secretary of the Treasury, with the approbation of the 
President, provided the latter shall be satisfied that similar privileges are ex¬ 
tended to vessels of the United States in the colonies hereinafter mentioned, is 
hereby authorized, under such regulations as he may prescribe, to protect the 
revenue from fraud, to permit vessels laden with the products of Canada, Nev/ 
Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island, or either 
of them, to lade or unlade at any port within any collection-district of the 
United States which he may designate; and if any such vessel entering a 
port so designated, to lade or unlade, shall neglect or refuse to comply with 
the regulations so prescribed by the Secretary of the Treasury, such vessel, 
and the owner and master thereof, shall be subject to the same penalties as if 
no authority under this section had been granted to lade or unlade in such 
port. 


TITLE XXXV. 

INTERNAL REVENUE. 

CHAPTER ONE. 

OFFICERS OF INTERNAL REVENUE. 

1113. Sec. 3140.* The word “State,” when used in this Title, shall be con¬ 
strued to include the Territories and the District of Columbia, where such 


*• As Amended by Act of February 27, 1877. 19 Stat., 248. 




94 


DIGEST OF STATUTES. 


construction is necessary to carry out its provisions. And where not other¬ 
wise distinctly expressed or manifestly incompatible with the intent thereof, 
the word “person,” as used in this Title, shall be construed to mean and 
include a partnership, association, company, or corporation, as well as a 
natural person. 


CHAPTER THREE. 

SPECIAL TAXES. 

1114. Sec. 3242. Every person who carries on the business of a manu¬ 
facturer of tobacco, snuff, or cigars, dealer in manufactured tobacco, dealer in 
leaf tobacco, or retail dealer in leaf-tobacco, without having paid a special tax 
therefor, as provided by law, shall, besides being liable to the payment of the 
tax, be fined not more than five hundred dollars or be imprisoned not more 
than one year, or both, at the discretion of the court.* 

11146. Sec. 3244. Sixth. {See Amendment, 'post 1286.) 

1115. Seventh. Retail dealers in leaf-tobacco shall each pay five hundred 
dollars, and if their annual sales exceed one thousand dollars, shall each pay, 
in addition thereto, fifty cents for every dollar in excess of one thousand dol¬ 
lars of their sales. Every person shall be regarded as a retail dealer in leaf- 
tobacco whose business it is to sell leaf-tobacco in quantities less than an orig¬ 
inal hogshead, case, or bale; or who sells directly to consumers, or to persons 
other than dealers in leaf-tobacco, who have paid a special tax as such; or to 
manufacturers of tobacco, snuff, or cigars who have paid a special tax; or to 
persons who purchase in original packages for export. Retail dealers in leaf- 
tobacco shall also keep a book, and enter therein daily their purchases and 
sales, ill a form and manner to be prescribed by the Commissioner of Internal 
Revenue, which book shall be open at all times for the inspection of any 
revenue officer. 

1116. Eighth. Dealers in tobacco shall each pay five dollars. Every person 
whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or 
cigars, shall be regarded as a dealer in tobacco, and the payment of a special 
tax as a wholesale or retail liquor dealer, or the payment of any other special 
tax, shall not relieve any person who sells manufactured tobacco and cigars 
from the payment of this tax: Provided, That no manufacturer of tobacco, 
snuff, or cigars shall be required to pay a special tax as dealer in manufactured 
tobacco and cigars for selling his own products at the place of manufacture. 

1117. Ninth. Manufacturers of tobacco shall each pay ten dollars. Everv 
person whose business it is to manufacture tobacco or snuff for himself, or who 
employs others to manufacture tobacco or snuff, whether such manufacture be 
by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, 
or otherwise preparing raw or leaf-tobacco, or manufactured or partially manu¬ 
factured tobacco or snuff, or the putting up for use or consumption of scraps, 
waste, clippings, stems, or deposits of tobacco resulting from any process of 
handling tobacco, or by the working or preparation of leaf-tobacco, tobacco 
stems, scraps, clippings, or waste, by sifting, twisting, screening, or anv other 
process, shall be regarded as a manufacturer of tobacco. 

1118. Tenth. Manufacturers of cigars shall each pay ten dollars. Every 
person whose business it is to make or manufacture cigars for himself, or who 
employs others to make or manufacture cigars, shall be regarded as a manu- 


* Act of June 30,1864, ch. 173, § 73. 13 Stat., 249. 






REVISED STATUTES, TITLE XXXV. 


95 


facturer of cigars. No special-tax stamp shall be issued'to any manufacturer 
of cigars until he has given the bond required by law. Every person whose 
business it is to make cigars for others, either for pay, upon commission, on 
shares, or otherwise, from material furnished by others, shall be regarded as a 
cigar-maker. ^ Every cigar-maker shall cause his name and residence to be 
registered, without previous demand, with the collector of the district in 
which such cigar-maker shall be employed; and every manufacturer of cigars 
employing any cigar-maker who shall have neglected or refused to make such 
registry shall be fined five dollars for each day that such cigar-maker so 
ofiending, by neglect or refusal to register, shall be employed by him. 


CHAPTER FOUR. 

DISTILLED SPIRITS. 

1119. Sec. 3249.^ Proof-spirits shall be held to be that alcoholic liquor which 
contains one-half its volume of alcohol of a specific gravity of seven thousand 
nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahren¬ 
heit. And for the prevention and detection of frauds by distillers of spirits, 
the Commissioner of Internal Revenue may prescribe for use such hydro¬ 
meters, saccharometers, weighing and gauging instruments, or other means 
for ascertaining the quantity, gravity, and producing capacity of any mash, 
wort, or beer used, or to be used, in the production of distilled spirits, and the 
strength and quantity of spirits subject to tax, as he may deem necessary; 
and he may prescribe rules and regulations to secure a uniform and correct 
system of inspection, weighing, marking, and gauging of spirits. 

1120. Sec. 3250. In all sales of spirits a gallon shall be held to he a gallon 
of proof-spirits, according to the standard prescribed in the preceding section, 
set forth and declared for the inspection and gauging of spirits throughout 
the United States. 


CHAPTER SIX. 

TOBACCO AND SNUFF. 

11205. Sec. 3362. {See Amendment^ post 1289.) 

1121. Sec. 3363. No manufactured tobacco shall be sold or offered for sale 
unless put up in packages and stamped as prescribed in this chapter, except at 
retail by retail dealers from wooden packages stamped as provided in this 
chapter; and every person who sells or offers for sale any snuff, or any kind 
of manufactured tobacco, not so put up in packages and stamped, shall be 
fined not less than five hundred dollars nor more than five thousand dollars, 
and imprisoned not less than six months nor more than two years.* 

1122. Sec. 3368. Upon tobacco and snuff manufactured and sold, or re¬ 
moved for consumption or use, there should be levied and collected the 
following taxes: 

1122. On snuff, manufactured of tobacco or any substitute for tobacco, 
ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when 


Act of July 20, 1868, ch. 186, I 78. 15 Stat., 159. 





96 


DIGEST OF STATUTES. 


prepared for use, a fax of thirty-two cents per pound. And snuff-flour, when 
sold, or removed for use or consumption, shall be taxed as snuff, and shall be 
put up in packages and stamped in the same manner as snuff. Amend¬ 

ment^ post 1285.) 

1123. On all chewing and smoking tobacco, fine-cut, cavendish, plug, or 
twist, cut or granulated,* of every description ; on tobacco twisted by hand or 
reduced into a condition to be consumed, or in any manner other than the 
ordinary mode of drying and curing, prepared for sale or consumption, even 
if prepared without the use of any machine or instrument, and without being 
})ressed or sweetened ; and on all fine-cut shorts and refuse scraps, clippings, 
cuttings, and sweepings of tobacco, a tax of [twenty cents a pound.] {See 
Amendment, post 1285.) 

Sec. 3371. (See Amendment, post 1295.) 

1124. Sec. 3372. Every manufacturer of tobacco or snuff who removes, 
otherwise than as provided by law, or sells, without the proper stamps denot¬ 
ing the tax thereon, or without having paid the special tax, or given bond as 
required by law, any tobacco or snuff, or who makes false and fraudulent 
entries of manufactures or sales of tobacco or snuff, or makes false or fraud¬ 
ulent entries of the purchase or sales of leaf-tobacco, tobacco stems, or other 
material, or who affixes any false, forged, fraudulent, spurious, or counterfeit 
stamp, or imitation of any stamp, required by law, or any stamp required 
by law which has been previously used, to any box or package containing 
any tobacco or snuff, shall, in addition to the penalties elsewhere provided 
by law for such offences, forfeit to the United States all the raw material and 
manufactured or partly manufactured tobacco and snuff, and all machinery, 
tools, ^ implements, apparatus, fixtures, boxes, and barrels, and all other 
materials which may be found in his possession, in his manufactorv, or 
elsewhere. 

1125. Sec. 3373. The absence of the proper stamp on any package of manu¬ 
factured tobacco or snuff shall be notice to all persons that the tax has not 
been paid thereon, and shall be prima-facie evidence of the non-payment 
thereof. And such tobacco or snuff shall be forfeited to the United States. 

1126. Sec. 3374. Every person who removes from any manufactory, or from 
any place where tobacco or snuff is made, any manufactured tobacco or snuff 
without the same being put up in proper packages, or without the proper 
stamp for the amount of tax thereon being affixed and cancelled, as required 
by law; or, if the same be intended for export, without the proper export 
stamp being affixed ; or who uses, sells, or offers for sale, or has in possession, 
except in the manufactory, or while in transfer under bond or a collector’s 
permit, from any manufactory, store, or warehouse, to a vessel for exportation 
to a foreign country, any manufactured tobacco or snuff, without proper 
stamps for the amount of tax thereon being affixed and cancelled; or who 
sells, or offers for sale, for consumption in the United States, or uses, or has 
in possession, except in the manufactory, or while in transfer, under bond or 
a collector’s permit, from any manufactory, store, or warehouse, to a vessel for 
exportation to a foreign country, any manufactured tobacco or snuff on 
wdiich only the stamp marking the same for export has been affixed, shall for 
each such offence, respectively, be fined not less than one thousand dollars 
nor more than five thousand dollars, and be imprisoned not less than six 
months nor more than two years. 

1127. Sec. 3375. Every person who affixes to any package containing tobacco 
or snuff any false, forged, fraudulent, spurious, or counterfeit stamp, or a 
stamp which has been before used, shall be deemed guilty of a felony, and 
shall be fined not less than one thousand dollars nor more than five thousand 
dollars^ and imprisoned not less than two years nor more than five years. 

1128. Sec. 3376. Whenever any stamped box, bag, vessel, wrapper, or 


97 


REVISED STATUTES, TITLE XXXV. 

2mnT^Wpnn-^ kind, containing tobacco or snuff, is emptied, the stamp or 
mavbp^ Anrt"^ destroyed by the person in whose hands the same 
fo^nnh «fuses so to do shall, 

davfnor fined fifty dollars, and imprisoned not less than ten 

o? who h^v« months. And every person.who sells or gives away, 

or who buys or accepts from another any such empty stamped box bag 

In^v^sucir?^®*^; kind, or the stamp or stamps taken’from 

fo7pnpT box bag, vessel, wrapper, or envelope of any kind, shall, 

[ess than a"®*! °"® hundred dollars and imprisoned for not 

or other oZ-solf “°^® °i?® ®''e>’y manufacturer 

or other person who puts tobacco or snuff into any such box bag vessel 

SFed’o^r'wh^^fP"’ I*?® ®='“® emptied’or partially 

a^lstsr;^ wh^ Possessiori, or affixes to any box or other package, 

any stamp which has been previously used, or who sells, or offers for sale 

anv fraudnlenV'' pf tobacco, snuff, or cigars, having affixed thereto 

any Iraudulent, spurious, imitation, or counterfeit stamp, or stamp that has 
been previously used, or s®lls from any such fraudulently stamp^ed box or 
th» ’ his possession any box or package as aforesaid, knowing 

w 1 p« th ^® stamped, shall, for each such offence, be fined 

not less than one hundred dollars nor more than five hundred dollars, and 
imprisoned for not less than one year nor more than three years. 

• A?®' r' manufactured tobacco and snuff (not including cigars') 

imported from foreign countries shall, in addition to the import duties imposed 
on the same, pay the tax irnposed by law on like kinds of tobacco and snuff 
nwnufactured in the United States, and have the same stamps respectively 
affixed. Such stamps shall be affixed and cancelled on all such articles so im¬ 
ported by the owner or importer thereof, while they are in the custody of the 
proper cu^om-house officers, and such articles shall not pass out of the custody 
ot said officers until the stamps have been affixed and cancelled. Such 
tobacco and snuff shall be put up in packages, as prescribed by law for like 
articles manufactured in the United States before the stamps are affixed • 
and the owner or importer shall be liable to all the penal provisions prescribed 
tor manufacturers of tobacco and snuff manufactured in the United States 
Whenever it is necessary to take any such articles, so imported, to any place 
tor the purpose of repacking, affixing, and cancelling such stamps, other 
than the public stores of the United States, the collector of customs of the port 
where they are entered shall designate a bonded warehouse to which they 
shall b© taken, under the control of such customs officer as he may direct. 
And every officer of customs who permits any such articles to pass out of his 
custody or control without compliance by the owner or importer thereof with 
the provisions of this section relating thereto, shall be deemed guilty of a 
misdemeanor, and shall be fined not less than one thousand dollars nor 
more than five thousand dollars, and imprisoned not less than six months 
nor more than three years. (See Amendment, post 1296.) 

Sec. 3386. (See Amendment, post 1297.) 


CHAPTER SEVEN. 

CIGARS. 

1130. Sec. 3387. Every person before commencing, or, if he has already 
commenced, before continuing, the manufacture of cigars, shall furnish, 



98 


DIGEST OF STATUTES. 


without previous demand therefor, to the collector of the district a statement 
in duplicate, under oath, setting forth the place, and, if in a city, the street 
and number of the street, where the manufacture is to be carried on; and 
when the same are to be manufactured for, or to be sold and delivered to, 
any other person, the name and residence and business or occupation of the 
person for whom they are to be manufactured, or to whom they are to be 
delivered; and shall give a bond, in conformity with the provisions of this 
Title, in such penal sum as the collector may require, not less than five 
hundred dollars, with an addition of one hundred dollars for each person 
proposed to be employed by him in making cigars, and the sum of said bond 
may be increased from time to time and additional sureties required, at the 
discretion of the collector, or under the instructions of the Commissioner of 
Internal Revenue. Said bond shall be conditioned, [that he shall not employ 
any person to manufacture cigars who has not been duly registered as a 
cigar-maker] (1298); that he shall not engage in any attempt, by himself or 
by collusion with others, to defraud the Government of any tax on his manu¬ 
factures; that he shall render correctly all the returns, statements, and inven¬ 
tories prescribed; that whenever he shall add to the number of cigar-makers 
employed by him he shall immediately give notice thereof to the collector of 
the district; that he shall stamp, in accordance with law, all cigars manu¬ 
factured by him before he offers the same or any part thereof for sale, and 
before he removes any part thereof from the place of manufacture; that he 
shall not knowingly sell, purchase, expose, or receive for sale, any cigars 
which have not been stamped as required by law; and that he shall comply 
with all the requirements of law relating to the manufacture of cigars. 
Every cigar-manufacturer shall obtain from the collector of the district, who 
is hereby required to issue the same, a certificate setting forth the number of 
cigar-makers for which the bond has been given, and shall keep the same 
posted in a conspicuous place within the manufactory; and every cigar- 
manufacturer who neglects or refuses to obtain such certificate, or to keep 
the same posted as hereinbefore provided, shall be fined one hundred dollars. 
And every person who manufactures cigars of any description, without first 
giving bond as herein required, shall be fined not less than one hundred 
dollars nor more than five thousand dollars, and imprisoned not less than 
three months nor more than five years. Cigarettes and cheroots shall be 
held to be cigars under the meaning of this chapter. 

Sec. 3392. (See Amendment, post 1299.) 

1131. Sec. 3394. Upon cigars which shall be manufactured and sold, or 
removed for consumption or use, there shall be assessed and collected the 
following taxes, to be paid by the manufacturer thereof: 

1132. On cigars of all descriptions, made of tobacco or any substitute 

therefor, [five] dollars per thousand; on cigarettes weighing not more than 
three pounds per thousand, one dollar and [fiftv] cents per thousand; on 
cigarettes weighing more than three pounds per thousand, [five] dollars per 
thousand. (1247.) ^ ^ 

1133. Sec. 3395. The Commissioner of Internal Revenue shall cause to be 
prepared, for payment of the tax upon cigars, suitable stamps denoting the 
tax thereon. Such stamps shall be furnished to collectors requiring them, 
and collectors shall, if there be any cigar-manufacturers within their re¬ 
spective districts, keep on hand at all times a supply equal in amount to 
two months’ sales thereof, and shall sell the same only to the cigar-manu¬ 
facturers who have given bonds and paid the special tax, as required by law, 
in their districts, respectively, and to importers of cigars, who are required to 
affix the same to imported cigars in the custody of customs officers, and to 
persons required by law to affix the same to cigars on hand after the first 
day of April, eighteen hundred and sixty-nine. Every collector shall keep 


REVISED STATUTES, TITLE XXXV. 


99 


number, amount, and denominate values of the stamps 
sold by him to each cigar-manufacturer, and to other persons above described. 

1134. Sec. 3396. The Commissioner of Internal Revenue may prescribe 
such regulations for the inspection of cigars, cheroots, and cigarettes, and the 
collection of the tax thereon, as he may deem most efective for the preven¬ 
tion of frauds in the payment of such tax. 

Sec. 3397. See Amendment^ post 1300. 

^ 1135. Sec. 3398. The absence of the proper revenue-stamp on any box of 
cigars sold, or offered for sale, or kept for sale, shall be notice to all persons 
that the tax has not been paid thereon, and shall be prima-facie evidence of 
the non-payment thereof, and such cigars shall be forfeited to the United 
States. 

1136. Sec. 3399. Whenever cigars of any description are manufactured, in 
whole or in part, upon commission or shares, or the material is furnished by 
one party and manufactured by another, or the material is furnished or sold 
by one party with an understanding or agreement with another that the 
cigars are to^ be received in payment therefor, or for any part thereof, the 
stamps required by law shall be affixed by the actual maker before the cigars 
are removed from the place of manufacturing. And in case of fraud on the 
part of either of said parties in respect to said manufacture, or of any collu¬ 
sion on their part with intent to defraud the revenue, such material and cigars 
shall be forfeited to the United States; and every person engaged in such 
fraud or collusion shall be fined nof less than one hundred dollars nor more 
than five thousand dollars, and imprisoned for not less than six months nor 
more than three years. 

^ 1137. Sec. 3400. Every manufacturer of cigars who removes or sells any 
cigars without payment of the special tax as a cigar-manufacturer, or without 
having given bond as such, or without the proper stamps denoting the tax 
thereon; or who makes false or fraudulent entries of the manufacture or sale 
of any cigars; or makes false or fraudulent entries of the purchase or sale 
of leaf-tobacco, tobacco stems, or other material used in the manufacture of 
cigars; or who affixes any false, forged, spurious, fraudulent, or counterfeit 
stamp, or imitation of any stamp, required by law to any box containing 
any cigars, shall, in addition to the penalties elsewhere provided hi this Title 
for such offences, forfeit to the United States all raw material and manu¬ 
factured or partly manufactured tobacco and cigars, and all machinery, tools, 
implements, apparatus, fixtures, boxes, barrels, and all other materials which 
shall be found in his possession, or in his manufactory, and used in his business 
as such manufacturer, together with his estate or interest in the building or 
factory, and the lot or tract of ground on which such building or factory is 
located, and all appurtenances thereunto belonging. 

1138. Sec. 3401. Every person who sells or offers for sale any cigars, repre¬ 
senting the same to have been manufactured and the tax paid thereon prior to 
July twenty, eighteen hundred and sixty-eight, when the same were not so 
manufactured and the tax was not so paid, shall be liable to a penalty of five 
hundred dollars for each offence, and shall be deemed guilty of a misdemeanor, 
and shall be fined not less than five hundred dollars nor more than five 
thousand dollars, and imprisoned not less than six months nor more than 
three years. 

1139. Sec. 3402. All cigars imported from foreign countries shall pay, in 
addition to the import duties imposed thereon, the tax prescribed by law for 
cigars manufactured in the United States, and shall have the same stamps 
affixed. The stamps shall be affixed and cancelled by the owner or importer 
of the cigars while they are in the custody of the proper custom-house 
officers, and the cigars shall not pass out of the custody of such officers until 
the stamps have been so affixed and cancelled, but shall be put up in boxes 

Lore. 


100 


DIGEST OF STATUTES. 


containing quantities as prescribed in this chapter for cigars manufactured 
in the United States, before the stamps are affixed.* And the owner or 
importer of such cigars shall be liable to all the penal provisions of this 
Title prescribed for manufacturers of cigars manufactured in the United 
States. Whenever it is necessary to take any cigars so imported to any 
place other than the public stores of the United States, for 'the purpose of 
affixing and cancelling such stamps, the collector of customs of the port 
where such cigars are entered shall designate a bonded warehouse to which 
they shall be taken, under the control of such customs officer as such collector 
may direct. And every officer of customs who permits any such cigars to 
pass out of his custody or control, without compliance by the owner or 
importer thereof with the provisions of this section relating thereto, shall 
be deemed guilty of a misdemeanor, and shall be fined not less than one 
thousand dollars nor more than five thousand dollars, and imprisoned not 
less than six months nor more than three years. 

1140. Sec. 3403. . • • • Every person who sells or offers for sale any imported 
cigars, or cigars purporting or claimed to have been imported, not put up in 
packages and stamped as provided by this chapter, shall be fined not less than 
five hundred dollars nor more than five thousand dollars, and be imprisoned 
not less than six months nor more than two years. 

1141. Sec. 3404. Every person who purchases or receives for sale any cigars 
which have not been branded or stamped according to law, shall be liable to 
a penalty of fifty dollars for each such offence. 

1142. Sec. 3405. Every person who purchases or receives for sale any cigars 
from any manufacturer who has not paid the special tax shall be liable for 
each offence to a penalty of one hundred dollars, and to a forfeiture of all 
the said articles so purchased or received, or of the full value thereof. 

^ 1143. Sec. 3406.^ Whenever any stamped box containing cigars, cheroots, or 
cigarettes, is emptied, it shall be the duty of the person in whose hands the 
same is to destroy utterly the stamps thereon. And any person who wilfully 
neglects or refuses so to do shall, for each such offence, be fined not exceeding 
fifty dollars and imprisoned not less than ten days nor more than six months. 

person who fraudulently gives away or accepts from another, or who 
sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped 
box shall for each such offence be fined not exceeding one hundred dollars 
and be imprisoned not more than one year. Any revenue officer may destroy 
any emptied cigar-box upon which a cigar-stamp is found. 

Sec. 3430. Provided^ etc. {See Amendment, post 1301.) 


CHAPTER NINE. 


STAMP-TAXES ON SPECIFIC OBJECTS. 


1144. Sec. 3483. All medicines, preparations, compositions, perfumery, 
cosmetics, cordials, and other liquors manufactured wholly or in part of 


^ * In addition to the existing requirements for the cancellation of internal revenue stamn^ on 

teSaMd oifthe box ST'bto the customs officer to 
be placed on the hox, shall have the signature of the importer, and the name of the month and 

year, duly written thereon. (Circular, November 4, 1870 Syn. Ser. 751.) ^ 

i>ortofTL?nal'’entrv^twS^‘^ practicable, be affixed on the cigars at the 

^ , entry, whether the cigars are entered for warehouse or not. 

internal revenue stamps, however, which represent the tax to be paid in case the cigars are 








REVISED STATUTES, TITLE XXXV. 101 

domestic spirits, intended for exportation, as provided bylaw, in order to be 
manufactured and sold or removed, without being charged with duty, and 
without having a stamp affixed thereto, shall, under such regulations as the 
Secretary of the Treasury may prescribe, be made and manufactured in ware¬ 
houses similarly constructed to those known and designated in Treasury 
regulations as bonded warehouses, class two: 

1145. Provided^ That such manufacturer shall first give satisfactory bonds 
to the collector of internal revenue for the faithful observance of all the 
provisions of law and the regulations as aforesaid, in amount not less than 
half of that required by the regulations of the Secretary of the Treasury 
from persons allowed bonded warehouses. 

1146. Such goods, when manufactured in such w^arehouses, may be removed 
for exportation, under the direction of the proper officer having charge thereof, 
who shall be designated by the Secretary of the Treasury, without being 
charged with duty, and without having a stamp affixed thereto. 

1147. Any manufacturer of the articles aforesaid, or of any of them, having 
such bonded warehouse as aforesaid, shall be at liberty, under such regula¬ 
tions as the Secretary of the Treasury may prescribe, to convey therein any 
materials to he used in such manufacture which are allowed by the provisions 
of law to be exported free from tax or duty, as well as the necessary materials, 
implements, packages, vessels, brands, and labels for the preparation, putting 
up, and export of the said manufactured articles; . 

1148. And every article so used shall be exempt from the payment of stamp 
and excise duty by such manufacturer. 

1149. Articles and materials (^except distilled spirits)^ so to be used may be 
transferred from any bonded warehouse in which the same may be, under 
such regulations as the Secretary of the Treasury may prescribe, into any 
bonded warehouse in which such manufacture may be conducted, and may 
be used in such manufacture, and when so used shall be exempt from stamp- 
duty; and the receipt of the officer in charge, as aforesaid, shall be received 
as a voucher for the manufacture of such articles; 

1150. Any materials imported into the United States may, under such rules 
as the Secretary of the Treasury may prescribe, and under the direction of 
the proper officer, be removed in original packages from on shipboard, or 
from the bonded warehouse in which the same may be, into the bonded ware¬ 
house in which such manufacture may be carried, on, for the purpose of being 
used in such manufacture, without payment of duties thereon, and may there 
be used in such manufacture, 

1151. No article so removed, nor any article manufactured in said bonded 
warehouse, shall be taken therefrom except for e 2 j;portation, under the direction 
of the proper officer having charge thereof, as aforesaid, whose certificate, 
describing the articles by their marks, or otherwise, the quantity, the date of 
importation, and name of vessel, with such additional particulars as may 
from time to time be required, shall be received by the collector of customs 
in cancellation of the bonds, or return of the amount of foreign import duties. 

1152. All labor performed and services rendered under these regulations 
shall be under the supervision of an officer of the customs, and at the expense 
of the manufacturer. 


* The words in this parenthesis are omitted in the Act of October 1, 1890. There is no other 
material difference in the provisions of the latter. 



102 


DIGEST OF STATUTES. 


TITLE XXXVII. 

COINAGE, WEIGHTS, AND MEASURES. 

1153. Sec. 3505. Any gold coins of United States, if reduced in weight by 
natural abrasion not more than one-half of one per centum below the standard 
weight prescribed by law, after a circulation of twenty years, as shown by 
the date of coinage, and at a ratable proportion for any period less than twenty 
years, shall be received at their nominal value by the United States Treasury 
and its offices, under such regulations as tile Secretary of the Treasury may 
prescribe for the protection of the Government against fraudulent abrasion or 
other practices. 

1154. Sec. 3511. The gold coins of the United States shall be a one dollar 
piece, which, at the standard weight of twenty-five and eight-tenths grains, 
shall be the unit of value; a quarter-eagle, or two and a half dollar piece; a 
three-dollar piece; a half-eagle, or five-dollar piece; an eagle, or ten-dollar 
piece; and a double-eagle, or twenty-dollar piece. And the standard weight 
of the gold dollar shall be twenty-five and eight-tenths grains; of the quarter- 
eagle, or two and a half dollar piece, sixty-four and a half grains; of the 
three-dollar piece, seventy-seven and four-tenths grains; of the half-eagle, or 
five-dollar piece, one hundred and twenty-nine grains; of the eagle, or ten- 
dollar piece, two hundred and fifty-eight grains; of the double-eagle, or 
twenty-dollar piece, five hundred and sixteen grains. 

1155. Sec. 3512. Any gold coins in the Treasury of the United States, when 
reduced in weight by natural abrasion more than one-half of one per centum 
below the standard weight prescribed by law, shall be re-coined. 

1156. Sec. 3513. The silver coins of the United States shall be a trade-dol- 
lar, a half dollar, or fifty-cent piece; a quarter-dollar, or twenty-five-cent 
piece ; a dime, or ten-cent piece ; and the weight of the trade-dollar shall be 
four hundred and twenty grains troy; the weight of the half-dollar shall be 
twelve grams and one-half of a gram; the quarter-dollar and the dime 
shall be, respectively, one-half and one-fifth of the weight of said half- 
dollar. 

1157. Sec. 3514. The standard for both gold and silver coins of the United 
States shall be such that of one thousand parts by weight nine hundred shall 
be of pure metal and one hundred of alloy. The alloy of the silver coins 
shall be of copper. The alloy of the gold coins shall be of copper, or of 
copper and silver; but the silver shall in no case exceed one-tenth of the 
whole alloy. [See § 5460, Rev. Stats.'] 

1158. Sec. 3515. The minor coins of the United States shall be a five-cent 
piece, a three-cent piece, and a one-cent piece. The alloy for the five and three 
cent pieces shall be of copper and nickel, to be composed of three-fourths 
copper and one-fourth nickel. The alloy of the one-cent piece shall be ninety- 
five per centum of copper and five per centum of tin and zinc, in such pro¬ 
portions as shall be determined by the Director of the Mint. The weight of 
the piece of five cents shall be seventy-seven and sixteen-hundredths grains 
troy; of the three-cent piece, thirty grains; and of the one-cent piece, forty- 
eight grains. 

1159. Sec. 3516. No coins, either of gold, silver, or minor coinage, shall 

hereafter be issued from the Mint other than those of the denominations, 
standards, and weights set forth in this Title. [See 5457-5462 Rev. 
Stats.] ’ 

1160. Sec. 3517. Upon the coins there shall be the following devices and 


REVISED STATUTES, TITLE XXXVIL 


103 


legends: Upon one side there shall be an impression emblematic of liberty, 
with an inscription of the word “ Liberty ” and the year of the coinage, and 
upon the reverse shall be the figure or representation of an eagle, with the 
inscriptions “ United States of America ” and “ E Pluribus Unum,” and a 
designation of the value of the coin; but on the gold dollar and three- 
dollar piece, the dime, five, three, and or.e-cent piece, the figure of the eagle 
shall be omitted ; and on the reverse of the silver trade-dollar the weight and 
the fineness of the coin shall be inscribed. 

1161. Sec. 3535. In adjusting the weights of the gold coins, the following 
deviations shall not be exceeded in any single piece: In the double-eagle and 
the eagle, one-half of a grain; in the half-eagle, the three-dollar piece, the 
quarter eagle, and the one-dollar piece, one-fourth of a grain. And in weigh¬ 
ing a number of pieces together, when delivered by the coiner to the superin¬ 
tendent, and b}^ the superintendent to the depositor, the deviation from the 
standard weight shall not exceed one hundredth of an ounce in five thousand 
dollars in double eagles, eagles, half-eagles, or quarter-eagles, in one thousand 
three-dollar pieces, and in one thousand one-dollar pieces. 

1162. Sec. 3536. In adjusting the weight of the silver coins the following 
deviations shall not be exceeded in any single piece: In the dollar, the half and 
quarter dollar, and in the dime, one and one-half grains. And in weighing a 
large number of pieces together, when delivered by the coiner to the superin¬ 
tendent, and by the superintendent to the depositor, the deviations from the 
standard weight shall not exceed two-hundredths of an ounce in one thousand 
dollars, half-dollars, or quarter-dollars, and one-hundredth of an ounce in one 
thousand dimes. 

1163. Sec. 3537. In adjusting the weight of the minor coins provided by this 
Title, there shall be no greater deviation allowed than three grains for the five- 
cent piece and two grains for the three and one-cent pieces. 

1164. Sec. 3548. For the purpose of securing a due conformity in W'eight of 
the coins of the United States to the provisions of this Title, the brass troy- 
pound weight procured by the minister of the United States at London, in the 
year eighteen hundred and twenty-seven, for the use of the Mint and now in 
the custody of the Mint at Philadelphia, shall be the standard troy pound of 
the Mint of the United States, conformably to which the coinage thereof shall 
be regulated. 

1165. Sec, 3549. It shall be the duty of the Director of the Mint to procure 
for each mint and assay office, to be kept safely thereat, a series of standard 
weights corresponding to the standard troy pound of the Mint of the United 
States, consisting of a one-pound weight and the requisite subdivisions and 
multiples thereof, from the hundredth part of a grain to twenty-five pounds. 
The troy weights ordinarily employed in the transactions of such mints and 
assay-offices shall be regulated according to the above standards at least once 
in every year, under the inspection of the superintendent and assayer; and 
the accuracy of those used at the Mint at Philadelphia shall be tested annually, 
in the presence of the assay-commissioners, at the time of the annual examina¬ 
tion and test of coins. 

1166. Sec. 3563. The money of account of the United States shall be ex¬ 

pressed in dollars or units, dimes or tenths, cents, or hundredths, and mills or 
thousandths, a dime being the tenth part of a dollar, a cent the hundredth 
part of a dollar, a mill the thousandth part of a dollar; and all accounts in 
the public offices and all proceedings in the courts shall be kept and had in 
conformity to this regulation. , . , ^ 

1167 Sec. 3564. The value of foreign coin as expressed- in the money of ac¬ 
count of the United States shall be that of the pure metal of such coin of stand¬ 
ard value; and all the values of the standard coins in circulation of the various 
nations of the world shall be estimated annually by the Director of the Mint, 


104 


DIGEST OF STATUTES. 


and be proclaimed on the first day of January by the Secretary of the 
Treasury. 

1168. Sec. 3565. In all payments by or to the Treasury, whether made here 
or in foreign countries, where it becomes necessary to compute the value of 
the sovereign or pound sterling, it shall be deemed equal to four dollars eighty- 
six cents and six and one-half mills, and the same rule shall be applied in 
appraising merchandise imported where the value is, by the invoice, in sover¬ 
eigns or pounds sterling, and in the construction of contracts payable in 
sovereigns or pounds sterling; and this valuation shall be the par of exchange 
between Great Britain and the United States; and all contracts made after 
the first day of January, eighteen hundred and seventy-four, based’ on an 
assumed par of exchange with Great Britain of fifty-four pence to the dollar, 
or four dollars forty-four and four-ninths cents to the sovereign or pound 
sterling, shall be null and void. 

1169. Sec. 3566. All foreign gold and silver coins received in payment for 
moneys due to the United States shall, before being issued in circulation, be 
coined anew. 

^ 1170. Sec. 3567. The pieces commonly known as the quarter, eighth, and 
sixteenth of the Spanish pillar-dollar, and of the Mexican dollar, shall be 
receivable at the Treasury of the United States, and its several offices, and at 
the several post-offices and land-offices, at the rates of valuation following: 
the fourth of a dollar, or piece of two reals, at twenty cents; the eighth of a 
dollar, or piece of one real, at ten cents; and the sixteenth of a dollar, or half- 
real, at five cents. 

1171. Sec. 3568. The Director of the Mint, with the approval of the Secre¬ 
tary of the Treasury, may prescribe such regulations as are necessary and 
proper, to secure the transmission of the coins mentioned in the preceding 
section to the Mint for recoinage, and the return or distribution of the pro¬ 
ceeds thereof, when deemed expedient, and may prescribe such forms of 
account as are appropriate and applicable to the circumstances. The ex¬ 
penses incident to such transmission or distribution, and of recoinage, shall 
be charged against the account of silver profit and loss, and the net profits, 
if any, shall be paid, from time to time, into the Treasury. 

1172. Sec. 3569. It shall be lawful throughout the United States of America 
to employ the weights and measures of the metric system; and no contractor 
dealing, or pleading in any court, shall be deemed invalid or liable to objection 
because the weights or measures expressed or referred to therein are weights 
or measures of the metric system. 

1173. Sec 3570. The tables in the schedule hereto annexed shall be recog¬ 
nized in the construction of contracts, and in all legal proceedings, as estab¬ 
lishing, in terms of the weights and measures now in use in the United States, 
the equivalents of the weights and measures expressed therein in terms of 
the metric system; and the tables may lawfully be used for computing, deter¬ 
mining, and expressing in customary weights and measures the weights and 
measures of the metric system. 


MEASURES OF LENGTH. 


METRIC DENOMINATIONS AND VALUES. 

EQUIVALENTS IN DENOMINATIONS IN USE. 

Myrimeter. 10,000 meters. 

Kilometer. 1,000 meters. 

Hecktometer. 100 meters. 

Dekameter;.'.. 10 meters. 

Meter. 1 meter. 

Decimeter. of a meter. 

Centimeter. tU of a meter. 

Millimeter.of a meter. 

6.2137 miles. 

0.62137 miles, or 3280 feet and 10 inches. 

328 feet and one inch. 

393.7 inches. 

39.37 inches. 

3.937 inches. 

0.3937 inches. 

0.0394 inches. 















REVISED STATUTES, TITLE XLVIIL 
MEASURES OF CAPACITY. 


105 


METRIC DENOMINATIONS AND VALUES. 

EQUIVALENTS IN DENOMINATIONS IN USE. 

Names. 

Number 
of liters. 

Cubic Measure. 

Dry Measure. 

Liquor or 
Wine Measure. 

Kiloliter, or stere. 

Hectoliter. 

Dekaliter. 

Liter. 

Deciliter. 

Centiliter . 

Milliliter. 

1.000 

100 

10 

1 

1 cubic meter. 

yV of a cubic meter. 

10 cubic decimeters. 

1 cubic decimeter. 

of a cubic decimeter. 

10 cubic centimeters. 

1 cubic centimeter. 

1.308 cubic yards. 

2 bushels, 3.35 pecks. 

9.08 quarts. 

0.908 quarts. 

6.1022 cubic inches. 

0.6102 cubic inch. 

0.061 cubic inch. 

264.17 gallons. 
26.417 gallons. 
2.6417 gallons. 
1.0567 quarts. 
0.845 gills. 
0.338 fluid oz. 
0.27 fluid dr. 


MEASURES OF SURFACE. 


METRIC DENOMINATIONS AND VALUES. 

EQUIVALENTS IN DENOMINATIONS IN USE. 

Hectare. 10,000 square meters. 

Are. 100 square meters. 

Centare. 1 square meter. 

2.471 acres. 

119.6 .square yards. 

1550 square inches. 


WEIGHTS. 


METRIC DENOMINATIONS AND VALUES. 

EQUIVALENTS IN DENOMI¬ 
NATIONS IN USE. 

Names. 

Number of grams. 

Weight of what quantity 
of water at maximum density. 

Avoirdupois Weight. 

Millier, or Tonneau... 

Quintal . 

Myriagram. 

1,000,000 

100,000 

10,000 

1,000 

100 

10 

1 

1 

TTT 

TS5 

TuW 

1 cubic meter. 

1 hectoliter. 

10 liters. 

2204.6 pounds. 

220.46 pounds. 

22.046 pounds. 
2.2046 pounds, 
3.5274 ounces. 
0.3527 ounces. 
15.432 grains. 

1.5432 grains. 
0.1543 grains. 
0.0154 grains. 

Kilogmm, or kilo. 

Hectogram. 

Dekagram. 

Gram. 

Decigram . 

Centigram. 

Milligram. 

1 liter. 

1 deciliter. 

10 cubic centimeters. 

1 cubic centimeter. 

xV of a cubic centimeter. 

10 cubic millimeters. 

1 cubic millimeter. 


TITLE XLVIIL 


CHAPTER FOUR. 

DISCRIMINATING DUTIES. 

1174. Sec. 4228. Upon satisfactory proof being given to the President, by the 
government of any foreign nation, that no discriminating duties of tonnage or 
imposts are imposed or levied in the ports of such nation upon vessels wholly 
belonging to citizens of the United States, or upon the produce, manufactures, 
or merchandise imported in the same from the United States or from any 
foreign country, the President may issue his proclamation, declaring that the 
foreign discriminating duties of tonnage and impost within the United States 
are suspended and discontinued, so far as respects the vessels of such foreign 
nation, and the produce, manufactures, or merchandise imported into the 
United States from such foreign nation, or from any other foreign country; 
the suspension to take effect from the time of such notification being^ given 
to the President, and to continue so long as the reciprocal exemption of 







































































106 


DIGEST OP STATUTES. 


vessels, belonging to citizens of the United States, and their cargoes, shall be 
continued, and no longer. 

1175. Sec. 4229. No other or higher rate of duties shall be imposed or col¬ 
lected on vessels of Prussia, or of her dominions, from whencesoever coming, 
nor on their cargoes, howsoever composed, than are or may be payable on 
vessels of the United States, and their cargoes. 

1176. Sec. 4230. The preceding section shall continue and be in force during 
the time that the equality for which it provides shall, in all respects, be recip¬ 
rocated in the ports of Prussia and her dominions; and if at any time here¬ 
after the equality shall not be reciprocated in the ports of Prussia and her 
dominions, the President may issue his proclamation, declaring that fact, and 
thereupon the section preceding shall cease to be in force. 

1177. Sec. 4231. From Spanish vessels coming from any port or place in 
Spain or her colonies, where no discriminating or countervailing duties on 
tonnage are levied upon vessels of the United States, or from any other port or 
place to and with which vessels of the United States are ordinarily permitted 
to go and trade, there shall be exacted in the ports of the United States no 
other or greater duty on tonnage than at the time may be exacted of vessels 
of the United States. 

1178. Sec. 4232. The mail steamships emplo^^ed in the mail-service between 
the United States and Brazil shall be exempt from all port-charges and 
custom-house dues at the port of departure and arrival in the United States 
if, and so long as, a similar immunity from port-charges and custom-house 
dues is granted by the government of Brazil. 


TITLE LX. 

PATENTS, TRADE-MARKS, AND COPYRIGHTS. 

CHAPTER THREE. 


COPYRIGHTS. 

1179. Sec. 4964. Every person who, after the recording of the Title of anv 
book as provided by this chapter, shall within the term limited, and without 
the consent of the proprietor of the copyright first obtained in writing signed 
in presence of two or more witnesses, print, publish, or imvorL or knowing 
the same to be so printed, published, or imported^ shall sell or expose to sale 
any copy of such book, shall forfeit every copy thereof to such proprietor 
and shall also forfeit and pay such damages as may be recovered in a civil 
action by such proprietor in any court of competent jurisdiction. (See s. s. 
/1 oy). 

1180. Sec. 4965. If any person, after the recording of the Title of any map 
chart, musical composition, prmt, cut, engraving, or photograph, or chromo! 
orol the description of any painting, drawing, statue, statuary, or model or 
design intended to be perfected and executed as a work of the fine arts as 
provided by this chapter, shall, within the term limited, and without the 
consent of the proprietor of the copyright first obtained in writing, signed in 
the presence of two or more witnesses, engrave, etch, work, copy, print, pub¬ 
lish, or import, either in whole or in part, or by varying the main design with 
intent to evade the law, or, knowing the same to be so printed, published, or 

r r®of ""Of" “ap or other article as 
aforesaid, he shall forfeit to the proprietor all the plates on which the same 



REVISED STATUTES, TITLE LXVIII. 


107 


shall be copied, and every sheet thereof, either copied or printed, and shall 
further forfeit one dollar for every sheet of the same found in his possession, 
either printing, printed, copied, published, imported, or exposed for sale; and 
in case of a painting, statue, or statuary, he shall forfeit ten dollars for every 
copy of the same in his possession, or by him sold or exposed for sale; one- 
half thereof to the proprietor and the other half to the use of the United 
States. 

1181. Sec. 4966. Any person publicly performing or representing any 
1 dramatic composition for which a copyright has been obtained, without the 

consent of the proprietor thereof, or his heirs or assignees, shall be liable for 
damages therefor, suCh damages in all cases to be assessed at such sum, not 
less than one hundred dollars for the first, and fifty dollars for every subse¬ 
quent performance, as to the court shall appear to be just. 

1182. Sec. 4967. Every person who shall print or publish any manuscript 
whatever, without the consent of the author or proprietor first obtained, 
if such author or proprietor is a citizen of the United States, or resident 
therein, shall be liable to the author or proprietor for all damages occasioned 
by such injury. 


TITLE LXyill. 

REMISSION OF FINES, PENALTIES, AND FORFEITURES. 

1183. Sec. 6292. Whenever any person who shall have incurred any fine, 
penalty, or forfeiture, or disability, or may be interested in any vessel or mer¬ 
chandise which has become subject to any seizure, forfeiture, or disability by 
authority of any provisions of law for imposing or collecting any duties or 
taxes, or relating to registering, recording, enrolling, or licensing vessels, [and 
for regulating the same,] or providing for the suppression of insurrections or 
unlawful combinations against the United States, shall prefer his petition to 
the judge of the district in which such fine, penalty, or forfeiture, or disability 
has accrued, truly and particularly setting forth the circumstances of his case, 
and shall pray that the same may be mitigated or remitted, the judge shall in¬ 
quire, in a summary manner, into the circumstances of the case; first causing 
reasonable notice to be given to the person claiming such fine, penalty, or for¬ 
feiture, and to the attorney of the United States for such district, that each 
may have an opportunity of showing cause against the mitigation or remission 
thereof; and shall cause the facts appearing upon such inquiry to be stated 
and annexed to the petition, and direct their transmission to the Secretary of 
the Treasury. The Secretary shall thereupon have power to mitigate or remit 
such fine, forfeiture, or penalty, or remove such disability, or any part thereof, 
if, in his opinion, the same was incurred without wilful negligence, or any 
intention of fraud in the person incurring the same; and to direct the pros¬ 
ecution, if any has been instituted for the recovery thereof, to cease and be 
discontinued, upon such terms or conditions [as] he may deem reasonable 
and just. [See §§ 3469, 3471, 3472, 5530, Rev. Stats.'] 

1184. Sec. 5293. The Secretary of the Treasury is authorized to prescribe 
such rules and modes of proceeding to ascertain the facts upon which an appli¬ 
cation for remission of a fine, penalty, or forfeiture is founded, as he deems 
proper, and, upon ascertaining them, to remit the fine, penalty, or forfeiture, 
if in his opinion it was incurred without wilful negligence or fraud, in either 
of the following cases: 

1185. First. [If the fine, penalty, or forfeiture was imposed under authority of 
any provisions of law for imposing or collecting any duties or taxes, or relating to 



108 


DIGEST OF STATUTES. 


registering^ recording^ enrolling^ or licensing vessels, and the amount does not exceed 
fifty dollars.']^ [If the fine, penalty, or forfeiture was imposed under authority 
of any revenue law, and the amount does not exceed one thousand dollars.] 

1186. Second. Where the case occurred within either of the collection- 
districts in the States of California or Oregon. 

Third. If the fine, penalty, or forfeiture was imposed under authority of 
any provisions of law relating to the importation of merchandise from foreign 
contiguous territory, or relating to manifests for vessels enrolled or licensed 
to carry on the coasting trade on the northern, northeastern, and north¬ 
western frontiers. ^ 

\_Fourth^ Transposed to form first division of this section. (19 Stat., p. 253.) 

1187. Fifth. If the fine, penalty, or forfeiture was imposed by authority of 
any provisions of law for levying or collecting any duties or taxes, or relating 
to registering, recording, enrolling, or licensing vessels, and the case arose 
within the collection-district of Alaska, or was imposed by virtue of any pro¬ 
visions of law relating to fur-seals upon the islands of Saint Paul and Saint 
George. 

1188. Sec. 5294. The Secretary of the Treasury may, upon application there¬ 
for, remit or mitigate any fine or penalty provided for in laws relating to 
steam-vessels, or discontinue any prosecution to recover penalties denounced 
in such laws, excepting the penalty of imprisonment, or of removal from 
office, upon such terms as he, in his discretion, shall think proper; and all 
rights granted to informers by such laws shall be held subject to the Secretary’s 
power of remission, except in cases where the claims of any informer to the 
share of any penalty shall have been determined by a court of competent 
jurisdiction, prior to the application for the remission of the penalty; and 
the Secretary shall have authority to ascertain the facts upon all such appli¬ 
cations, in such manner and under such regulations as he may deem proper. 

1189. Sec. 5295. Any officer or other person entitled to or interested in a 
part or share of any fine, penalty, or forfeiture incurred under any law of the 
United States, may be examined as a witness in any of the proceedings for the 
recovery of such fine, penalty or forfeiture by either of the parties thereto, and 
such examination shall not deprive such witness of his share or interest in such 
fine, penalty, or forfeiture. 

1190. Sec. 5296. When a poor convict, sentenced by any court of the United 
States to be imprisoned and pay a fine, or fine and cost, or to pay a fine, or fine 
and costs, has been confined in prison thirty days, solely for the non-payment 
of such fine, or fine and costs, such convict may make application in writing 
to any commissioner of the United States court in the district where he is 
imprisoned setting forth his inability to pay such fine, or fine and costs, and 
after notice to the district attorney of the United States, who may appear, offer 
evidence, and be heard, the comrnissioner shall proceed to hear and determine 
the matter. If on examination it shall appear to him that such convict is 
unable to pay such fine, or fine and costs, and that he has not any property 
exceeding twenty dollars in value, except such as is by law exempt from being 
taken on execution for debt, the commissioner shall administer to him the 
following oath: I do solemnly swear that I have not any property, real or 
personal, to the amount of twenty dollars, except such as is by law exempt 
from being taken on civil process for debt by the laws of (naming the State 
where oath is administered); and that I have no property in anv way con¬ 
veyed or concealed, or in any way disposed of, for my future use or benefit. 
So help me God. Upon taking such oath such convict shall be discharged • 
and the commissioner shall give to the keeper of the jail a certificate setting 
forth the facts. [See § 1042, Rev. Stats.'] 


27*1^7^ ^ iTstat 2^^^ repealed and superseded by that in roman type. See Act of February 





REVISED STATUTES, TITLE LXX. 


109 


TITLE LXX. 

CRIMES. 

CHAPTER FIVE. 

CRIMES AGAINST THE OPERATIONS OF THE GOVERNMENT. 

1191. Sec. 5442. Every consul, vice-consul, commercial agent, or vice-com¬ 
mercial agent, who knowingly and falsely certifies to any invoice, or other 
papers to which his certificate is by law authorized or required^ shall be 
punished by a fine of not more than ten thousand dollars, and by imprison- 
m^t for a term not more than three years. 

^ rl92. Sec. 5443. Every person who wilfully conceals or destroys any 
invoice, book, or paper relating to any merchandise liable to duty which has 
been or may be imported into the United States from any foreign port or 
country, after an inspection thereof has been demanded by the collector of 
any collection-district, or at any time conceals or destroys any such invoice, 
book, or paper for the purpose of suppressing any evidence of fraud therein 
contained, shall be punished by a fine of not more than five thousand dollars, 
or by imprisonment not more than two years, or both. ’ 

1193. Sec. 5444. Every officer of the revenue who, by any means whatever, 
knowingly admits or aids in admitting to entry any goods, wares, or mer¬ 
chandise, upon payment of less than the amount of duty legally due thereon, 
shall be removed from office, and shall be fined not more than five thousand 
dollars, or be imprisoned not more than two years. 

1194. Sec. 5445. Every person who, by any means whatever, knowingly 
effects, or aids in effecting any entry of any goods, wares, or merchandise at 
less than the true weight or measure thereof, or upon a false classification 
thereof as to quality or value, or by the pa 3 ^ment of less than the amount of 
duty legally due thereon, shall be fined not more than five thousand dollars, 
or be imprisoned not more than two years, or both. 

1195. Sec. 5446. Every person who dispossesses or rescues, or attempts to 
dispossess or rescue, any property taken or detained, by any officer or other 
person under the authority of any revenue law of the United States, or aids 
or assists therein, shall be imprisoned not more than twelve months, and 
fined not more than three hundred dollars. 

1196. Sec. 5447. Every person who forcibly assaults, resists, opposes, pre¬ 
vents, impedes, or interferes with any officer of the customs, or his deputy, 
or any person assisting him, in the execution of his duties, or any person 
authorized to make searches or seizures, in the execution of his duty, or who 
rescues or attempts to rescue, or causes to be rescued, any property which has 
been seized by any person so authorized, or who, before, at, or after such 
seizure, in order to prevent the seizure or securing of any goods, wares, or 
merchandise by any person so authorized, staves, breaks, throws overboard, 
destroys, or removes the same, shall be fined not less than one hundred 
dollars nor more than two thousand dollars, or be imprisoned not less than 
one month nor more than one year, or both; and every person who discharges 
any deadly weapon at any person authorized to make searches or seizures, or 
uses any deadly or dangerous weapon in resisting him in the execution of his 
duty, wdth intent to commit a bodily injury upon him, or to deter or prevent 
him from discharging his duty, shall be imprisoned at hard labor for a term 
not more than ten years or less than one year. 


110 


DIGEST OF STATUTES. 


1197. Sec. 5448. Every person who falsely represents himself to be a 
revenue officer, and, in such assumed character, demands or receives any 
money or other article of value from any person for any duty or tax due to 
the United States, or for any violation or pretended violation of any revenue 
law of the United States, shall be deemed guilty of a felony, and shall be 
fined five hundred dollars, and imprisoned not less than six months and not 
more than two years. 

1198. Sec. 5451. Every person who promises, offers, or gives, or causes or 
procures to be promised, offered, or given, aiw money or other thing of value, 
or makes, or tenders any contract, underfaking, obligation, gratuity, or 
security for the payment of money, or for the delivery or conveyance of any¬ 
thing of value, to any officer of the United States, or to any person acting for 
or on behalf of the United States in any official function, under or by 
authority of any department or office of the Government thereof, or to any 
officer or person acting for or on behalf of either House of Congress, or of 
any committee of either House, or both Houses thereof, with intent to 
influence his decision or action on any question, matter, cause, or proceeding 
which may at any time be pending, or which may by law be brought before 
him in his official capacity, or in his place of trust or profit, or with intent 
to influence him to commit or aid in committing, or to collude in, or allow, 
any fraud, or make opportunity for the commission of any fraud, on the 
United States, or to induce him to do or omit to do any act in violation of 
his lawful duty, shall be punished as prescribed in the preceding section. 

1199. Sec. 5452. Every person engaged in the importation of goods, wares, 
or merchandise into the United States, or interested, as principal [,] clerk, or 
agent, in the entry of any goods, wares, or merchandise, who at any time 
makes or offers to make, to any officer of the revenue, any gratuity or present 
of any money, or other thing of value, shall be fined not more than five 
thousand dollars or be imprisoned not more than two years. 


CHAPTER SIX. 

OFFICIAL MISCONDUCT, ETC. 

1200. Sec. 5501. Every officer of the United States, and every person acting 
for or on behalf of the United States, in any official capacity under or by 
virtue of the authority of any department or office of the Government thereof, 
and every officer or person acting for or on behalf of either House of Con¬ 
gress, or of any committee of either House, or of both Houses thereof, who 
asks, accepts, or receives any money, or any contract, promise, undertaking, 
obligation, gratuity, or security for the payment of money, or for the delivery 
or conveyance of anything of value, with intent, to have his decision or 
action on any question, matter, cause, or proceeding which may, at any time, 
be pending, or which may be by law brought before him in his official 
capacity, or in his place of trust or profit, influenced therebv, shall be 
punished as prescribed in the preceding section.* 

1201. Sec. 5502. Every member, officer, or person, convicted under the 
provisions of the two preceding sections, who holds any place of profit or 
trust, shall forfeit his office or place; and shall thereafter be forever disquali¬ 
fied from holding any office of honor, trust, or profit under the United States. 


* The penalty here referred t(?, is “a fine not more than three times the amount asked, 
accepted, or received, and imprisonment not more tlian three years.” 





REVISED STATUTES, TITLE LXXIV. 


Ill 


TITLE LXXiy. 

REPEAL PROVISIONS. 

1202. ^ Sec. 5595. The foregoing seventy-three titles embrace the statutes of 
the United States, general and permanent in their nature, in force on the first 
day of December, one thousand eight hundred and seventy-three, as revised 
and consolidated by commissioners appointed under an act of Congress, and 
the same shall be designated and cited as the Revised Statutes of the United 
States. 

1203. Sec. 5596. All acts of Congress passed prior to said first day of 
December, one thousand eight hundred and seventy-three, any portion of 
which is embraced in any section of said revision, are hereby repealed, and 
the section applicable thereto shall be in force in lieu thereof; all parts of 
such acts not contained in such revision, having been repealed or superseded 
by subsequent acts, or not being general or permanent in their nature: Pro¬ 
vided^ That the incorporation into said revision of any general and permanent 
provision, taken from an act making appropriations, or from an act containing 
other provisions of a private, local or temporary character, shall not repeal, 
or in any way effect any appropriation, or any provision of a private, local or 
temporary character, contained in any of said acts, but the same shall remain 
in force; and all acts of Congress passed prior to said last-named day, no 
part of which are embraced in said revision, shall not be affected or changed 
by its enactment. 

1204. Sec. 5597. The repeal of the several acts embraced in said revision, 
shall not effect any act done, or any right accruing or accrued, or any suit or 
proceeding had or commenced in any civil cause before the said repeal, but all 
rights and liabilities under said acts shall continue, and may be enforced in the 
same manner, as if said repeal had not been made; nor shall said repeal in 
any manner affect the right to any office, or change the term or tenure thereof. 

1205. Sec. 5598. All offencCs committed, and all penalties or forfeitures 
incurred under any statute embraced in said revision prior to said repeal, may 
be prosecuted and punished in the same manner and with the same effect, as 
if said repeal had not been made. 

1206. Sec. 5599. All acts of limitation, whether applicable to civil causes 
and proceedings, or to the prosecution of offences, or for the recovery of pen¬ 
alties or forfeitures, embraced in said revision and covered by said repeal, shall 
not be affected thereby, but all suits, proceedings, or prosecutions, whether 
civil or criminal, for causes arising, or acts done or committed prior to said 
repeal, may be commenced and prosecuted within the same time as if said 
repeal had not been made. 

1207. Sec. 5600. The arrangement and classification of the several sections 
of the revision have been made for the purpose of a more convenient and 
orderly arrangement of the same, and therefore no inference or presumption 
of a legislative construction is to be drawn by reason of the Title, under 
which any particular section is placed. 

1208. Sec. 5601. The enactment of the said revision is not to affect or repeal 
any act of Congress passed since the first day of December, one thousand 
eight hundred and seventy-three, and all acts passed since that date are to- 
have full effect as if passed after the enactment of this revision, and so far 
as such acts vary from or conflict with any provision contained in said revision, 
they are to have effect as subsequent statutes, and as repealing any portion 
of the revision inconsistent therewith. 


112 


DIGEST OF STATUTES. 


January 8, 1874. 

(U. S. Statutes at Large, Vol. XVIIL, p. 285.) 

No. Joint Resolution providing for a Change in the Name and Title of the Agent and Cemsul- 
General of the United States at Alexandria. 

1209. The name and title of the agent and consul-general of the United 
States at Alexandria shall, from the passage of this joint resolution, be “ agent 
and consul-general of the United States at Cairo.” 


March 24, 1874. 

(U. S. Statutes at Large, Vol. XVIII., p. 24 .) ♦ 

Chap. LXV. An Act to establish bonded Warehouses for the Storing and Cleansing of Rice in¬ 
tended for Exportation. 

1210. From and after the passage of this act importers’ bonded warehouses, 
to be used for the storage and cleansing of imported rice intended for expor¬ 
tation to foreign countries, may be established at any port of entry in the 
United States, under such rules and regulations as the Secretary of the 
Treasury may prescribe. 


Act or April 17, 1874. 

(U. S. Statutes at Large, Vol. XVIII., p. 30.) 

Chap. C\ I. An Act to Amend the Act entitled “Hn Act relating to the Enrolment and License of 

certain Fesse^s.” 

1211. The provisions of the act relating to the enrolment and license of 
vessels navigating the western rivers and the waters on the northern, north¬ 
eastern, and northwestern frontiers of the United States, otherwise than by 
sea, approved February twenty-eight, eighteen hundred and sixty-five, are 
hereby extended to include all vessels of the United States navigating the 
waters ot the United States. 


June 22,1874. 

(U. S. Statutes at Large, Vol. XVIIL, p. 186.) 

Chap. CCCXCI .—Act to amend the Customs-Revenue Laws and to repeal Moieties. 

1212. That the thirty-ninth section of the act entitled “An act further to 
prevent smuggling, and for other purposes,” approved July eighteenth, 
eighteen hundred and sixty-six ; and the second section of the act entitled 

An act to regulate the disposition of the proceeds of fines, penalties, and 
forfeitures incurred under the laws relating to the customs, and for other 
purposes, approved March second, eighteen hundred and sixty-seven, be, 
and the same are hereby, repealed. 

1213. Seo. 2. That all provisions of law under which moieties of any fines 
penalties, or forfeitures, under the customs-revenue laws, or any share therein 
or commission thereon, are paid to informers, or ofificers of customs, or other 
officers of the United States, are hereby repealed; and from and after the date 
ot the passage of this act the proceeds of all such fines, penalties, and forfei- 
tures shall be paid into the Treasury of the United States. 

1214. Sec. 3. That it shall hereafter be the duty of the Secretary of the 
Ireasury, out of any money specifically appropriated by Congress, to make 
pitable compensation m certain cases under the customs-revenue laws, as here- 

otherwise; and for the purpose of making such com- 
Fs wl fiscal year, the sum of one hundred thousand dollars 

13 hereby appropriated out of any money in the Treasury not otherwise appro- 





ACT OF JUNE 22, 1874. 113 

ElSsuch by 

whenever any officer of the customs or other person shall 
detect and seize goods, wares, or merchandise, in the act of being smuggled or 

entitled to such compensation therefor 
h Treasury shall award, not exceeding in amount one- 

half of the net proceeds, if any, resulting from such seizure, after deducting 
all duties costs and charges connected therewith: Provided, That for the pur- 
poses of this act, smuggling shall be construed to mean the act, with intent to 

AA'if i^^ent, attempting to 

bung into the United States, dutiable articles without passing the same, or the 
package containing the same, through the custom-house, or submitting them 
to the officers of the revenue for examination. And whenever any person 
not an offic^ of the United States shall furnish to a district attorne;^ or to 
any chiet officer of the customs, original information concerning any fraud 
upon the customs-revenue, perpetrated or contemplated, which shall lead to 
the recovery of any duties withheld, or of any tine, penalty, or forfeiture 
incurred, whether by importers or their agents, or by any officer or person 
employed in the customs-service, such compensation may, on such recovery 
be paid to such person so furnishing information as shall be just and reason¬ 
able, not exceeding in any case the sum of five thousand dollars: which com¬ 
pensation shall be paid, under the direction of the Secretary of the Treasury 
out ot any money appropriated for that purpose. * ’ 

1216. Sec. 5. That in all suits and proceedings other than criminal arising 

revenue-laws of the United States, the-attorney representing 
the Government, whenever, in his belief, any business-book, invoice, or paper, 
belonging to or under the control of the defendant or claimant, will tend to 
prove any allegation made by the United States, may make a written motion 
particularly describing such book, invoice, or paper, and setting forth the 
allegation which he expects to prove; and thereupon the court in which suit 
or proceeding is pending may, at its discretion, issue a notice to the defendant 
or claimant to produce such book, invoice, or paper in court, at a day and 
hour to be specified in said notice, which, together with a copy of said motion, 
shall be served formally on the defendant or claimant by the United States 
marshal by delivering to him a certified copy thereof, or otherwise serving 
the same as original notices of suit imthe same court are served: and if the 
defendant or claimant shall fail or refuse to produce such book, invoice, or 
paper in obedience to such notice, the allegations stated in the said motion 
shall be taken as confessed unless his failure or refusal to produce the same 
shall be explained to the satisfaction of the court. And if produced, the said 
attorney shall be permitted, under the direction of the court, to make exami¬ 
nation (at which examination the defendant or claimant, or his agent may 
be present) of such entries in said book, invoice, or paper as relate to or tend 
to prove the allegation aforesaid, and may offer the same in evidence on 
behalf of the United States. But the owner of said books and papers, his 
agent or attorney, shall have, subject to the order of the court, the custody of 
them, except pending their examination in court as aforesaid. 

1217. Sec. 6. That no payment shall be made to any person furnishing 
information in any case wherein judicial proceedings shall have been insti¬ 
tuted, unless his claim to compensation shall have been established to the 
satisfaction of the court or judge having cognizance of such proceedings, and 
the value of his services duly certified by said court or judge for the infor¬ 
mation of the Secretary of the Treasury; but no certificate of the value of 
such services shall be conclusive of the amount thereof. And when any 
fine, penalty, or forfeiture shall be collected without judicial proceedings, the 
Secretary of the Treasury shall, before directing payment to any person 

8 


114 


DIGEST OF STATUTES. 


claiming such compensation, require satisfactory proof that such person is 
justly entitled thereto. 

1218. Sec. 7. That except in cases of smuggling as aforesaid, it shall not be 
lawful for any officer of the United States, under any pretence whatever, 
directly or indirectly, to receive, accept, or contract for any portion of the 
money which may, under any of the provisions of this or any other act, accrue 
to any such person furnishing information; and any such officer who shall so 
receive, accept, or contract for any portion of the money that may accrue as 
aforesaid shall be guilty of a misdemeanor, and, on conviction thereof, shall be 
liable to a fine not exceeding five thousand dollars, or imprisonment for not 
more than one year, or both, in the discretion of the court, and shall not be 
thereafter eligible to any office of honor, trust, or emolument. And any such 
person so furnishing information as aforesaid, who shall pay to any such officer 
of the United States, or to any person for his use, directly or indirectly, any 
portion of said money, or any other valuable thing, on account of or because 
of sucii money, shall have a right of action against such officer or other person, 
and his legal representatives, to recover back the same, or the value thereof. 

1219. Sec. 8. That no officer, or other person entitled to or claiming compen¬ 
sation under any provision of this act, shall be thereby disqualified from 
becoming a witness in any action, suit, or proceeding for the recovery, mitiga¬ 
tion, or remission thereof, but shall be subject to examination and cross- 
examination in like manner with other witnesses, without being thereby de¬ 
prived of any right, title, share, or interest in any fine, penalty, or forfeiture to 
which such examination may relate; and in every such case the defendant or 
defendants may appear and testify and be examined and cross-examined in 
like manner. 

1220. Sec. 9. That except in the case of personal effects accompanying the 
passenger, no importation exceeding one hundred dollars in dutiable value 
shall be admitted to entry without the production of a duly-certified invoice 
thereof, as required by law, or of an affidavit made by the owner, importer, 
or consignee, before any officer authorized to administer oaths, showing why 
it is impracticable to produce such invoice. 

1221. Sec. 10. That no entry shall be made in the absence of a certified in¬ 
voice, upon affidavit as aforesaid, unless such affidavit be accompanied by a 
statement, in the form of an invoice or otherwise, showing either the actual 
cost of the merchandise included in such importation, or, to the best of the 
knowledge, information, and belief of the deponent, the foreign market-value 
thereof; which statement shall be verified by the owner, importer, consignee, 
or agent desiring to make entry of the merchandise, and which oath shall be 
administered by the collector or his deputy. 

1222. Sec. 11. That before such oath is taken, it shall be lawful for the col¬ 
lector or deputy administering the same to question the deponent touching the 
sources of his knowledge, information, or belief in the premises, and to require 
him to make oath to the same, and to produce any letter or paper, in his pos¬ 
session or under his control, which may assist the officers of the customs in 
ascertaining the dutiable value of the importation, or any part thereof; and in 
default of such production, when so requested, such owner, importer, con¬ 
signee, and agent shall be thereafter debarred from producing any such letter 
or paper for the purpose of avoiding any penalty or forfeiture incurred under 
this act, unless he shall show to the satisfaction of the court that it was not 
in his power to produce the same when so demanded. 

1223. Sec. 12. That any owner, importer, consignee, agent, or other person 
who shall, with intent to defraud the revenue, make, or attempt to make, any 
entry of imported merchandise, by means of any fraudulent or false invoice, 
affidavit, letter, or paper, or by means of any false statement, wwitten or verbal’ 
or who shall be guilty of any wilful act or omission by means whereof the 


ACT OF JUNE 22, 1874. 


115 


United States shall be deprived of the lawful duties, or any portion thereof, 
accruing upon the merchandise, or any portion thereof, embraced or referred 
to m such invoice, affidavit, letter, paper, or statement, or affected by such act 
or omission, shall, for each offence, be fined in any sum not exceeding five 
thousand dollars nor less than fifty dollars, or be imprisoned for any time not 
exceeding two years, or both; and, in addition to such fine, such merchandise 
shall be forfeited; which forfeiture shall only apply to the whole of the mer¬ 
chandise in the case or package containing the particular article or articles of 
mpchandise to which such fraud or alleged fraud relates; and anything con¬ 
tained in any act which provides for the forfeiture or confiscation of an entire 
invoice in consequence of any item or items contained in the same being under¬ 
valued, be, and the same is hereby, repealed. 

1224. Sec. 13. That any merchandise entered by any person or persons vio¬ 
lating any of the provisions of the preceding section, but not subject to for¬ 
feiture under the same section, may, while owmed by him or them, or while in 
his or their possession, to double the amount claimed, be taken by the collector 
and held as security for the payment of any fine or fines incurred as aforesaid, 
or may be levied upon and sold on execution to satisfy any judgment recovered 
for such fine or fines. But nothing herein contained shall prevent any owner 
or claimant frorn obtaining a release of such merchandise on giving a bond, 
with sureties satisfactory to the collector, or, in case of judicial proceedings, 
satisfactory to the court, or the judge thereof, for the payment of any fine or 
fines so incurred: Provided, however, That such merchandise shall in no case 
be released until all accrued duties thereon shall have been paid or secured. 

1225. Sec. 14. Thatwhereverany statute requires that, to the cost or market- 
value of any goods, wares, and merchandise imported into the United States, 
there shall be added to the invoice thereof, or, upon the entry of such goods, 
wares, and merchandise, charges for inland-transportation, commissions, port- 
duties, expenses of shipping, export-duties, cost of packages, boxes, or other 
articles containing such goods, w^ares, and merchandise, or any other incidental 
expenses attending the packing, shipping, or exportation thereof from the 
country or place where purchased or manufactured, the omission, without 
intent thereby to defraud the revenue, to add and state the same on such 
invoice or entry shall not be cause of a forfeiture of such goods, w^ares, and 
merchandise, or of the value thereof; but in all cases where the same, or any 
part thereof, are omitted, it shall be the duty of the collector or appraiser to 
add the same, for the purposes of duty, to such invoice or entry, either in 
items or in gross, at such price or amount as he shall deem just and reasonable, 
(which price or amount shall, in the absence of protest, be conclusive), and to 
impose and add thereto the further sum of one hundred per centum of the price 
or amount so added; which addition shall constitute a part of the dutiable 
value of such goods, wares, and merchandise, and shall be collectable as pro¬ 
vided by law in respect to duties on imports. 

1226. Sec. 15. That it shall be the duty of any officer or person employed in 
the customs-revenue service of the United States, upon detection of any*viola¬ 
tion of the customs-laws, forthwith to make complaint thereof to the collector, 
of the district, whose duty it shall be promptly to report the same to the 
district attorney of the district in which sucffi frauds shall be committed. 
Immediately upon the receipt of such complaint, if, in his judgment, it can be 
sustained, it shall be the duty of such district attorney to cause investigation 
into the facts to be made before a United States commissioner having juris¬ 
diction thereof, and to initiate proper proceedings to recover the fines and 
penalties in the premises, and to prosecute the same with the utmost diligence 
to final judgment. 

1227. Sec. 16. That in all actions, suits, and proceedings in any court of the 
United States now pending or hereafter commenced or prosecuted to enforce 


116 


DIGEST OF STATUTES. 


or declare the forfeiture of any goods, wares, or merchandise, or to recover the 
value thereof, or any other sum alleged to be forfeited by reason of any viola¬ 
tion of the provisions of the customs-revenue laws, or any of such provisions, 
in which action, suit, or proceeding an issue or issues of fact shall have been 
joined, it shall be the duty of the court, on the trial thereof, to submit to the 
jury, as a distinct and separate proposition, whether the alleged acts were done 
with an actual intention to defraud the United States, and to require upon 
such proposition a special finding by such jury; or, if such issues be tried by 
the court without a jury, it shall be the duty of the court to pass upon and 
decide such proposition as a distinct and separate finding of fact; and in such 
cases, unless intent to defraud shall be so found, no fine, penalty, or forfeiture 
shall be imposed. 

1228. Sec. 17. That whenever, for an alleged violation of the customs-revenue 
laws, any person who shall he charged with having incurred any fine, penalty, 
forfeiture, or disability other than imprisonment, or shall be interested in any 
vessel or merchandise seized or subject to seizure, when the appraised value of 
such vessel or merchandise is not less than one thousand dollars, shall present 
his petition to the judge of the district in which the alleged violation occurred, 
or in which the property is situated, setting forth, truly and particularly, the 
facts and circumstances of the case, and praying for relief, such judge shall, if 
the case, in his judgment, requires, proceed to inquire, in a summary manner, 
into the circumstances of the case, at such reasonable time as may be fixed 
by him for that purpose, of which the district attorney and the collector shall 
be notified by the petitioner, in order that they may attend and show cause 
why the petition should be refused. 

1229. Sec. 18. That the summary investigation hereby provided for may be 
held before the judge to whom the petition is presented, or, if he shall so direct, 
before any United States commissioner for such district, and the facts appear¬ 
ing thereon shall be stated and annexed to the petition, and, together with a 
certified copy of the evidence, transmitted to the Secretary of the Treasury, 
who shall thereupon have power to mitigate or remit such fine, penalty, or 
forfeiture, or remove such disability, or any part thereof, if, in his opinion, the 
same shall have been incurred without wilful negligence or any intention of 
fraud in the person or persons incurring the same, and to direct the prosecu¬ 
tion, if any shall have been instituted for the recovery thereof, to cease and be 
discontinued upon such terms or conditions as he may deem reasonable and 
just. 

1230. Sec. 19. That it shall not be lawful for any officer or officers of the 
United States to compromise or abate any claim of the United States arising 
under the customs-laws, for any fine, penalty, or forfeiture incurred by a viola¬ 
tion thereof; and any officer or person who shall so compromise or abate any 
such claim, or attempt to make such compromise or abatement, or in any 
manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall 
be deemed guilty of a felony, and, on conviction thereof, shall suffer imprison¬ 
ment not exceeding ten years and be fined not exceeding ten thousand dollars- 
Provided, however, That the Secretary of the Treasury shall have power to 
remit any fines, penalties, or forfeitures, or to compromise the same, in accord¬ 
ance with existing law. (1239.) 

1231. Sec. 20. That whenever any application shall be made to the Secretary 
of the Treasury for the mitigation or remission of any fine, penalty, or for¬ 
feiture, or the refund of any duties, in case the amount involved is not less 
than one thousand dollars, the applicant shall notify the district attorney and 
the collector of customs of the district in which the duties, fine, penalty, or 
forfeiture accrued; and it shall be the duty of such collector and district 
attorney to furnish to the Secretary of the Treasury all practicable informa¬ 
tion necessary to enable him to protect the interests of the United States. 


ACT OF JUNE 22, 1874. 


117 


1232. Sec. 21. That whenever any goods, wares, and merchandise shall have 
been entered and passed free of duty, and whenever duties upon any imported 
goods, wares, and merchandise shall have been liquidated and paid, and such 
goods, "wares, and merchandise shall have been delivered to the owner, 
importer, agent, or consignee, such entry and passage free of duty and such 
settlement of duties shall, after the expiration of one year from the time of 
entry, in the absence of fraud and in the absence of protest by the owner, 
importer, agent, or consignee, be final and conclusive upon all parties. 

1233. Sec. 22. That no suit or action to recover any pecuniary penalty or 
forfeiture of property accruing under the customs-revenue laws of the United 
States shall be instituted unless such suit or action shall be commenced within 
three years after the time when such penalty or forfeiture shall have accrued: 
Provided^ That the time of the absence from the United States of the person 
subject to such penalty or forfeiture, or of any concealment or absence of the 
property, shall not be reckoned within this period of limitation. 

1234. Sec. 23. That in lieu of the salaries, moieties, and perquisites of what¬ 
ever name or nature, and commissions on disbursements, now paid to and 
received by the collectors, naval officers, and surveyors, connected with the 
customs-service in the several collection-districts of the TJnited States herein¬ 
after named, there shall be paid, from and after the first day of July, eighteen 
hundred and seventy-four, an annual salary, as follows: To the collector of 
the district of New York, twelve thousand dollars. To the collectors of the 
districts of Boston and Charlestown, Massachusetts; and Philadelphia, Penn¬ 
sylvania, each eight thousand dollars. To the collectors of the district of San 
Francisco, California; Baltimore, Maryland; and New Orleans, Louisiana, 
each seven thousand dollars. To the collector of the district of Portland and 
Falmouth, Maine, six thousand dollars. To the naval officer for the district 
of New York, eight thousand dollars. To the naval officers of the district of 
Boston and Charlestowm, Massachusetts; and San Francisco, California; and 
Philadelphia, Pennsylvania, each five thousand dollars. To the surveyor of 
the port of New York, eight thousand dollars. To the surveyors of the ports 
of Boston, Massachusetts ; and San Francisco, California; and Philadelphia, 
Pennsylvania, each five thousand dollars. 

1235. Sec. 24. That the Secretary of the Treasury shall, from time to time, 
make such regulations as he may deem necessary for the conduct and manage¬ 
ment of the bonded w^arehouses, general order stores, and other depositories 
of the imported merchandise throughout the United States; all regulations or 
orders issued by collectors of customs in regard thereto shall be subject to 
revision, alteration, or revocation by him; and no warehouse shall be bonded 
and no general order store established without his authority and approval. 
And it shall be the duty of the Secretary of the Treasury, in granting permits 
to establish general order warehouses, to require such warehouse or warehouses 
to be located contiguous, or as near as may be, to the landing-places of 
steamers and vessels from foreign ports; and that no officer of the customs 
shall have any personal ownership of, or interest in, any bonded warehouse 
or general order store. 

1236. Sec. 25. That public cartage of merchandise in the custody of the 
government shall be let after not less than thirty days’ notice of such letting 
to the lowest responsible bidder giving sufficient security, and shall be subject 
to regulations approved by the Secretary of the Treasury. 

1237. Sec. 26. That all acts and parts of acts inconsistent with the provisions 
of this act are hereby repealed; that nothing herein contained shall affect 
existing rights of the United States; and in all cases in which prosecutions 
have been actually commenced for forfeitures incurred, the Secretary of the 
Treasury shall have power to make compensation, as provided in the fourth 
section of this act, to the persons who would, under former laws, have been 
entitled to share in the distribution of such forfeitures. 


118 


DIGEST OF STATUTES. 


June 22, 1874. 

(U. S. Statutes at Large, Vol. XVIIL, p. 194.) 

Chap. 398 .—An Act to admit free of duty merchandise sunk for two years and afterward recovered. 

1238. That whenever any ship or vessel, laden with merchandise in whole or 
in part subject to duty, shall have been sunk in any river, harbor, bay, or 
waters subject to the jurisdiction of the United States and within its limits, 
and shall have remained so sunk for the period of not less than two years, 
and shall be abandoned by the owners thereof, any person or persons who 
may raise any portion of the cargo of such ship or vessel, shall be permitted to 
bring the merchandise so recovered into the port nearest to the place where 
such ship or vessel was so sunk free from the payment of any duty thereupon, 
and without being obliged to enter the same at the custom-house, under such 
rules and regulations as the Secretary of the Treasury may prescribe. 


January 22, 1875. 

(U. S. Statutes at Large, Vol. XVIII., p. 303.) 

Chap. XXII .—An Act declaratory of the Act entitled “An Act to Amend the Customs-revenue Laws, 
and to repeal Moieties," approved June twenty-second, eighteen hundred and seventy four. 

1239. Nothing in the nineteenth section of the act entitled “An act to 
amend the customs-revenue laws, and to repeal moieties,” approved June 
twenty-second, eighteen hundred and seventy-four, shall be construed to affect 
any authority, power, or right which might theretofore have been lawfully 
exercised by any court, judge, or district attorney of the United States to 
obtain the testimony of an accomplice in any crime against, or fraud upon 
the customs-revenue laws, on any trial or proceeding for a fine, penalty, or for¬ 
feiture under said laws, by a discontinuance or dismissal, or by an engagement 
to discontinue or dismiss any proceedings against such accomplice. (1230.) 


February 8, 1875. 

(U. S. Statutes at Large, Vol. XVIII., p. 307.) 

Chap. XXXVI.—An Act to amend existing Customs and Internal Revenue Laws, and for other 

purposes. 

1240. Sec. 4. .... Provided, That cans or packages made of tin or other 
material containing fish of any kind admitted free of duty under any existing 
law or treaty, not exceeding one quart in contents, shall be subject to a duty 
of one cent and a half on each can or package; and when exceeding one quart, 
shall be subject to an additional duty of one cent and a half for each additional 
quart, or fractional part thereof. 

12406. Sec. 7. And provided f urther, That bags, other than of Ameri¬ 

can manufacture, in which grain shall have been actually exported from the 
United States, may be returned empty to the United States free of duty under 
regulations to be prescribed by the Secretary of the Treasury. ’ 

(^Excepting the above extracts, all of the first nine Sections of this Act were revealed 
by the Tariff Act of 1883.) 

1241. ^ Sec. 10.That where bullets and gunpowder, manufactured in 

the United States and put up in envelopes or shells in the form of cartridges 
such envelope or shell being made wholly or in part of domestic materials’ 
are exported, there shall be allowed on the bullets or gunpowder, on the ma¬ 
terials of which duties have been paid, a drawback equal in amount to the 
duty paid on such materials, and no more, to be ascertained under such reg¬ 
ulations as shall be prescribed by the Secretary of the Treasury: Provided, 






ACT OF FEBRUARY 8, 1875. 


119 


That ten per centum on the amount of all drawbacks so allowed shall be 
retained for the use of the United States by the collectors paying such draw¬ 
back respectively. 

1242. Sec. 11. That the oaths now required to be taken by subordinate 
officers of the customs may be taken before the collector of the customs in 
the district in which they are appointed, or before any officer authorized to 
administer oaths generally; and the oaths shall be taken in duplicate, one 
copy to be transmitted to the Commissioner of Customs, and the other to be 
filed with the collector of customs for the district in which the officer 
appointed acts. And in default of taking such oath, or transmitting a cer¬ 
tificate thereof, or filing the same with the collector, the party failing shall 
forfeit and pay the sum of two hundred dollars, to be recovered, with cost of 
suit, in any court of competent jurisdiction, to the use of the United States. 


INTERNAL REVENUE. 

(Sections 12 to 22 inclusive, and Section 26, having no relation whatever to Cus¬ 
toms matters, are omitted,) 

1243. Sec. 23. That all acts and parts of acts imposing fines, penalties, or 
other punishment for offences committed by an internal revenue officer or 
other officer of the Department of the Treasury of the United States, or under 
any bureau thereof, shall be, and are hereby, applied to all persons whomso¬ 
ever, employed, appointed, or acting under the authority of any internal 
revenue -or customs law, or any revenue provision of any law of the United 
States, when such persons are designated or acting as officers or deputies, or 
persons having the custody or disposition of any public money. 

1244. Sec. 24. That whenever any manufacturer of tobacco shall desire to 
withdraw the same from his factory for exportation under existing laws, such 
manufacturer may, at his option, in lieu of executing an export bond, as now 
provided by law, give a transportation bond, with sureties satisfactory to the 
collector of Internal Revenue, and under such rules and regulations as the Com¬ 
missioner of Internal Revenue, with the approval of the Secretary of the Treas¬ 
ury, may prescribe, conditioned for the due delivery thereof on board ship at 
a port of exportation to be named therein; and in such case, on arrival of 
the tobacco at the port of export, the exporter or owner at that port shall 
immediately notify the collector of the port of the fact, setting forth his 
intention to export the same, the name of the vessel upon which the same is 
to be laden, and the port to which it is intended to be exported. He shall, 
after the quantity and description of tobacco have been verified by the 
inspector, file with the collector of the port an export entry verified by affi¬ 
davit. He shall also give bond to the United States, with at least two sureties, 
satisfactory to the collector of customs, conditioned that the principal named 
in said bond will export the tobacco as specified in said entry, to the port 
designated in said entry, or to some other port without the jurisdiction of 
the United States. And upon the lading of such tobacco, the collector of the 
port, after proper bonds for the exportation of the same have been completed 
by the exporter or owner at the port of shipment thereof, shall transmit to the 
collector of internal revenue of the district from which the said tobacco was 
withdrawn for exportation, a clearance certificate and a detailed, report of the 
inspector; which report shall show the quantity and description of manu¬ 
factured tobacco, and the marks thereof. Upon the receipt of the certificate 
and report, and upon payment of tax on deficiency, if any, the collector of 
internal revenue shall cancel the transportation bond. The bonds required 
to be given for the landing at a foreign port of such manufactured tobacco 
shall be cancelled upon the presentation of satisfactory proof and certificates 


120 


DIGEST OF STATUTES. 


that said tobacco has been landed at the port of destination named in the 
bill of lading, or any other port without the jurisdiction of the United States, 
or upon satisfactory proof that after shipment the same was lost at sea with¬ 
out fault or neglect of the owner or exporter thereof. 

1245. Sec. 25. That if any person or persons shall fraudulently claim or 
seek to obtain an allowance or drawback of duties on any manufactured 
tobacco, or shall fraudulently claim any greater allowance or drawback 
thereon than the duty actually paid, such person or persons shall forfeit triple 
the amount wrongfully or fraudulently claimed or sought to be obtained, or 
the sum of five hundred dollars, at the election of the Secretary of the Treasury, 
to be recovered as in other cases of forfeiture provided for in the internal 
revenue laws. 


! March 3, 1875. 

(U. S. Statutes at Large, Vol., XVIII., p. 339.) 

Chap. CXXVII.— An Act to further protect the Sinkingfund and provide for the Exigencies of the 

Government, 

1246. From and after the passage of this act, there shall be levied and col¬ 
lected, on all distilled spirits thereafter produced in the United States, a tax 
of ninety cents on each proof-gallon, or wine-gallon when below proof, to be 
paid by the distiller, owner, or person having possession thereof, before removal 
from the distillery bonded warehouse; and so much of section three thous¬ 
and two hundred and fifty-one of the Revised Statutes of the United States 
as is inconsistent herewith is hereby repealed. 

1247. Sec. 2. That section three thousand three hundred and sixty-eight of 
the Revised Statutes (1122-3) be, and the same is hereby, amended by striking 
out the words “ twenty cents a pound,” and inserting in lieu thereof the words 

twenty-four cents a pound;”*and that section three thousand three hundred 
and ninety-four of the Revised Statutes (1132) be, and the same is hereby, 
amended by striking out the word “ five ” wherever it occurs therein, and in¬ 
serting instead thereof the word “six,” and by striking out the word “ fifty” 
and inserting instead thereof the word “ seventy-five ; ” Provided, That the 
increase of tax herein provided for shall not apply to tobacco on which the 
tax under existing law shall have been paid when this act takes effect: And 
'provided further, That whenever it shall be shown to the satisfaction of the 
Secretary of the Treasury, by testimony under oath, that any person liable 
to pay the increased tax by this section imposed, had, prior to the tenth day 
of February, eighteen hundred and seventy-five, made a contract for the 
future delivery of such tobacco, cigars, and cigarettes, at a fixed price, which 
contract was in writing prior to that date, such tobacco mav be delivered to 
the contracting party entitled thereto, under special permit from the Com¬ 
missioner of Internal Revenue provided therefor, without previous payment 
of such additional tax; but the said additional tax shall be a lien thereon 
and shall be paid by and collected from the purchaser under such contract 
before the sale or removal thereof by him, and when demanded by the col¬ 
lector of internal revenue for the district to which the same shall be removed 
for delivery to the purchaser; and any sale or removal by such purchaser 
prior to the payment of such tax, shall subject him and such tobacco so sold 
or removed to all the penalties and processes of law provided in the case of 
manufacturers of tobacco so selling or removing tobacco to avoid the payment 
of tax. 

1248. Sec. 3. On all molasses, concentrated molasses, tank-bottoms, syrup 
ot sugar-cane juice, melada, and on sugars according to the Dutch standard in 


* See amendment, post 1285. 






121 


ACT OF MARCH 3, 1875. 


color, imported from foreign countries, there shall be levied, collected, and 
paid, in addition to the duties now imposed in schedule G, section two 
thousand five hundred and four of the Revised Statutes, an amount equal to 
twenty-five per centum of said duties as levied upon the several articles and 
grades therein designated; 

1249. Provided^ That concentrated melada, or concrete, shall hereafter be 
classed as sugar dutiable according to color by the Dutch standard : and nie- 
lada shall be known and defined as an article made in the process of sugar- 

cane-juice boiled down to the sugar point, and containing 
all the sugar and molasses resulting from the boiling-process, and without an v 
process of purging or clarification, and any and all products of the sugar-cane 
imported in bags, mats, baskets, or other than tight packages, shall be con¬ 
sidered sugar, and dutiable as such: 

1250. And 'provided further^ That of the drawback on refined sugars ex¬ 
ported, allowed by section three thousand and nineteen of the Revised Statutes 
of the United States, only one per centum of the amount so allowed shall be 
retained by the United States. 

1251. Sec. 4. That so much of section two thousand five hundred and three 
of the Revised Statutes as provides that only ninety per centum of the several 
duties and rates of duty imposed on certain articles therein enumerated by 
section two thousand five hundred and four shall be levied, collected, and 
paid, be, and the same is hereby, repealed; and the several duties and rates 
of duty prescribed in said section two thousand five hundred and four shall 
be and remain as by that section levied, without abatement of ten per centum, 
as provided in section two thousand five hundred and three. 

1252. Sec. 5. The increase of duties provided by this act shall not apply to 
any goods, wares, or merchandise actually on shipboard and bound to the 
United States on or before the tenth day of February, eighteen hundred and 
seventy-five, nor on any such goods, wares, or merchandise on deposit in ware¬ 
houses or public stores at the date of the passage of this act. 

1253. Sec. 6 . Nothing contained in the act entitled “An act to amend ex¬ 
isting customs and internal revenue laws, and for other purposes,” approved 
February eighth, eighteen hundred and seventy-five, shall be construed to 
impose any duty on bolting-cloths theretofore admitted free of duty ; nor to 
require the use of a stamp upon the receipt in the receipt-book of a savings- 
bank or institution for savings having no capital stock and doing no other 
business than receiving deposits to be loaned or invested for the sole benefit 
of the parties making such deposits without profit or compensation to the 
association or company when money is paid to a depositor on his pass-book. 

March 3, 1875. 

(U. S. Statutes at Large, Voe. XVIII., p. 469.) 

Chap. CXXXVI. —An Act restricting the liefunding of Customs Duties, and prescribing certain 
. Regulations of the Treasury Department. 

1254. No moneys collected as duties on imports, in accordance with any 
decision, ruling, or direction previously made or given by the Secretary of the 
Treasury, shall, except as hereinafter provided, be refunded or repaid, unless 
in accordance with the judgment of a circuit or district court of the United 
States giving construction to the law, and from which the Attorney-General 
shall certify that no appeal or writ of error will be taken by the United States; 
or unless in pursuance of a special appropriation for the particular refund or 
repayment to be made: Provided, That whenever the Secretary shall be of 
opinion that such duties have been assessed and collected under an erroneous 
view of the facts in the case, he may authorize a re-examination and reliquida¬ 
tion in such case, and make such refund in accordance with existing laws as 



122 


DIGEST OF STATUTES. 


the facts so ascertained shall, in his opinion, justify; but no such reliquidation 
shall be allowed unless protest and appeal shall have been made as required by 
law: Provided further, That the restrictive q^rovisions of this act shall not 
apply to such personal and household effects and other articles, not merchan¬ 
dise, as are by law exempt from duty: And provided also, That this act shall 
not affect the refund of excess of deposits based on estimated duties nor pre¬ 
vent the correction of errors in liquidation, whether for or against the Govern¬ 
ment, arising solely upon errors of fact discovered within one year from the 
date of payment, and, when in favor of the Government, brought to the notice 
of the collector within ten days from the date of discovery. 

1255. Sec. 2. No ruling or decision once made by the Secretary of the 
Treasury, giving construction to any law imposing customs duties, shall be 
reversed or modified adversely to the United States by the same or a succeed¬ 
ing Secretary, except in concurrence with an opinion of the Attorney-General 
recommending the same, or a judicial decision of a circuit or district court of 
the United States conflicting with such ruling or decision, and from which the 
Attorney-General shall certify that no appeal or writ of error will betaken by 
the United States: Provided, That the Secretary of the Treasury may, in his 
discretion, decline to acquiesce in the judgment, decision, or ruling of an 
inferior court upon any question affecting the interests of the United States, 
when, in his opinion, such interests require a final adjudication of such 
question by the court of last resort. 

1256. Sec. 3. The Secretary of the Treasury shall have power to make such 
regulations, not inconsistent with law, as may be necessary to carry this act 
into effect. 

1257. Sec. 4. The Secretary of the Treasury shall, in his annual report to 
Congress, give a detailed statement of the various sums of money refunded 
under the provisions of this act or of any other act of Congress relating to the 
revenue, together with copies of the rulings under which repayments were 
made. 


February 18, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 4.) 

Chap. 12. —An Act to change the location of the consulates at Aix-la-Chapelle and at Omoa and 

Truxillo. 

1258. That the consulate now established at Aix-la-Chapelle, in class five, in 
schedule B of consulates, be removed to Cologne, within the same consular 
district; and the consulate now established at Omoa and Truxillo in class 
seven, in schedule C of consulates, be removed to Utila in the Bay’islands; 
and that such removals shall in no manner affect the appropriations for such 
consulates, or the existing provisions of law applicable thereto, except as 
modified hereby. 


March 14, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 7.) 

Chap. 23.—An Act to extend to the port of Genesee, in the State of New York, the privileges of sections 
twenty-nine hundred and ninety to twenty-nine hundred and ninety-seven of the Revised Statutes 

ZTlCllXSXVC* 

1259. That the privileges of sections twenty-nine hundred and ninetv to 
twenty-nine hundred and ninety-seven of the Revised Statutes inclusive’ be 
and they are hereby extended to the port of Genesee, in the State of New York’ 




ACT OF JULY 12, 1876. 


123 


May 1, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 49.) 

Chap. 89. An Act to 'provide for the separate entry of packages contained in one importation. 

1260. A separate entry may be made of one or more packages contained in 
an importation of packed packages consigned to one importer or consignee, 
and concerning which packed packages, no invoice, or statement of contents or 
values, has been received. 

1261. Every such entry shall contain a declaration of the whole number of 
parcels contained in such original packed package; and shall embrace all the 
goods, wares, and merchandise imported in one vessel at one time for one and 
the same actual owner, or ultimate consignee. 

1262. Sec. 2. The importer, consignee, or agent’s oath prescribed by section 
twenty-eight hundred and forty-one of the Revised Statutes, is hereby modi¬ 
fied for the purposes of this Act, so as to require the importer, consignee, or 
agent to declare therein that the entry contains an account of all the goods 

imported in the —-whereof-is master, from - 

for account of-, which oath so modified shall in each case be taken on 

the entry of one or more packages contained in an original package. But 
nothing in this act contained shall be construed to relieve the importer, con¬ 
signee, or agent from producing the oath of the owner or ultimate consignee 
in every case, now required by law; or to provide that an importation may 
consist of less than the whole number of parcels contained in any packed 
package, or packed packages consigned in one vessel at one time, to one 
importer, consignee, or agent. 

1263. Sec. 3. All provisions of law inconsistent herewith are hereby repealed. 

June 20,1876. 

(U. S. Statutes at Large, Vol. XIX., p. 60.), 

Chap. 136 .—An Act relating to the execution of custom-house bonds. 

1264. When any bond is required by law to be executed by any firm or part¬ 
nership for the payment of duties upon goods, wares, or merchandise, imported 
into the United States by such firm or partnership, the execution of such bond 
by any member of such firm or partnership, in the name of said firm or part¬ 
nership, shall bind the other members or partners thereof, in like manner 
and to the same extent, as if such other members or partners had personally 
executed the same. And any action or suit may be instituted on such bond 
against all the members or partners of such firm, as if all of the members or 
partners had executed the same. 


June 20, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 60.) 

Chap. 137 .—An Act establishing Cheboygan, in the State of Michigan, a Port of Pelivery. 

1265. That Cheboygan, in the State of Michigan, being within the collection 
district of Michigan, be, and the same hereby is, declared a port of delivery 
instead of Duncan City; and the office of deputy collector now located at 
Duncan City be, and the same is hereby, removed to Cheboygan. And all acts 
and parts of acts declaring Duncan City a port of entry are hereby repealed. 


July 12, 1876.. 

(U. S. Statutes at Large, Vol. XIX., p. 90.) 

Chap. 185 .—An Act to exempt vessels engaged in navigating the Mississippi Elver and its tributaries 
above the pert of New Orleans from entries and clearances. 

1266. The provisions of section forty-three hundred and forty-nine, forty- 
three hundred and fifty, forty-three hundred and fifty-one, forty-three hundred 










124 


DIGEST OF STATUTES. 


and fifty-two, forty-three hundred and fifty-three, forty-three hundred and fifty- 
four, forty-three hundred and fifty-five, and forty-three hundred and fifty-six 
of the Revised Statutes, requiring the master of every vessel licensed to carry 
on the coasting-trade, laden in part with foreign merchandise or distilled 
spirits, to procure a permit from the customs’ officer of the port at which his 
vessel was laden, authorizing him to proceed to his port of destination, and 
also to procure a permit from the port of destination for the unlading of his 
cargo, shall not be held to include vessels engaged in the navigation of the 
Mississippi River or tributaries above the port of New Orleans. 


August 14, 1876. 

(U. S. Statutes at Large, V ol. XIX., p. 139.) 

Chap. 270. —An Act establishing the port of Saint Paul, Minnesota, as a port of appraisal. 

1267. That the provisions contained in, and the privileges accorded by, 
sections twenty-nine hundred and ninety, twenty-nine hundred and ninety-one, 
twenty-nine hundred and ninety-two, twenty-nine hundred and ninety-three, 
twenty-nine hundred and ninety-four, twenty-nine hundred and ninety-five, 
twenty-nine hundred and ninety-six, and twenty-nine hundred and ninety- 
seven, of the Revised Statutes be extended to, and held to include the port 
of Saint Paul in the collection-district of Minnesota. 

1268. That the appraiser at the port of Saint Paul shall receive the same 
amount of salary that the deputy collector of that port now receives. 


August 14, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 141.) 

Chap. 274. —An Act to punish the counterfeiting of trade mark goods and the sale or dealing in of 
counterfeit trade-mark goods. 

1269. Every person who shall with intent to defraud, deal in or sell, or keep 
or offer for sale, or cause or procure the sale of, any goods of substantially the 
same descriptive properties as those referred to in the registration of any 
trade-mark, pursuant to the statutes of the United States, to which, or to the 
package in which the same are put up, is fraudulently affixed said trade¬ 
mark, or any colorable imitation thereof, calculated to deceive the public, 
knowing the same to be counterfeit or not the genuine goods referred to in 
said registration, shall, on conviction thereof, be punished by fine not exceed¬ 
ing one thousand dollars, or imprisonment not more than two years, or both 
such fine and imprisonment. 

1270. Sec. 2. Every person who fraudulently affixes, or causes or procures to 

be fraudulently affixed, any trade-mark registered pursuant to the statutes of 
the United States, or any colorable imitation thereof, calculated to deceive the 
public, to any goods, of substantially the same descriptive properties as those 
referred to in said registration, or to the package in which they are put up 
knowing the same to be counterfeit, or not the genuine goods, referred to in 
said registration, shall on conviction thereof, be punished as prescribed in the 
first section of this act. 

1271. Sec. 3. Every person who fraudulently fills, or causes or procures to 
be fraudulently filled, any package to which is affixed any trade-mark, reo’is- 
tered pursuant to the statutes of the United States, or any colorable imitation 
thereof, calculated to deceive the public, with any goods of substantially the 
same descriptive properties as those referred to in said registration, knowing 
the same to be counterfeit, or not the genuine goods referred to in said regis¬ 
tration, shall, on conviction thereof, be punished as prescribed in the first 
section of this act. 




125 


ACT OF AUGUST 14, 1876. 

1272. Sec. 4. Any person or persons who shall, with intent to defraud any 
person or persons, knoydngly and wilfully cast, engrave, or manufacture, or 
have in his, her, or their possession, or buy, sell, offer for sale, or deal in, any 
die or dies, plate or plates, brand or brands, engraving or engravings, on wood, 
stone, metal, or other substance, moulds, or any false representation, likeness^ 
copy, or colorable imitation of any die, plate, brand, engraving, or mould of 
any private label, brand, stamp, wrapper, engraving on paper or other sub¬ 
stance, or trade-mark, registered pursuant to the statutes of the United States, 
shall, upon conviction thereof, be punished as prescribed in the first section 
of this act. 

1273. Sec. 5. Any person or persons who shall, with intent to defraud any 
person or persons, knowingly and wilfully make, forge, or counterfeit, or have 
in his, her, or their possession, or buy, sell, offer for sale, or deal in, any repre¬ 
sentation, likeness, similitude, copy, or colorable imitation of any private label, 
brand, stamp, wrapper, engraving, mould, or trade-mark, registered pursuant 
to the statutes of the United States, shall, upon conviction thereof, be pun¬ 
ished as prescribed in the first section of this act. 

1274. Sec. 6. Any person who shall, with intent to injure or defraud the 
owner of any trade-mark, or any other person lawfully entitled to use or pro¬ 
tect the same, buy, sell, offer for sale, deal in or have in his possession any 
used or empty box, envelope, wrapper, case, bottle, or other package, to which 
is affixed, so that the sgme may be obliterated without substantial injury to 
such box or other thing aforesaid, any trade-mark, registered pursuant to the 
statutes of the United States, not so defaced, erased, obliterated, and destroyed 
as to prevent its fraudulent use, shall, on conviction thereof, be punished as 
prescribed in the first section of this act. 

1275. Sec. 7. If the owner of any trade-mark, registered pursuant to the 
statutes of the United States, or his agent, make oath, in writing, that he has 
reason to believe, and does believe, that any counterfeit dies, plates, brands, 
engravings on wood, stone, metal, or other substance, or moulds, of his said 
registered trade-mark, are in the possession of any person, with intent to use 
the same for the purpose of deception and fraud, or makes such oath that any 
counterfeits or colorable imitations of his said trade-mark, label, brand, stamp, 
wrapper, engraving on paper or other substance, or empty box, envelope, 
wrapper, case, bottle, or other package, to which is affixed said registered trade¬ 
mark not so defaced, erased, obliterated, and destroyed as to prevent its fraudu¬ 
lent use, are in the possession of any person, with intent to use the same for 
the purpose of deception and fraud, then the several judges of the circuit and 
district courts of the United States and the commissioners of the circuit courts 
may, within their respective jurisdictions, proceed under the law relating to 
search-warrants, and may issue a search-warrant authorizing and directing the 
marshal of the United States for the proper district to search for and seize all 
said counterfeit dies, plates, brands, engravings on wood, stone, metal, or other 
substance, moulds, and said counterfeit trade-marks, colorable imitations 
thereof, labels, brands, stamps, wrappers, engravings on paper, or other sub¬ 
stance, and said empty boxes, envelopes, wrappers, cases, bottles, or other 
packages that can be found; and upon satisfactory proof being made that 
said counterfeit dies, plates, brands, engravings on wood, stone, metal, or other 
substance, moulds, counterfeit trade-marks, colorable imitations thereof, labels, 
brands, stamps, wrappers, engravings on paper or other substance, empty 
boxes, envelopes, wrappers, cases, bottles, or other packages, are to be used by 
the holder or owner for the purpose of deception and fraud, that any of said 
judges shall have full power to order all said counterfeit dies, plates, brands, 
engravings on wood, stone, metal, or other substance, moulds, counterfeit 
trade-marks, colorable imitations thereof, labels, brands, stamps, wrappers, 
engravings on paper or other substance, empty boxes, envelopes, wrappers, 
cases, bottles, or other packages, to be publicly destroyed. 


126 


DIGEST OF STATUTES. 


1276. Sec. 8. Any person who shall, with intent to defraud any person or 
persons, knowingly and wilfully aid or abet in the violation of any of the 
provisions of this act, shall, upon conviction thereof, be punished by a fine 
not exceeding five hundred dollars, or imprisonment not more than one year, 
or both such fine and imprisonment. 


August 15, 1876. 

(U. S. Statutes at Large, Vol. XIX., p. 200.) 

Chap. 290.— An Aci to carry into effect a convention between the United States of America and his 
Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred 
and seventy-five, 

1277. That whenever the President of the United States shall receive satis¬ 
factory evidence that the legislature of the Hawaiian Islands have passed laws 
on their part to give full effect to the provisions of the convention between the 
United States and his Majesty the King of the Hawaiian Islands, signed on 
the thirtieth day of January, eighteen hundred and seventy-five, he is hereby 
authorized to issue his proclamation declaring that he has such evidence;* 
and thereupon, from the date of such proclamation, the following articles, 
being the growth and manufacture or produce of the Hawaiian Islands, to wit: 

1278. Arrowroot; castor-oil; bananas ; nuts ; vegetables, dried and undried, 
preserved and unpreserved ; hides and skins, undressed ; rice; pulu ; seeds ; 
plants; shrubs, or trees ; muscovado, brown, and all other unrefined sugar, 
meaning hereby the grades of sugar heretofore commonly imported from the 
Hawaiian Islands, and now^ known in the markets of San Francisco and Port¬ 
land as “ Sandwich Island sugar; ” syrups of sugar-cane, melado, and molasses; 
tallow, shall be introduced into the United States, free of duty so long as the 
said convention shall remain in force.f 


The President’s proclamation was signed in accordance with this act, September 9,1876. See 
19 Stat., Proc. No. 7. . f > 

t The essential reciprocal rights accorded in the “convention,” or treaty referred to, are as 
follows, to wit: 

“ Art. I. For and in consideration of the rights and privileges granted by His Majesty the King 
of the Hawaiian Islands in the next succeeding article of this convention, and as an equivalent 
therefor, the United States of America hereby agree to admit all the articles named in the 
following schedule, the same being the growth and manufacture or produce of the Hawaiian 
Islands, into all the ports of the United States free of duty. 

^'Schedule, Arrowroot; castoyoil; bananas; nuts, vegetables, dried and undried, preserved 
and unpreserved ; hides and skins undressed ; rice; pulu; seeds, plants, shrubs or trees; musco¬ 
vado, brown, and all other unrefined sugar, meaning hereby the grades of suear heretofore com¬ 
monly imported from the Hawaiian Islands and now known in the markets of San Francisco and 
Portland as “Sandwich Island Sugar;” syrups of sugar-cane, melada, and molasses; tallow. 

“ Art. II. For and in consideration of the rights and privileges granted by the United States 
of America in the preceding article of this Convention, and as an equivalent therefor. His 
Majesty the King of the Hawaiian Islands, hereby agrees to admit all the articles named in the 
following schedule, the same being the growth, manufacture, or produce of the United States of 
America, into all the ports of the Hawaiian Islands free of duty. 

“Sclied/de.—Agricultural implements; animals; beef, bacon, pork, ham, and all fresh, smoked or 
preserved meats ; boots and shoes ; grain ; flour, meal, and bran, bread and breadstufl"s, of all kinds; 
bricks, lime, and cement; butter, cheese, lard, tallow; bullion ; coal; cordage, naval stores includ¬ 
ing tar, pitch, resin, turpentine raw and rectified ; copper and composition slieathing; nails and 
bolts, cotton and manufactures of cotton bleached and unbleached, and whether or not colored, 
stanied, painted, or printed; eggs; fish and oysters, and all other creatures living in the water, 
and the products thereof; fruits, nuts, and vegetables, green, dried or undried, preserved or 
unpreserved; hardware; hides, furs, skins, and pelts, dressed or undressed ; hoop-iron, and rivets 
nails, spikes and bolts, tacks, brads or-sprigs; ice; iron and steel and manufactures thereof; 
leather; lumber and timber of all kinds, round, hewed, sawed, and unmanufactured, in whole or 
in ])art; doors, sashes, and blinds; machinery of all kinds, engines and parts thereof; oats and 
hay; paper, stationery, and books, and all manufactures of paper or of paper and wood • petro¬ 
leum and all oils for lubricating and illuminating purposes ; plants, shrubs, trees, and seeds; rice • 
sugar, refined or unrefined; salt; soap; shooks, staves, and headings; wool and manufactures of 
wool, other than ready-made clothing; wagons and carts for the purposes of agriculture or of 
drayage; wood and manufactures of wood, or of wood and metal except furniture either uphol¬ 
stered or carved and carriages; textile manufactures, made of combination of wool, cotton, silk, 





ACT OF FEBRUARY 28, 1879. 


127 


February 27, 1877. 

(U. S. Statutes at Large, Vol. XIX., p. 240.) 

Chap. 69.— Act to perfect the Revision of the Statutes of the United States, and of the Statutes relat¬ 
ing to the District of Columbia. 

• purpose of correcting errors and supplying omissions 

m tlie act entitled An act to revise and consolidate the Statutes of the United 
States in force on the first day of December, Anno Domini one thousand 
eight hundred and seventy-three,” so as to make the same trulv express such 
laws, the following amendments are hereby made therein. (These amendments, 
in so far as they refer to sections embraced in this volume are inserted in their mover 
places.) ^ ^ 


June 4, 1878. 

(U. S. Statutes at Large, Vol. XX., p. 91.) 

Chap. 155. An Act making Appropriation for the Consular and Diplomatic Service of the Government 
for the year ending June SQth, 1879, and for other purposes. 

1280. Every consular officer shall furnish to the Secretary of the Treasury 
or to such officers of the customs as he may direct, as often as may be required^ 
the prices current of all articles of merchandise usually exported to the United 
States, from the port or place in which he is stationed; and authority is 
hereby vested in the Secretary of the Treasury to require compliance with this 
provision; but this provision shall not have the effect to impair the provisions 
of section seventeen hundred and twelve of the Revised Statutes. Rev. Stat., 
p. 306. 


February 28, 1879. 

(U. S. Statutes at Large, Vol. XX., p. 324.) 

Chap. 112 .—An Act extending the Limits of the Port of New York. 

1281. That the collection district of the port of New York shall hereafter 
include, in addition to the other territory embraced therein, all that part of 
the county of Hudson, in the State of*New Jersey, and the waters adjacent, 
now -within the collection-district of Newark, New Jersey, east of Newark 
Bay and the Hackensack River. 


or linen, or of any two or morj of them other than when ready-made clothing; harness and all 
manufactures of leather; starch; and tobacco, whether in leaf or manufactured, 

“Art. III. The evidence that articles proposed to be admitted into the ports of the United 
States of America, or the ports of the Hawaiian Islands free of duty, under the first and second 
articles of this Convention, ai-e the growth, manufacture, or produce of the United States of 
America or of the Hawaiian Islands, respectively, shall be established under such rules and regu¬ 
lations and conditions for the protection of the revenue as the two Governments may from time 
to time, respectively, prescribe. 

“Art. IV. No export duty or charges shall be imposed in the Hawaiian Islands, or in the 
United States, upon any of the articles proposed to be admitted into the ports of the United 
States, or the ports of the Hawaiian Islands, free of duty, under the first and second articles of 
this Convention. It is agreed, on the part of His Hawaiian Majesty, that, so long as this treaty 
shall remain in force, he will not lease or otherwise dispose of or create any lien upon any port, 
hai'bor, or other territory in his dominions, or grant any special privilege or rights of use therein, 
to any other power, state, or government, nor make any treaty by which any other nation shall 
obtain the same privileges, relative to the admission of any article free of duty, hereby secured 
to the United States.” 





128 


DIGEST OF STATUTES. 


March 1, 1879. 

(U. S. Statutes at Large, Vol. XX., p. 327.) 

Chap. 125 .—An Act to amend the Laws relating to Internal Revenue. 

IMPORTED LIQUOR STAMPS, Etc. 

1282. Sec. 11. All distilled spirits, wines, and malt liquors, imported in pipes, 
hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed 
ill public store or bonded warehouse, and shall not be removed therefrom until 
the same shall have been inspected, marked, and branded by a United States 
customs-gauger, and a stamp affixed to each package, indicating the date and 
particulars of such inspection; and the Secretary of the Treasury is hereby 
authorized to prescribe the form of, and provide, the requisite stamps, and to 
make all regulations which he may deem necessary and proper for carrying 
the foregoing requirements into effect. Any pipe, hogshead, tierce, barrel, 
cask, or other package withdrawn from public store or bonded warehouse 
after the thirtieth day»of June, eighteen hundred and seve nty-nine, purporting 
to contain imported liquor, found without having thereon the stamp hereby 
required, shall be, wuth its contents, forfeited to the United States; and when¬ 
ever any cask or package of imported distilled spirits of not less than five wine- 
gallons is filled for shipment, sale, or delivery on the premises of any wholesale 
liquor dealer, the same shall be stamped with a special stamp for imported 
spirits, under such rules and regulations as the Commissioner of Internal 
Revenue has prescribed, or may hereafter prescribe, in the case of domestic 
distilled spirits. 

1283. Sec. 12. Every person who empties or draws off, or causes to be 
emptied or drawn off, the contents of any package of imported liquors stamped 
as above required, shall, at the time of such emptying, efface, obliterate, and 
destroy the stamp thereon, and also all other marks or brands which shall 
have been placed thereon in accordance with the law or regulations concern¬ 
ing imported liquors; and no cask or other package, such as is hereinbefore 
mentioned, in which distilled spirits, wines, or malt liquors have been imported, 
shall be used to contain domestic distilled spirits, under penalty of the for¬ 
feiture of such re-used cask or package and the contents thereof. Every cask 
or other package from which the stamp for imported liquors required by this 
act to be placed thereon shall not be effaced, obliterated, or destroyed, on 
emptying such package, shall be forfeited, and the same may be seized‘by any 
officer of internal revenue wherever found ; and all the provisions and pen¬ 
alties of section thirty-three hundred and twenty-four of the Revised Statutes 
of the United States, relating to empty casks or packages from which the 
marks, brands, or stamps have not been effaced or obliterated, and relating to 
the removal of stamps from packages, and to having in possession any stamps 
so removed, shall apply to the stamps for imported spirits herein provided for, 
and to the casks or other packages on which such stamps shall have been used.’ 

1284 . Sec. 13 . If any person shall purchase or sell, with the imported-liquor 

stamp herein required remaining thereon, or any of the marks or brands which 
shall have been placed thereon in accordance with the laws or regulations 
concerning imported liquors remaining thereon, any cask or other package, 
after the same has been once used to contain imported liquors and has been 
emptied; or if any person shall use or have in possession such cask or pack- 
age, with any imitation of such marks or brands, for the purpose of placing 
domestic distilled spirits therein for sale; or shall, for such purpose, manufac¬ 
ture, use, or have in possession any cask or package made in imitation of, or 
intended to be in the similitude of, such imported casks or packages, with any 
imitation of such marks or brands thereon, every such cask or package with 
its contents, if any, shall be forfeited to the United States. And every such 


129 


ACT OP MARCH 1, 1879. 

person who shall violate any of the provisions of this section shall be liable to 
*7° dol ars tor every such cask or package so purchased, 

sold, manufactured, used, or had in possession, ’ 


TOBACCO. 

It' *1“® eighteen hundred and 

seventy-nine, there slmll be levied and collected upon all snuff manufactured 
of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, 
or otherwise, of all descriptions, when prepared for use; and upon all chewing 
and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated of 
every description; on tobacco twisted by hand or reduced into a conditioii to 
be consumed or in any manner other than the ordinary mode of drying and 
curing, prepared for sale or consumption, even if prepared without the use of 
any machine or instrument and without being pressed or sweetened, and all 
on fane-cut shorts and refuse scraps, clippings, cuttings, and sweepings of 
tobacco, a tax ot sixteen cents per pound. 

f subdivision of section tliirty-two hundred and forty- 

lour (1114 b) be amended to read as follows: 

Sixth. Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as herein- 
alter defined, shall pay twenty-five dollars. Every person shall be regarded 
as a dealer in leaf-tobacco whose business it is, for himself or on commission 
to sell, or offer for sale, or consign for sale on commission, leaf-tobacco: and 
payment of a special tax as dealer in tobacco, manufacturer of tobacco manu¬ 
facturer of cigars, or any other special tax, shall not exempt any person deal¬ 
ing in leaf-tobacco from the payment of the special tax therefor hereby re¬ 
quired. But no farmer or planter, nor the executor or administrator of such 
farmer or planter, nor the guardian of any minor, shall be required to pay a 
special tax as a dealer in leaf-tobacco, for selling tobacco produced by said 
farmer or planter, or by said executor, administrator, or guardian, or received 
by either of them as rents from tenants who have produced the same on the 
land of said farmer, planter, or minor : Provided, That nothing in this section 
shall be construed to exempt from a special tax any farmer or planter who 
by peddling or otherwise, sells leaf-tobacco at retail directly to consumers, or 
who sells or assigns, consigns, transfers, or disposes of, to persons other than 
those who have paid a special tax as leaf-dealers or manufacturers of tobacco, 
snuff, or cigars, or to persons purchasing leaf-tobacco for export. 

1287. ^ “ No sheriff or other officer acting under order or process of any court 
or magistrate, nor trustee, or other fiduciary, legally acting under the powers 
vested in him, shall be liable to said special tax as a dealer or retail dealer in 
selling tobacco under such authority. And no purchaser at any sale by such 
sheriff, officer, trustee, or fiduciary, shall be held liable to any other tax or 
restriction as to a sale of tobacco so purchased than he would have been had 
such purchaser been the producer thereof on his own land. 

1288. “ Dealers in leaf-tobacco shall sell only to other dealers who have paid 
a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to 
such persons as are known to be purchasers of leaf-tobacco for export: Pro¬ 
vided, It shall be lawful for any licensed manufacturer of cigars to purchase 
leaf-tobacco of any licensed dealer or other licensed manufacturer in quantities 
less than the original package, for use in his own manufactory exclusively.” 

That section thirty-three hundred and sixty-two (1120 h) be, and the same 
is hereby, amended by striking out all after said number, and substituting 
therefor the following: 

1289. All manufactured tobacco shall be put up and prepared by the manu¬ 
facturer for sale, or removal for sale or consumption, in packages of the follow¬ 
ing description, and in no other manner: 

9 


130 


DIGEST OF STATUTES. 


1290. ‘‘All snuff, in packages containing one-half, one, two, three, four, six, 
eight, and sixteen ounces, or in bladders and in jars containing not exceeding 
twenty pounds; 

1291. ‘‘All fine-cut chewing-tobacco, and all other kinds of tobacco not other¬ 
wise provided for, in packages containing one, two, three, four, eight, and six¬ 
teen ounces, except that fine-cut chewing-tobacco may, at the option of the 
manufacturer, be put up in wooden packages containing ten, tw^enty, forty, 
and sixty pounds each ; 

1292. “All smoking tobacco and all cut and granulated tobacco other than 
fine-cut chewing, all shorts, the refuse of fine-cut chewing, which has passed 
through a riddle of thirty-six meshes to the square inch, and all refuse scraps, 
clippings, cuttings, and sweepings of tobacco, in packages containing twm, three, 
four, eight, and sixteen ounces each. 

1293. “All cavendish, plug, and twist tobacco, in wmoden packages not 
exceeding two hundred pounds net weight. 

1294. “And every such wooden package shall have printed or marked 
thereon the manufacturer’s name and place of manufacture, the registered 
number of the manufactory, and the gross weight, the tare, and the net weight 
of the tobacco in each package : Provided^ That these limitations and descrip¬ 
tions of packages shall not apply to tobacco and snuff transported in bond for 
exportation and actually exported : And provided further, That fine-cut shorts, 
the refuse of fine cut chewing-tobacco, refuse scraps, clippings, cuttings, and 
sweepings of tobacco, may be sold in bulk as material, and wdthout the pay¬ 
ment of tax, by one manufacturer directly to another manufacturer, or for 
export,* under such restrictions, rules, and regulations as the Commissioner of 
Internal Revenue may prescribe: And provided further, That w^ood, metal, 
jDaper, or other materials may be used separately or in combination for pack¬ 
ing tobacco, snuff, and cigars, under such regulations as the Commissioner of 
Internal Revenue may establish.” 

That section thirty-three hundred and seventy-one be amended by striking 
out all after the said number and substituting therefor the following: 

1295. “ Whenever any manufacturer of tobacco, snuff, or cigars, sells, or re¬ 
moves for sale or consumption, any tobacco, snuff, or cigars, upon which a tax 
is required to be paid by stamps, without the use of the proper stamps, it shall 
be the duty of the Commissioner of Internal Revenue, wdthin a period of not 
more than two years after such sale or removal, upon satisfactory proof, to 
estimate the amount of tax which has been omitted to be paid, and to make 
an assessment therefor, and certify the same to the collector. The tax so 
assessed shall be in addition to the penalties imposed by law for such sale or 
removal: Provided, howerer. That no such assessment shall be made until and 
after notice to the manufacturer of the alleged sale and removal to show cause 
against such assessment; and the Commissioner of Internal Revenue shall, 
upon a full hearing of all the evidence, determine what assessment, if any 
should be made.” 

1296. That section thirty-three hundred and seventy-seven (1129) be, and 
the same is hereby, amended by adding thereto the following w’ords: '‘Pro¬ 
vided, That scraps, cuttings, and clippings of tobacco imported from any 
foreign country may, after the proper customs duty has been paid thereon, be 
withdrawn in bulk without the payment of the internal-revenue tax, and 
transferred as material directly to the factory of a manufacturer of tobacco or 
snuff, or of a cigar manufacturer, under such restrictions and regulations as 
shall be prescribed by the Commissioner of Internal Revenue and approved 
by the Secretary of the Treasury.” 

Sec. 16. That section thirty-three hundred and eighty-six be, and the same 


* See amendment, post 1340. 



ACT OF MARCH 1, 1879. 


131 


is hereby, amended by striking out all after the said number, and substitut¬ 
ing therefor the following: 

^ 1297. “ There shall be an allowance of drawback on tobacco, snutf, and 
cigars on which the tax has been paid by suitable stamps affixed thereto be¬ 
fore removal from the place of manufacture, when the same are exported, 
equal in amount to the value of the stamps found to have been so affixed; the 
evidence that the stamps were so affixed, and the amount of tax so paid, and 
of the subsequent exportation of the said tobacco, snuff, and cigars, to be 
ascertained under such regulations as shall be prescribed by the Commissioner 
of Internal Revenue, and approved by the Secretary of the Treasury. Any 
sums found to be due under the provisions of this section shall be paid bv the 
warrant of the Secretary of the Treasury on the Treasurer of the United 
States, out of any money arising froih internal duties not otherwise appropri¬ 
ated : Provided^ That no claim for an allowance of drawback shall be enter¬ 
tained or allowed until a certificate from the collector of customs at the port 
from which the goods have been exported, or other evidence satisfactory to 
the Commissioner of Internal Revenue, has been furnished, that the stamps 
affixed to the tobacco, snuff, or cigars entered and cleared for export to a 
foreign country were totally destroyed before such clearance; nor until the 
claimant has filed a bond, with good and sufficient sureties, to be approved by 
the collector of the district from which the goods are shipped, in a penal sum 
double the amount of the tax for which said claim is made, that he will pro¬ 
cure, within a reasonable time, evidence satisfactory to the Commissioner of 
Internal Revenue that said tobacco, sniiff, or cigars have been landed at any 
port without the jurisdiction of the United States, or that after shipment the 
same were lost at sea, and have not been relanded within the limits of the 
United States.” 

1298. That section thirty-three hundred and eighty-seven be, and the same 
is hereby, amended by striking out, after the words “ shall be conditioned 
that,” in the second sentence, the words ‘ffie shall not employ any person to 
manufacture cigars who has not been duly registered as a cigar-maker.” 

That section thirty-three hundred and ninety-two be, and the same is hereby, 
amended by striking out all after the said number, and substituting therefor 
the following: 

1299. “All cigars shall be packed in boxes not before used for that purpose, 
containing, respectively, twenty-five, fifty, one hundred, two hundred, two 
hundred and fifty, or five hundred cigars each; and every person who sells, 
or offers for sale, or delivers, or offers to deliver, any cigars in any other form 
than in new boxes as above described, or who packs in any box any cigars in 
excess of the number provided by law to be put in each box respectively, or 
who falsely brands any box, or affixes a stamp on any box denoting a less 
amount of tax than that required by law, shall be fined for each offence not 
less than one hundred dollars nor more than one thousand dollars, and be im¬ 
prisoned not less than six months nor more than two years: Provided^ That 
nothing in this section shall be construed as preventing the sale of cigars at 
retail by retail dealers who have paid the special tax as such from boxes 
packed, stamped, and branded in the manner prescribed by law: And 'provided 
further^ That every manufacturer of cigarettes shall put up all the cigarettes 
that he either manufactures or has made for him, and sells or removes for con¬ 
sumption or use, in packages or parcels containing ten, twenty, fifty, or one 
hundred cigarettes each, and shall securely affix to each of said packages or 
parcels a suitable stamp denoting the tax thereon, and shall properly cancel 
the same prior to such sale or removal for consumption or use, under such 
regulations as the Commissioner of Internal Revenue shall prescribe; and all 
cigarettes imported from a foreign country shall be packed, stamped, and the 
stamps cancelled in like manner, in addition to the import stamp indicating 
inspection of the custom-house, before they are withdrawn therefrom.” 


132 


DIGEST OF STATUTES. 


That section thirty-three hundred and ninety-seven be, and the same is 
hereby, amended by striking out all after the said number, and substituting 
therefor the following: 

1300. “ Whenever any cigars are removed from any manufactory, or place 
where cigars are made, without being packed in boxes as required by the pro¬ 
visions of this chapter, or without the proper stamp thereon denoting the tax, 
or without stamping, indenting, burning, or impressing into each box, in a 
legible and durable manner, the number of the cigars contained therein, the 
number of the manufactory, and the number of the district and State, or 
without properly affixing thereon and canceling the stamp denoting the tax 
on the same, or are sold, or offered for sale, not properly boxed and stamped, 
they shall be forfeited to the United States. And every person who commits 
any of the above-described offences shall be fined for each such offence not 
less than one hundred dollars nor more than one thousand dollars, and im¬ 
prisoned not less than six months nor more than two years. And every per¬ 
son who packs cigars in any box bearing a false or fraudulent or counterfeit 
stamp, or who affixes to any box containing cigars a stamp in the similitude 
or likeness of any stamp required to be used by the laws of the United States, 
whether the same be a customs or internal-revenue stamp, or who buys, re¬ 
ceives, or has in his possession any cigars on which the tax to which 
they are liable has not been paid, or who removes, or causes to be removed, 
from any box any stamp denoting the tax on cigars, with intent to use the 
same, or who uses, or permits any other person to use, any stamp so removed, 
or who receives, buys, sells, gives away, or has in his possession any stamp so 
removed, or who makes any other fraudulent use of any stamp intended 
for cigars, or who removes from the place of manufacture any cigars not prop¬ 
erly foxed and stamped as required by law, shall be deemed guilty of a 
felony, and shall be fined not less than one hundred dollars nor more than 
one thousand dollars, and imprisoned not less than six months nor more 
than three years: Provided^ That cigars packed expressly for export, and 
which shall be exported to a foreign country under the restrictions and reg¬ 
ulations prescribed by the Commissioner of Internal Revenue, and approved 
by the Secretary of the Treasury, shall be exempt from the provisions of this 
section, and also from the provisions of section thirty-three hundred and 
ninety-three of the Revised Statutes, requiring a label to be affixed to each 
box. ” 

1301. Sec. 19. That the proviso to section thirty-four hundred and thirty 
of the Revised Statutes is hereby amended to read as follows: 

^'Provided, That lucifer or friction matches, and cigar-lights and wax-tapers, 
and all articles upon which a tax is imposed by law, as enumerated and men¬ 
tioned in Schedule A, following section thirty-four hundred and thirty-seven 
of the Revised Statutes, may be removed from the place of manufacture for 
export to a foreign country, without payment of tax, or affixing stamps thereto, 
under such regulations as the Commissioner of Internal Revenue may 
prescribe.” 

1302. Sec. 20.* That under such regulations and requirements as to 
stamps, bonds, and other security as shall be prescribed by the Commissioner 
of Internal Revenue, any manufacturer of medicines, preparations, com¬ 
positions, perfumeries, cosmetics, cordials, and other liquors, for export man- 
facturing the same in a duly constituted manufacturing warehouse, shall be 
authorized to withdraw, in original packages, from any distillery-warehouse 
so much distilled spirits as he may require for the said purpose, without the 
payment of the internal-revenue tax thereon.” 

1303. Sec. 21. That the word “ gallon,” wherever used in the internal revenue 


As amended by Sec. 14, of the Act of May 28, 1880. 21. Stat, p. 148. 




133 


ACT OF MARCH 1, 1879. 

beer, lager beer, ale, porter, and other similar fermented liquors, 
shall be held and taken to mean a wine gallon, the liquid measure contain¬ 
ing two hundred and thirty-one cubic inches. 

1304. Sec. 23. That wherever in any of the foregoing sections of this act 
the Revised Statutes are referred to, it shall be held to mean the “ edition 
of eighteen hundred and seventy-eight.” 


March 3, 1879. 

(U. S. Statutes at Large,Vol. XX., p. 355.) 

Chap. 180 .—Jn Act making Appropnafions for the Service of the Post Office Department for the 
fiscal year ending June thirtieth, eighteen hundred and eighty, and for other Purposes. 

1305. Sec. 17.Printed matter other than book sreceived in the mails 

from foreign countries under the provisions of postal treaties or conventions 
shall be free of customs duty, and books which are admitted to the inter¬ 
national mails exchanged under the provisions of the Universal Postal Union 
Convention, may, when subject to customs duty, be delivered to addresses 
in the United States under such regulations for the collection of duties as 
may be agreed upon by the Secretary of the Treasury and the Postmaster- 
General. 

1306. Sec. 19. That “ printed matter ” within the intendment of this act 

is defined to be the reproduction upon paper, by any process except that of 
hand writing, of any words, letters, characters, figures, or images, or of any 
combination thereof, not having the character of an actual and personal 
correspondence. (For further information as to postal acts, see post, Part IV., 
“Postal Information.”) _ 


June 30, 1879. 

(U. S. Statutes at Large, Vol. XXI., p. 44.) 

Chap. 54 .—An Act relating to Vessels not propelled hy Sail or Internal Motive-P&wer of their Own, 

and for other Purposes. 

1307. The provisions of title fifty of the Revised Statutes of the United 
States shall not be so construed as to require the payment of any fee or 
charge for the enrolling or licensing of vessels, built in the United States and 
owned by citizens thereof, not propelled by sail or by internal motive-power 
of their own, and not in any case carrying passengers, whether navigating 
the internal waters of a State or the navigable waters of the United States, 
and not engaged in trade with contiguous foreign territory, nor shall this or 
any existing law be construed to require the enrolling, registering, or licen¬ 
sing of any flatboat, barge, or like craft for the carriage of freight, not pro¬ 
pelled by sail or by internal motive-power of its own, on the rivers or lakes 
of the United States. 


May 27, 1880. 

(U. S. Statutes at Large, Vol. XXL, p. 143.) 

Chap. 106 .—An Act to amend and re-enact Sections Twenty-five hundred and fifty-two and Twenty- 
five hundred and fifty three of the Revised Statutes. 

1-308. That paragraph four of section twenty-five hundred and fifty-two 
of the Revised Statutes be, and the same is hereby, amended, so that it shall 
read: “ The district of Yorktown : To comprise all the waters and shores 
from the point forming the south shore of the mouth of the Rappahannock 
River, and from the mouth of York River to Cappahoosic, in which York¬ 
town shall be the port of entry, and East River and Cumberland ports of 
delivery. ” 






134 


DIGEST OF STATUTES. 


1309. Sec. 2. And that paragraph seventh of section twenty-five hundred 
and fifty-two of the Revised Statutes be, and the same is hereby, amended 
so that it shall read : “ The district of Richmond: To comprise all the waters 
and shores of the James River, from its junction with the Appomattox River 
to the highest tide-waters of the James River, and all the waters and shores 
of the York River from Cappahoosic to its head, and the waters and shores 
of the Pamunkey and Mattaponi Rivers to the highest tide-waters in said 
rivers, in which the port of entry shall extend from Richmond and Manchester 
to Bermuda Hundreds, and to West Point, at the head of York River.” 

1310. Sec. 3. And that paragraph seventh of section twenty-five hundred 
and fifty-three of the Revised Statutes be, and the same is hereby, amended, 
so that it shall read In the district of Richmond; a collector and a sur¬ 
veyor, who shall reside at Richmond; a surveyor, who shall reside at Bermuda 
Hundred; and a deputy collector, who shall reside at West Point. ” 


June 10, 1880. 

(U. S. Statutes at Large, Vol. XXI. p. 173.) 

Chap. 190 .—An Act to amend the Statutes in relation to Immediate Transportation of Dutiable 
Goods and for other Purposes. 

1311. That when any merchandise, other than explosive articles, and 
articles in bulk not provided for in section (1322) of this act, imported 
at the ports of New York, Philadelphia, Boston, Baltimore, Portland, and 
Bath, in Maine, Chicago, Port Huron, Detroit, New" Orleans, Norfolk, Charles¬ 
ton, Savannah, Mobile, Galveston, Pensacola, Florida, Cleveland, Toledo, and 
San Francisco, shall appear, by the invoice or bill of lading and manifest * of 
the importing vessel, to be consigned to and destined for either of the ports 
specified in the seventh section of this act, the collector at the port of arrival 
shall allow the said merchandise to be shipped immediately after the entry 
prescribed in section two of this act has been made, f 

1312. Sec. 2. That the collector at the port of first arrival shall retain in 
his office a permanent record of such merchandise so to be forwarded to the 
port of destination, and such record shall consist of a copy of the invoice and 
an entry whereon the duties shall be estimated as closely as possible on the 
merchandise so shipped, but no oaths shall be required on the said entry. 

Such merchandise shall not be subject to appraisement and liquidation of 
duties at the port of first arrival, but shall undergo such examination as the 
Secretary of the Treasury shall deem necessary to verify the invoice,| and 
the same examination and appraisement thereof shall be required and had 
at the port of destination as would have been required at the port of first 
arrival if such merchandise had been entered for consumption or warehouse 
at such port. 

1313. Sec. 3. That such merchandise shall be delivered to and transported 
by common carriers, to be designated for this purpose by the Secretary of the 
Treasury, and to and by none others; and such carriers shall be responsible 
to the United States as, common carriers for the safe delivery of such mer¬ 
chandise to the collector at the port of its destination § and before any such 
carriers shall be permitted to receive and transport any such merchandise. 


Held that this section should be construed to require solely, the production of the invoice^ as a 
basis for the entry of the poods, or in the absence of the invoice showing such destination, the bill 
of lading and manifest; and that if the destination of the goods be specified either by the invoice 
or by the bill of lading and manifest, they should be allowed to go forward. (April 11, 1872 
Philadelphia. See also circular Syn. Series, 1095.) ’ 

t Transportation cannot be permitted over routes passing through foreign territory. (Feb 23, 
1872. J. D. H.) * 

X See Amendment, post 1356. 
i (See s. s. 964.) 




ACT OF JUNE 10, 1880. 


135 


they shall become bound to the United States in bonds of such form and 
amount, and with such conditions not inconsistent with law, and such security 
as the Secretary of the Treasury shall require,* 

1314. Sec. 4. That sections twenty-eight hundred and fifty-three and 
twenty-eight hundred and fifty-five of the Revised Statutes of the United 
States be, and the same are hereby, so amended as to require that all invoices 
of merchandise imported from any foreign country and intended to be trans¬ 
ported without appraisement to any of the ports mentioned in the seventh 
section of this act, shall be made in quadruplicate; and that the consul, vice- 
consul, or commercial agent, to whom the same shall be produced, shall certify 
each of said quadruplicates under his hand and official seal in the manner re¬ 
quired by section twenty-eight hundred and fifty-five of the Revised Statutes, 
and shall then deliver to the person producing the same two of the quad¬ 
ruplicates, one to be used in making entry at the port of first arrival of the 
merchandise in the United States, and one to be used in making entry at the 
port of destination, file another in his office, there to be carefully preserved, 
and as soon as practicable transmit the remaining one to the collector or sur¬ 
veyor of the port of final destination of the merchandise : Provided, however, 
That no additional fee shall be collected on account of any service performed 
under the requirements of this section. 

1315. Sec. b.f “ That merchandise transported under the provisions of this 
act shall be conveyed in cars, vessels, or vehicles securely fastened with locks 
or seals, under the exclusive control of the officers of the customs; and mer¬ 
chandise may also be transported under the provisions of this act by express 
companies on passenger trains, in safes, ‘ pouches’ and trunks, which shall be 
of such size, character, and description and secured in such manner as shall 
be from time to time prescribed by the Secretary; and in cases where mer¬ 
chandise shall be imported in boxes or packages too large to be included within 
the safes, trunks, or ‘ pouches ’ as prescribed, such merchandise may be trans¬ 
ported under the provisions of this act by such express companies, ‘ corded 
and sealed, ’ in such manner as shall from time to time be prescribed by the 
Secretary of the Treasury ; and ‘ passenger’s ’ baggage and effects arriving at 
any of the ports specified in section one of this act, which shall appear by 
the manifest of the importing vessel, or other satisfactory evidence, to be des¬ 
tined to any of the ports specified in the seventh section, may also be trans¬ 
ported by express companies under the provisions of this act to any of the 
ports specified in the seventh section thereof, in such manner and under such 
rules and regulations as the Secretary of the Treasury may prescribe ; and 
merchandise such as pig-iron, spiegel-iron, scrap iron, iron ore, railroad iron, 
and similar articles commonly transported upon platform or flat cars may be 
transported under the provisions of this act upon such platform or flat cars ; 
and the weight of such merchandise so transported shall be ascertained in all 
cases before shipment, and ordinary railroad seals [scales] may be used for 
such purposes ; and inspectors shall be stationed at proper points along the 
designated routes, or upon any car, vessel, vehicle, or train, at the discretion 
of the Secretary of the Treasury, and at the expense of the companies, 
respectively. Such merchandise shall not be unladen or trans-shipped be¬ 
tween the ports of first arrival and final destination, unless authorized by the 
regulations of the Secretary of the Treasury in cases which may arise from a 
difference in the gauge of railroads, or ‘ where the route is bonded for both 
land and water carriage,’ or from accidents, or from legal intervention, or 
when, by reason of the length of the route, the cars, after due inspection by 
customs officers, shall be considered unsafe or unsuitable to proceed further, 
or from low water, ice, or other unavoidable obstruction to navigation ; and in 

* See s. s., 964. 

f As ameuded by Act of Feb. 23, 1887. 24 Stat., p. 411. 




136 


DIGEST OF STATUTES. 


no case shall there be permitted any breaking of the original packages of 
such merchandise. ” 

1316. Sec. 6. That merchandise so destined for immediate transportation 
shall be transferred, under proper supervision, directly from the importing ves¬ 
sel to the car, vessel, or vehicle in which the same is to be transported to its 
final destination. 

1317. Sec. 7. That the privilege of immediate transportation shall extend to 
the ports of New York and Buffalo, in New York; Burlington, in Vermont; 
Boston, in Massachusetts; Providence and Newport, in Rhode Island; New 
Haven, Middletown, and Hartford, in Connecticut; Philadelphia and Pitts¬ 
burgh, in Pennsylvania; Baltimore, Crisfield, and Annapolis, in Maryland; 
Wilmington, and Seaford, in Delaware; Salem, Massachusetts; Georgetown, 
in the district of Columbia ; Norfolk, Richmond, and Petersburg, in Virginia; 
Wilmington and Newbern, in North Carolina; Charleston and Port Royal, 
in South Carolina; Savannah and Brunswick, in Georgia; New Orleans, in 
Louisiana ; Portland and Bath, in Maine ; Portsmouth, in New Hampshire; 
Chicago, Cairo, Alton, and Quincy, in Illinois ; Detroit, Port Huron, and Grand 
Haven, in Michigan; St. Louis, Kansas City, and St. Joseph, in Missouri; St. 
Paul, in Minnesota ; Cincinnati, Cleveland, and Toledo, in Ohio; Milwaukee 
and La Crosse, in Wisconsin ; Louisville, in Kentucky ; San Francisco, San 
Diego, and Wilmington, in California; Portland, in Oregon; Memphis, Nash¬ 
ville, and Knoxville, in Tennessee; Mobile, in Alabama; and Evansville, in 
Indiana; and Galveston, Houston, Brownsville, Corpus Christi, and Indianola, 
in Texas ; Omaha, in Nebraska; Dubuque, Burlington, and Keokuk, in Iowa; 
Leavenworth, in Kansas ; Tampa Bay, Fernandina, Jacksonville, Cedar Keys’ 
Key West, and Apalachicola, in Florida: Provided, That the privilege of 
transportation herein conferred shall not extend to any place at which there 
are not the necessary officers for the appraisement of merchandise and the 
collection of duties. 


1318. Sec, 8. That sections twenty-nine hundred and ninety, twenty-nine 
hundred and ninety-one, twenty nine hundred and ninety two, twenty-nine 
hundred and ninety-three, twenty-nine hundred and ninety-four, twenty-nine 
hundred and ninety-five, twenty-nine hundred and ninety-six, and twenty- 
nine hundred and ninety-seven of the Revised Statutes be, and the same are 
hereby, repealed. 

1319. Sec. 9. That no merchandise shall be shipped under the provisions 

of this act after such merchandise shall have been landed ten days from the 
importing vessel, and merchandise not entered within such time shall be sent 
to a bonded warehouse by the collector as unclaimed, and held until regularly 
entered and appraised. ^ 

^ 1320. Sec. 10. That section twenty-nine hundred and eighty-one of the Re¬ 
vised Statutes be amended so as to read as follows : “ That whenever the proper 
officer of the customs shall be duly notified in writing of the existence of a 
lien for freight upon imported goods, wares, or merchandise in his custody 
he shall, before delivering such goods, wares, or merchandise to the importer’ 
owner, or consignee thereof, give seasonable notice to the party or parties 
claiming the lien; and the possession by the officers of customs shall not 
affect the discharge of such lien, under such regulations as the Secretary of 
the Treasury may prescribe ; and such officer may refuse the delivery of such 
merchandise from any public or bonded warehouse, or other place ‘in which 
the same shall be deposited, until proof to his satisfaction shall be produced 
that the freight thereon has been paid or secured; but the rights of the 
Unit^l States shall not be prejudiced thereby, nor shall the United States or 
its officers be m any manner liable for losses consequent upon such refusal 
to deliver. If merchandise so subject to a lien regarding which notice has 
been filed, shall be forfeited to the United States and sold, the freight due 


ACT OF MARCH 3, 1881. 


137 


thereon shall be paid from the proceeds of such sale in the same manner as 
other charges and expenses authorized by law to be paid therefrom are paid.” 

1321. Sec 11. That this act shall take effect and be in force from and after 
the first day of July, Anno Domini eighteen hundred and eighty. 


June 14, 1880. 

(U. S. Statutes at Large, Yol. XXI., p. 198.) 

OnAP. 214. An Act to amend An Act entitled “ An Act to amend the Statutes in relation to Imme¬ 
diate Transportation of Dutiable Goods, and for other Purposes. 

1322.^ That in the act entitled An act to amend the statutes in relation to 
immediate transportation of dutiable goods, and for other purposes,” approved 
June tenth, eighteen hundred and eighty, the words “ section four,” where 
they occur in the first section of the act, be changed to “ section five.’’ (1230.) 


March 3, 1881. 

(U. S. Statutes at Large, Yol. XXI., p. 502.) 

Chap. 138 .—An act to authorize the registration of trade-marks and protect the sajne. 

1323. That owners of trade-marks used in commerce with foreign nations, 
or with the Indian tribes, provided such owners shall be domiciled in the 
United States, or located in any foreign country or tribes which by treaty, 
convention or law, affords similar privileges to citizens of the United States, 
may obtain registration of such trade-marks by complying with the following 
requirements. 

First. By causing to be recorded in the Patent Office a statement specifying 
name, doinicile, location, and citizenship of the party applying; the class of 
merchandise and the particular description of goods comprised in such class 
to which the particular trade-mark has been appropriated; a description of 
the trade-mark itself, with fac-similes thereof, and a statement of the mode in 
which the same is applied and affixed to goods, and the length of time during 
which the trade-mark has been used. 

Second. By paying into the Treasury of the United States the sum of twenty- 
five dollars, and complying with such regulations as may be prescribed by 
the Commissioner of Patents. 

1324. Sec. 2. That the application prescribed in the foregoing section must, 
in order to create any right whatever in favor of the party filing it, be accom¬ 
panied by a written declaration verified by the person, or by a member of a 
firm, or by an officer of a corporation applying, to the effect that such party 
has at the time a right to the use of the trade-mark sought to be registered, 
mid that no other person, firm, or corporation has the right to such use, either 
in the identical form or in any such near resemblance thereto as might be 
calculated to deceive; that such trade-mark is used in commerce ivith foreign 
nations or Indian tribes, as above indicated; and that the description and 
fac-similes presented for registry truly represent the trade-mark sought to be 
registered. 

1325. Sec. 3. That the time of the receipt of any such application shall be 
noted and recorded. But no alleged trade-mark shall be registered unless the 
same appear to be lawfully used as such by the applicant in foreign commerce 
or commerce with Indian tribes, as above mentioned, or is within the provi¬ 
sion of a treaty, convention, or declaration with a foreign power; nor which 
is merely the name of the applicant; nor which is identical with a registered 
or known trade-mark owned by another and appropriate to the same class of 
merchandise, or which so nearly resembles some other person’s lawful trade¬ 
mark as to be likely to cause confusion or mistake in the mind of the public, 




138 


DIGEST OF STATUTES. 


or to deceive purcliasers. In an application for registration the Commissioner 
of Patents shall decide the presumptive lawfulness of claim to the alleged 
trade-mark; and in any dispute between an applicant and a previous regis¬ 
trant, or between applicants, he shall follow, so far as the same may be appli¬ 
cable, the practice of courts of equity of the United States in analogous cases. 

1326. Sec. 4. That certificates of registry of trade-marks shall be issued in 
the name of the United States of America, under the seal of the Department of 
the Interior, and shall be signed by the Commissioner of Patents, and a record 
thereof, together with printed copies of the specifications, shall be kept in books 
for that purpose. Copies of trade-marks and of statements and declarations 
filed therewith and certificates of registry so signed and sealed shall be evidence 
in any suit in which such trade-marks shall be brought in controversy. 

1327. Sec. 5. That a certificate of registry shall remain in force for thirty 
years from its date; except in cases where the trade-mark is claimed for and 
applied to articles not manufactured in this country, and in which it receives 
protection under the laws of a foreign country for a shorter period, in which 
case it shall cease to have any force in this country by virtue of this act at the 
time that such trade-mark ceases to be exclusive property elsewhere. At any 
time during the six months prior to the expiration of the term of thirty years 
such registration may be renewed on the same terms, and for a like period. 

1328. Sec. 6. That applicants for registration under this act shall be credited 
for any fee, or part of a fee, heretofore paid into the Treasury of the United 
States with intent to procure protection for the same trade-mark. 

1329. Sec. 7. That registration of a trade-mark shall be prima facie evi¬ 
dence of ownership. Any person who shall reproduce, counterfeit, copy or 
colorably imitate any trade-mark registered under this act and affix the same 
to merchandise of substantially the same descriptive properties as those 
described in the registration, shall be liable to an action on the case for 
damages for the wrongful use of said trade-mark, at the suit of the owner 
thereof; and the party aggrieved shall also have his remedy according to the 
course of equity to enjoin the wrongful use of such trade-mark used in foreign 
commerce or commerce with Indian tribes, as aforesaid, and to recover com¬ 
pensation therefore in any court having jurisdiction over the person guilty of 
such wrongful acts; and courts of the United States shall have original and 
appellate jurisdiction in such cases without regard to the amount in controversy. 

1330. Sec. 8. That no action or suit shall be maintained under the provisions 
of this act in any case when the trade-mark is used in any unlawful business, 
or upon any article injurious in itself, or which mark has been used with the 
design of deceiving the public in the purchase of merchandise, or under any 
certificate of registry fraudulently obtained. 

1331. Sec. 9. That any person who shall procure the registry of a trade¬ 
mark, or of himself as the owner of a trade-mark or an entry respecting a 
trade-mark, in the office of the Commissioner of Patents, by a false or fraudu¬ 
lent representation or declaration, orally or in writing, or by any fraudulent 
means, shall be liable to pay any damages sustained in consequence thereof 
to the injured party, to be recovered in an action on the case. 

1332. Sec. 10. That nothing in this act shall prevent, lessen, impeach, or 
avoid any remedy at law or in equity which any party aggrieved by any wrong¬ 
ful use of any trade-mark might have had if the provisions of this act had not 
been passed. 

1333. Sec. 11. That nothing in this act shall be construed as unfavorably 
affecting a claim to a trade-mark after the term of registration shall have ex¬ 
pired; nor to give cognizance to any court of the United States in an action 
or suit between citizens of the same State, unless the trade-mark in controversy 
is used on goods intended to be transported to a foreign country, or in lawful 
commercial intercourse with an Indian tribe. 


ACT OF AUGUST 8, 1882. 


139 


1334. Sec. 12. That the Commissioner of Patents is authorized to make rules 
and regulations and prescribe forms for the transfer of the right to use trade¬ 
marks and for recording such transfers in his office. 

1335. Sec. 13. That citizens and residents of this country wishing the pro¬ 
tection of trade-marks in any foreign country, the laws of which require reg¬ 
istration here as a condition precedent to getting such protection there, may 
register their trade-marks for that purpose as is above allowed to foreigners, 
and have certificate thereof from the Patent Office. 


April 25, 1882. 

(U. S. Statutes at Large, Vol. XXII., p. 49.) 

Chap. 89. —An act to amend section three thousand and sixty-six of the Revised Statutes of the United 
States, in relation to the authority to issue warrants. 

That section three thousand and sixty-six of chapter ten, title thirty-four, 
of the Revised Statutes of the United States, be amended so as to read as 
follows: 

1386. Sec. 3066. If any collector, naval officer, surveyor, or other person 
specially appointed by either of them, or inspector, shall have cause to suspect 
a concealment of any merchandise in any particular dwelling house, store¬ 
building, or other place, they, or either of them, upon proper application on 
oath to any justice^ of the peace, or district judge of cities, police justice, or 
any judge of the circuit or district court of the United States, or any Com¬ 
missioner of the United States circuit court, shall be entitled to a warrant to 
enter such house, store, or other place, in the daytime only, and there to search 
for such merchandise ; and if any shall be found, to seize and secure the same 
for trial; and all such merchandise, upon which the duties shall not have 
been paid, or secured to be paid, shall be forfeited.” 


August 5, 1882. 

(U. S. Statutes at Large, Vol. XXIL, p. 298.) 

Chap. 393. —An act relating to the registration of trade-marks. 

1337. That nothing contained in the law entitled ‘‘ An act to authorize the 
registration of trade-marks and protect the same,” approved March third, 
eighteen hundred and eighty-one, shall prevent the registry of any lawful 
trade-mark rightfully used by the applicant in foreign commerce or commerce 
with Indian tribes at the time of the passage of said act. 


August 8, 1882. 

(U. S. Statutes at Large, Vol. XXIL, p. 372.) 

Chap. 473 .—An act to repeal so much of section thirty-three hundred and eighty-five of the Revised 
Statutes as imposes an export tax on tobacco. 

That section thirty-three hundred and eighty-five of the Revised Statutes, as 
amended by the act approved June eighth, eighteen hundred and eighty, be 
amended and re-enacted so as to read as follows: 

1338. “ Sec. 3385. Manufactured tobacco, snuff, and cigars intended for 
immediate exportation may, after being properly inspected, marked, and 
branded, be removed from the manufactory in bond without having affixed 
thereto the stamps indicating the payment of the tax thereon. The removal 
of such tobacco, snuff, and cigars from the manufactory shall be made under 
such regulations, and after making such entries, and executing and filing 
with the collector of the district from which the removal is to be made such 





140 


DIGEST OF STATUTES. 


bonds and bills of lading, and giving such other additional security as may 
be prescribed by the Commissioner of Internal Revenue and approved by the 
Secretary of the Treasury. There shall be affixed to each package of tobacco, 
snuff, and cigars intended for immediate export, before it is removed from 
the manufactory, an engraved stamp indicative of such intention. Such stamp 
shall be provided and furnished to the several collectors as in the case of other 
stamps, and they shall account for the use of the same. When the manu¬ 
facturer has made the proper entries, filed the bonds, and otherwise complied 
with the requirements of law and the regulations as herein provided, the 
collector shall issue to^ him a permit for the removal, accurately describing 
the tobacco, snuff, and cigars, to be shipped, the number and kinds of packages, 
the number of pounds, the marks and brands, the State and collection district 
from which the same are shipped, the number of the manufactory and the 
manufecturer’s name, the port from which the said tobacco, snuff, and cigars 
are to be exported, and the route or routes over which the same are to be sent 
to the port of shipment. Upon the presentation to the collector of internal 
revenue of a detailed report from the inspectors of customs, and a certificate 
of the collector of customs at the port from which the goods are to be exported 
that the goods removed from^ the manufactory under bond and described in 
the permit of the collector of internal revenue have been received by the said 
collector of customs, and that the said goods were duly laden on board of a 
foreign-bound vessel, naming the vessel, and that the said merchandise was 
entered on the outward manifest of said vessel, and that the said vessel and 
cargo were duly cleared from said port, and on the payment of the tax or de¬ 
ficiency, if any, the bonds, which have been given or shall hereafter be required 
to be given under the provisions of this section shall be cancelled. Every 
person who, with the intent to defraud the revenue laws of the United States, 
relands or causes to be relanded within the jurisdiction of the United States 
any manufactured tobacco, snuflf, or cigars which have been shipped for ex¬ 
portation under the provisions of this act, without properly entering such 
tobacco, snuff, or cigars at the custom-house, and paying the proper customs 
and internal revenue tax thereon, or who receives such relanded tobacco 
snuff, or cigars, and every person who aids or abets in such relanding or 
receiving such tobacco, snuff, or cigars, shall, on conviction, be fined not 
exceeding five thousand dollars, or imprisoned not more than three years 
and all tobacco, snuff, or cigars so relanded shall be forfeited to the United 
States.” 


December 23, 1882. 

(U. S. Statutes at Large, Vol. XXII., p. 398.) 

Chap. 6.—An net to amend the act entitled “ An act to repeal the discriminating duties on goods pro¬ 
duced east of the Cape of Good Hope;’ approved May fourth, eighteen hundred and eighty-two. 

That the act entitled “ An act to repeal the discriminating duties on goods 
produced east of the Cape of Good Hope,” approved May fourth, eighteen 
hundred and eighty-two, be, and the same is hereby, amended so as read as 
follows: 

ip9. ^ That section twenty-five hundred and one of the Revised Statutes 
of the United States, which reads as follows : ‘ There shall be levied, collected 
and paid on all goods, wares, and merchandise of the growth or produce of the 
countries east of the Cape of Good Hope (except wool, raw cotton, and raw 
silk, as reeled from the cocoon, or not further advanced than tram thrown 
or organzme), when imported from places west of the Cape of Good Hope a 
duty of ten per centum ad valorem in addition to the duties imposed on anv 
such article when imported directly from the place or places of their growth or 
production, be, and the same is hereby, repealed from and after the first day 



141 


ACT OF MARCH 3, 1883. 

of January, eighteen nundred and eighty-three; and all such goods as may 
be in public store or warehouse on the first day of January, eighteen hundred 
and eighty-three, or on shipboard in port, shall be subject to no other duty 
than if imported after that day.” ^ 


January 9, 1883. 

(U. S. Statutes at Large, Vol. XXII., p. 401.) 

Chap. 16 .—Act to amend section thirty-three hundred and sixty-two of the Revised Statutes relating 

to the tax onperique tobacco. 

thirty-three hundred and sixty-two, as amended by the 
act of March first, eighteen hundred and seventy-nine, be, and the same is 
hereby, amended by inserting after the words “ or for export,” and before the 
words ‘ under such restrictions” in the second provision of said section, the 
following words : “ And perique tobacco may be sold by the manufacturer or 
producer thereof, in the form of carrottes, directly to a legally-qualified manu¬ 
facturer, to be cut or granulated and used as a material in the manufacture 
of cigarettes or smoking-tobacco, without the payment of tax.” 


January 9, 1883. 

(U. S. Statutes at Large, Vol. XXII., p. 402.) 

Chap. VI.—-An Act to perrnit grain brought by Canadian farmers to be ground at mills in the United 
States adjacent to Canadian territory, under such rules aad regulations as may be prescribed by the 
Treasury Department. 

1341. That grain brought into the United States in wagons or other ordinary 
road vehicles, by farmers residing in the Dominion of Canada, to be ground 
by mills owned by citizens of the United States, shall not be deemed to be im¬ 
ported or liable to import duties ; Provided, That such grain shall be brought 
into the United States under such regulations as the Treasury Department 
may prescribe to prevent fraud and evasion, and shall be returned as in like 
rhanner provided by such regulations ; And provided further, That entry shall 
be made of and duties paid upon all such grain as shall be taken or received by 
mill-owners as tolls for such grinding, under like regulations provided by the 
Treasury Department. 


March 3, 1883. 

(U. S. Statutes at Large, Vol. XXII., p. 641.) 

Xo. 22 .—Joint resolution providing for the termination of articles numbered eighteen to twenty-five, 
inclusive, and article numbered thirty of the treaty between the United States of America and Her 
Britannic Majesty, concluded at Washington, May eighth, eighteen hundred and seventy-one. 

1342. That in the judgment of Congress the provisions of articles numbered 
eighteen to twenty-five, inclusive, and of article thirty of the treaty between the 
United States and Her Britannic Majesty, for an amicable settlement of all 
causes of difference between the two countries, concluded at Washington on the 
eighth day of May, Anno Domini eighteen hundred and seventy-one, ought to 
be terminated at the earliest possible time, and be no longer in force ; and to 
this end the President be, and he hereby is, directed to give notice to the 
Government of her Britannic Majesty that the provisions of each and every 
of the articles aforesaid will terminate and be of no force on the expiration of 
two years next after the time of giving such notice. 

1343. Sec. 2. That the President be, and he hereby is, directed to give and 
communicate to the Government of Her Britannic Majesty such notice of 





142 


DIGEST OF STATUTES. 


such termination on the first day of July, Anno Domini eighteen hundred 
and eighty-three, or as soon thereafter as may be. 

1344. Sec. 3. That on and after the expiration of the two years’ time re¬ 
quired by said treaty, each and every of said articles shall be deemed and 
held to have expired and be of no force and effect, and that every department 
of the Government of the United States shall execute the laws of the United 
States (in the premises), in the same manner and to the same effect as if said 
articles had never been in force; and the act of Congress approved March 
first. Anno Domini eighteen hundred and seventy-three, entitled “ An act to 
carry into effect the provisions of the treaty between the United States and 
Great Britain, signed in the city of Washington the eighth day of May, 
eighteen hundred and seventy-one, relating to the fisheries,” so far as it relates 
to the articles of said treaty so to be terminated shall be and stand repealed 
and be of no force on and after the time of the expiration of said two years. 


March 2, 1883. 

(U. S. Statutes at Large, Vol. XXII., p. 451.) 

Chap. 64 .—An act to prevent the importation of adulterated and spurious Teas. 

1345. That from and after the passage of this act it shall be unlawful for 
any person or'persons or corporation to import or bring into the United States 
any merchandise for sale as tea, adulterated with spurious leaf or with ex¬ 
hausted leaves, or which contains so great an admixture of chemicals or other 
deleterious substances as to make it unfit for use; and the importation of all 
such merchandise is hereby prohibited. 

1346. Sec. 2. That on making entry at the custom-house of all tea or 
merchandise described as tea imported into the United States, the importer or 
consignee shall give a bond to the collector of the port that such merchandise 
shall not be removed from warehouse until released by the custom-house au¬ 
thorities, who shall examine it with reference to its purity and fitness for con¬ 
sumption ; and that for the purpose of such examination samples of each 
line in every invoice shall be submitted by the importer or consignee to the 
examiner, with his written statement that such samples represent the true 
quality of each and every part of the invoice, and accord with the specification 
therein contained ; and in case the examiner has reason to believe that such 
samples do not represent the true quality of the invoice, he shall make such 
further examination of the tea represented by the invoice, or any part thereof, 
as shall be necessary; Provided^ That such further examination of such tea shall 
be made within three days after entry thereof has been made at the custom¬ 
house ; And provided further^ That the bond above required shall also be con¬ 
ditioned for the payment of ah custom-house charges which may attach to 
such merchandise prior to its being released or destroyed (as the case may be) 
under the provisions of this act. 

1347. Sec. 3. That if, after an examination, as provided in section two, the 
tea is found by the examiner not to come within the prohibition of this act, a 
permit shall at once be granted to the importer or consignee declaring the tea 
free from control of the custom authorities ; but if on examination such tea, 
or merchandise described as tea, is found, in the opinion of the examiner, to 
come within the prohibition of this act, the importer or consignee shall be 
immediately notified, and the tea, or merchandise described as tea, so returned 
shall not be released by the custom-house, unless on a re-examination called 
for by the importer or consignee, the return of the examiner shall be found 
erroneous : Provided, That should a portion of the invoice be passed by the ex¬ 
aminer, a permit shall be granted for that portion, and the remainder held for 
further examination, as provided in section four. 



143 


ACT OF APRIL 18, 1884. 

• "That in case of any dispute between the importer or con¬ 

signee and the examiner, the matter in dispute shall be referred for arbitra¬ 
tion to a committee of three experts, one to be appointed by the collector, one 
by the importer, and the two to choose a third, and their decision shall be 
tinalj and if upon such final re-examination, the tea shall be found to come 
^uthin the prohibition of this act, the importer or consignee shall give a 
u 1 satisfactory to the collector to export said tea, or mer¬ 

chandise described as tea, out of the limits of the United States, within a 
period of SIX months after such final re-examintion; but if the same shall 
not have been exported within the time specified, the collector, at the expira¬ 
tion of that time, shall cause the same to be destroyed. 

examination and appraisement herein provided 
lor shall be made by a duly qualified appraiser of the port at which said tea 
IS entered, and when entered at ports where there are no appraisers, such 
examination and appraisement shall be made by the revenue officers to whom 
IS committed the collection of duties, unless the Secretary of the Treasury 
shall otherwise direct. 

1350. Sec. 6. That leaves to which the term “ exhausted ” is applied in this 
act shall mean and include any tea which has been deprived of its proper 
quality, strength,^or virtue by steeping, infusion, decoction, or other means. 

1351. Sec. 7. That teas actually on shipboard for shipment to the United 
States at the time of the passage of this act shall not be subject to the prohi¬ 
bition thereof. 

1352. Sec. 8. That the Secretary of the Treasury shall have the power 
to enforce the provisions of this act by appropriate regulations. 


April 18, 1884. 

(U. S. Statutes at Large, Vol. XXIII., p. 11.) 

Chap. XXIV .—Act to further suspend the operation of section fifty-five hundred and seventy-four 
of the Revised Statutes of the United States, title seventy-two, in relation to guano islands. 

1353. That section fifty-five hundred and seventy-four, title seventy-two, of 
the Revised Statutes of the United States, be, and the same is hereby, further 
suspended, as therein set forth, for the period of five years next from and after 
the passage of this act. 


April 18, 1884. 

(U. S. Statutes at Large, Vol. XXIII., p. 11.) 

Chap. XXV I .—An Act making it a felony for a person to falsely and fraudulently assume or pretend 
to he an officer or employee acting under authority of the United States or any Department or any 
officer thereof, and prescribing a penalty therefor. 

1354. That every person who, with intent to defraud either the United 
States or any person, falsely assumes or pretends to be an officer or employee 
acting under the authority of the United States, or any Department, or any 
officer of the Government thereof, and who shall take upon himself to act as 
such, or who shall in such pretended character demand or obtain from any 
person or from the United States, or any Department, or any officer of the 
Government thereof, any money, paper, document, or other valuable thing, 
shall be deemed guilty of felony, and shall, on conviction thereof, be punished 
by a fine of not more than one thousand dollars, or imprisonment not longer 
than three years, or both said punishments, in the discretion of the court. 




144 


DIGEST OF STATUTES. 


June 9,1884. 

(U. S. Statutes at Large, Vol. XXII^, p. 40.) 

Chap. LXXIII .—An Act fixing the rate of podage to be paid upon mail matter of the second class 
when sent by persons other than the publisher or news agent. 

1355. That the rate of postage on newspaper and periodical publications of 
the second class, when sent by others than the publisher or news agent, shall 
be one cent for each four ounces or fractional part thereof, and shall be fully 
prepaid by postage stamps affixed to said matter. 


June 20, 1884. 

(U. S. Statutes at Large, Vol, XXIII., p. 48.) 

Chap. CIII. —An Act to amend an Act entitled “ An Act to amend the statutes in relation to imme¬ 
diate transportation of dutiable goods, and for other purposes,” approved June lO/'A, eighteen 
hundred and eighty. 

1356. That the first and seventh sections of the act entitled “ An act to 
amend the statutes in relation to immediate transportation of dutiable goods, 
and for other purposes,” approved June tenth, eighteen hundred and eighty 
be, and the same is hereby, amended by inserting the words ‘‘ Newport News” 
after the word “ Norfolk,” in each of said sections. 


June 26, 1884. 

(U. S. Statutes at Large, Vol. XXIII., p. 53 ) 

Chap. CXXI .—An Act to remove certain burdens on the American merchant marine and encourage 
the American foreign carrying trade, and for other purposes. 

1357. That the last clause of section forty-one hundred and thirty-one of 
the Revised Statutes be amended so as to read as follows : 

“ All the officers of vessels of the United States shall be citizens of the 
United States, except that in cases where, on a foreign voyage, or on a voyage 
from an Atlantic to a Pacific port of the United States, any such vessel is for 
any reason deprived of the services of an officer below the grade of master, 
his place, or a vacancy caused by the promotion of another officer to such 
place, may be supplied by a person not a citizen of the United States until 
the first return of such vessel to its home port; and such vessel shall not be 
liable to any penalty or penal tax for such employment of an alien officer.” 

1358. Sec. 16. All articles of foreign production needed, and actually with¬ 
drawn from bonded warehouses, for supplies not including equipment of 
vessels of the United States engaged in the foreign trade, including the trade 
between the Atlantic and Pacific ports of the United States, may be so with¬ 
drawn free of duty, under such regulations as the the Secretary of the Trea¬ 
sury may prescribe. 

1359. Sec. 17. When a vessel is built in the United States for foreign 
account, wholly or partly of foreign materials on which import duties have 
been paid, there shall be allowed on such vessel, when exported, a drawback 
equal in amount to the duty paid on such materials, to be ascertained under 
such regulations as may be prescribed by the Secretary of the Treasury. 

Ten per centum of the amount of such drawback so allowed shall, however, 
be retained for the use of the United States by the collector paying the same. 

1360. Sec. 23. That sections thirty-nine hundred and seventy-six and 
forty-two hundred and three of the Revised Statutes of the United States, 
and all other compulsory laws and parts of laws that oblige American vessels 
to carry the mails to and from the United States arbitrarily, or that prevent 
the clearance of vessels until they shall have taken mail matter on board, be 




145 


ACT OF JULY 2, 1884. 


and the same are hereby, repealed, but such repeal shall not take effect until 
the nrst day of April, eighteen hundred and eighty-five. 

Sec. 24. That section twenty-nine hundred and sixty-six of the Revised 
Statutes be amended by striking out the words “ propelled in whole or in 
^ ^ that said section as amended shall read as follows : 

4 V^TT ’-4 j ^^^hen merchandise shall be imported into any port of 

Tu foreign country in vessels, and it shall appear by 

the bills 01 lading that the merchandise so imported is to be delivered imme¬ 
diately after the entry of the vessel, the collector of such port may take 
possession of such merchandise and deposit the same in bonded warehouse • 
and when it does not appear by the bills of lading that the merchandise so 
imported is to be immediately delivered, the collector of customs may take 
possession of the same and deposit it in bonded warehouse, at the request of 
the owner, master, or consignee of the vessel, on three days’ notice to such 
collector after the entry of the vessel.” 

1362. Sec. 29. That section twenty-seven hundred and seventy-six of the 
Revised Statutes is hereby amended by adding thereto the following : 

“ Provided, That vessels arriving at a port of entry in the United States, 
laden with coal, salt, railroad-iron, and other like articles in bulk, may pro¬ 
ceed to places within that collection district to be specially designated by the 
Secretary of the Treasury, by general regulations or otherwise, under the 
superintendence of customs officer*!', at the expense of the parties interested 
for the purpose of unlading cargoes of the character before mentioned.” ’ 

1363. Sec. 30. All laws and parts of laws in conflict with the provisions of 
this act are hereby repealed ; and this act shall take effect and be in force on 
and after July first, eighteen hundred and eighty-four. 


July 2, 1884. 

(U. S. Statutes at Large, Vol. XXIII., p. 63.) 

Chap. CXLII.— An Act to amend an Act entitled “ An Act to amend the statutes in relation to 
immediate transportation of dutiable goods, and for other purposes;' approved June tenth, eighteen 
hundred and eighty. 

1364. That sections five and six of the act entitled An act to amend the 
statutes in relation to immediate transportation of dutiable goods, and for 
other purposes,” approved June tenth, eighteen hundred and eighty, be, and 
the same are hereby, amended so that they shall read as follows, namely: 

1365. Sec. 5. That merchandise transported under the provisions of this 
act shall be conveyed in cars, vessels, or vehicles securely fastened with locks 
or seals, under the exclusive control of the officers of the customs ; and mer¬ 
chandise may also be transported under the provisions of this act by express 
companies on passenger trains, in safes and trunks, which shall be of such 
size, character, and description, and secured in such manner, as shall be 
from time to time prescribed by the Secretary ; and in cases where mer¬ 
chandise shall be imported in boxes or packages too large to be included 
within the safes or trunks so prescribed, such merchandise may be transported 
under the provisions of this act by such express companies in a separate 
compartment of the car, secured in such manner as shall from to time be 
prescribed by the Secretary of the Treasury ; and merchandise, such as pig- 
iron, spiegel-iron, scrap-iron, iron-ore, railroad-iron, and similar articles com¬ 
monly transported upon platform or flat cars, may be transported under the 
provisions of this act upon such platform or flat cars ; and the weight of such 
merchandise so transported shall be ascertained in all cases before shipment, 
and ordinary railroad scales may be used for such purpose ; and inspectors 
shall be stationed at proper points along the designated routes, or upon any 
car, vessel, vehicle, or train, at the discretion of the Secretary of the Treasury, 

10 



146 


DIGEST OF STATUTES. 


and at the expense of the companies, respectively. Such merchandise shall 
not be unladen or trans-shipped between the ports of first arrival and final 
destination unless authorized by the regulations of the Secretary of the Trea¬ 
sury in cases which may arise from a difference in the gauge of railroads, or 
where the route is bonded for both land and water carriage, or from accidents, 
or from legal intervention, or when by reason of the length of the route the 
cars, after due inspection by customs officers, shall be considered unsafe or 
unsuitable to proceed further, or from low water, ice, or other unavoidable 
obstruction to navigation ; and in no case shall there be permitted any break¬ 
ing of the original packages of such merchandise. 

1366. Sec. 6. That merchandise so destined for immediate transportation 
shall be transferred, under proper supervision, directly from^ the importing 
vessel to the car,* vessel, or vehicle specified in the entry provided for in Sec¬ 
tion two of this act. 


June 19, 1886. 

(U. S. Statutes at Large, Vol, XXIV., p. 79.) 

Chap. 421 .—An Act to abolish certain fees for official services to American vessels, and to amend the 
laws relating to shipping commissioners, seamen, and owners of vessels, and for other purposes. 

1367. Sec. 10. That the provision of Schedule N of “ An act to reduce in¬ 
ternal revenue taxation, and for other purposes,” approved March third, 
eighteen hundred and eighty-three, allowing a drawback on imported bitu¬ 
minous coal used for fuel on vessels propelled by steam, shall be construed 
to apply only to vessels of the United States. 

1368. Sec. 11. That section fourteen of “ An act to remove certain burdens 
on the American merchant marine and encourage the American foreign carry¬ 
ing-trade, and for other purposes,” approved June twenty-sixth, eighteen 
hundred and eighty-four, be amended so as to read as follows 

1369. “Sec. 14. That in lieu of the tax on tonnage of thirty cents per ton 
per annum imposed prior to July first, eighteen hundred and eighty-four, a 
duty of three cents per ton, not to exceed in the aggregate fifteen cents per 
ton in any one year, is hereby imposed at each entry on all vessels which 
shall be entered in any port of the United States from any foreign port or 
place in North America, Central America, the West India Islands, the Bahama 
Islands, the Bermuda Islands, or the coast of South America bordering on the 
Caribbean Sea, or the Sandwich Islands, or Newfoundland; and a duty of 
six cents per ton, not to exceed thirty cents per ton per annum, is hereby im¬ 
posed at each entry upon all vessels which shall be entered in the United 
States from any other foreign ports, not, however, to include vessels in dis¬ 
tress or not engaged in trade. 

1370. Provided, That the President of the United States shall suspend the 
collection of so much of the duty herein imposed, on vessels entered from any 
foreign port, as may be in excess of the tonnage and light-house dues, or other 
equivalent tax or taxes, imposed in said port on American vessels by the 
government of the foreign country in which such port is situated, and shall, 
upon the passage of this act, and from time to time thereafter as often as it 
may become necessary by reason of changes in the laws of the foreign countries 
above mentioned, indicate by proclamation the ports to which such suspen¬ 
sion shall apply, and the rate or rates of tonnage-duty, if any, to be collected 
under such suspension: 

1371. Provided, further. That such procdamation shall exclude from the 
benefits of the suspension herein authorized the vessels of any foreign country 
in whose ports the fees or dues of any kind or nature imposed on vessels of 
the United States, or the import or export duties on their cargoes, are in ex¬ 
cess of the fees, dues, or duties imposed on the vessels of the country in which 



147 


ACT OF AUGUST 2, 1886. 


such port is situated, or on the cargoes of such vessels; and sections forty-two 
hundred and twenty-three and forty-two hundred and twenty-four, and so 
much of section forty-two hundred and nineteen of the Revised Statutes as 
contiicts with this section, are hereby repealed.” 

1372. Sec. 15. That the provisions of sections twenty-five hundred and ten 

hundred and eleven of the Revised Statutes, as the sections 
01 litle thirty-three are numbered in “An act to reduce internal revenue tax¬ 
ation, and for other purposes,” approved March third, eighteen hundred and 
eighty-three, and the provisions of section sixteen of “An act to remove cer¬ 
tain bui dens on the American merchant marine and encourage the American 
foreign carrying-trade, and for other purposes,” approved June twenty-sixth, 
eighteen hundred and eighty-four, shall apply to the construction, equipment, 
repairs and supplies of vessels of the United States employed in the fisheries 
or in the whaling business, in the same manner as to vessels of the United 
States engaged in the foreign trade. 

1373. Sec. 17. That whenever any foreign country whose vessels have been 
placed on the same footing in the ports of the United States as American ves¬ 
sels (the coastwise trade excepted) shall deny to any vessels of the United 
States any of the commercial privileges accorded to national vessels in the 
harbors, ports, or waters of such foreign country, the president, on receiving 
satisfactory information of the continuance of such discriminations against 
any vessels of the United States, is hereby authorized to issue his proclama¬ 
tion excluding, on and after such time as he may indicate, from the exercise 
of such commercial privileges in the ports of the United States as are denied 
to American vessels in the ports of such foreign country, all vessels of such 
foreign country of a similar character to the vessels of the United States thus 
discriminated against, and suspending such concessions previously granted 
to the vessels of such country; and on and after the date named in such 
proclamation for it to take effect, if the master, officer, or agent of any vessel 
of such foreign country excluded by said proclamation from the exercise of 
py commercial privileges shall do any act prohibited bv said proclamation 
in the ports, harbors, or waters of the United States for or on account of such 
vessel, such vessel, and its rigging, tackle, furniture, and boats, and all the 
goods on board, shall be liable to seizure and to forfeiture to the United States; 
and any person opposing any officer of the United States in the enforcement 
of this act, or aiding and abetting any other person in such opposition, shall 
forfeit eight hundred dollars, and shall be guilty of a misdemeanor, and, upon 
conviction, shall be liable to imprisonment for a term not exceeding two 
years. 


August 2, 1886. 

(U. S. Statutes at Large, Vol. XXIV. p. 209.) 

Chap. 840 .—An Act defining butter, also imposing a tax upon and regulating the manufacture, sale 
importation, and exportation of oleomargarine. 

1374. That for the purposes of this act the word “ butter” shall be under¬ 
stood to mean the food product usually known as butter, and which is made 
exclusively from milk or cream, or both, with or without common salt, and 
with or without additional coloring matter. 

1375. Sec. 2. That for the purposes of this act certain manufactured sub¬ 
stances, certain extracts, and certain mixtures and compounds, including such 
mixtures and compounds with butter, shall be known and designated as 
“ oleomargarine,” namely: All substances heretofore known as oleomargarine, 
oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all mixtures 
and compounds of oleomargarine, oleo, oleomargarine-oil, butterine, lardine, 
suine, and neutral; all lard extracts and tallow extracts; and all mixtures 



148 


DIGEST OF STATUTES. 


and compounds of tallow, beef-fat, suet, lard, lard-oil, vegetable-oil, annotto, 
and other coloring matter, intestinal fat, and offal fat made in imitation or 
semblance of butter, or when so made, calculated or intended to be sold as 
butter or for butter. 

1376. Sec. 10. That all oleomargarine imported from foreign countries 
shall, in addition to any import duty imposed on the same, pay an internal 
revenue tax of fifteen cents per pound, such tax to be represented by coupon 
stamps as in the case of oleomargarine manufactured in the United States. 

The stamps shall be affixed and cancelled by the owner or importer of the 
oleomargarine while it is in the custody of the proper custom-house officers ; 
and the oleomargarine shall not pass out of the custody of said officers until 
the stamps have been so affixed and canceled, but shall be put up in wooden- 
packages, each containing not less than ten pounds, as prescribed in this act 
for oleomargarine manufactured in the United States, before the stamps are 
affixed; and the owner or importer of such oleomargarine shall be liable to 
all the penal provisions of this act prescribed for manufacturers of oleo¬ 
margarine manufactured in the United States. Whenever it is necessary to 
take any oleomargarine so imported to any place other than the public stores 
of the United States for the purpose of affixing and canceling such stamps, 
the collector of customs of the port where such oleomargarine is entered shall 
designate a bonded warehouse to which it shall be taken, under the control 
of such customs officer as such collector may direct; and every officer of 
customs who permits any such oleomargarine to pass out of his custody or 
control without compliance by the owner or importer thereof with the pro¬ 
visions of this section relating thereto, shall be guilty of a misdemeanor, and 
shall be fined not less than one thousand dollars nor more than five thousand 
dollars, and imprisoned not less than six months nor more than three years. 

Every person who sells or offers for sale any imported oleomargarine, or 
oleomargarine purporting or claimed to have been imported, not put up in 
packages and stamped as provided by this act, shall be fined not less than 
five hundred dollars nor more than five thousand dollars, and be imprisoned 
not less than six months nor more than two years. 


February 23,1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 409.) 

Chap. 210 .—An Act to provide for the execution of the provisions of article two of the treaty concluded 
between the United States of America and the Emperor of China on the seventeenth day of November, 
eighteen hundred and eighty, and proclaimed by the President of the United States on the fifth day 
of October, eighteen hundred and eighty-one. 

1377. That the importation of opium into any of the ports of the United 
States by any subject of the Emperor of China is hereby prohibited. 

Every person guilty of a violation of the preceding provision shall be 
deemed guilty of a misdemeanor, and, on conviction thereof, shall be punished 
by a fine of not more than five hundred dollars nor less than fifty dollars, or 
by imprisonment for a period of not more than six months nor less than 
thirty days, or by both such fine and imprisonment, in the discretion of the 
court. 

1378. Sec. 2. That every package containing opium, either in whole or 
in part, imported into the United States by any subject of the Emperor of 
China, shall be deemed forfeited to the United States ; and proceedings for the 
declaration and consequences of such forfeiture may be instituted in the 
courts of the United States as in other cases of the violation of the laws re¬ 
lating to other illegal importations. 

1379. Sec. 3. That no citizen of the United States shall import opium into 
any of the open ports of China, nor transport the same from one open port to 



149 


ACT OF FEBRUARY 23, 1887. 


any other open port, or buy or sell opium in any of such open ports of China, 
nor shall any vessel owned by citizens of the United States, or any vessel, 
whether foreign or otherwise, employed by any citizen of the United States, 
or owned by any citizen of the United States, either in whole or in part, and 
employed by persons not citizens of the United States, take or carry opium 
into any of such open ports of China, or transport the same from one open port 
to any other open port, or be engaged in any traffic therein between or in such 
open ports or any of them. Citizens of the United States offending against 
the provisions of this section shall be deemed guilty of misdemeanor, and, 
upon conviction thereof, shall be punished by a fine not exceeding five hundred 
dollars^ nor less than fifty dollars, or by both such punishments, in the 
discretion of the court. The consular courts of the United States in China, 
concurrently with any district court of the United States in the district in 
which any offender may be found, shall have jurisdiction to hear, try, and 
determine all cases arising under the foregoing provisions of this section, sub¬ 
ject to the general regulations provided bylaw. Every package of opium 
or package containing opium, either in whole or in part, brought, taken, or 
transported, trafficked, or dealt in contrary to the provisions of this section, 
shall be forfeited to the United States, for the benefit of the Emperor of 
China; and such forfeiture, and the declaration and consequences thereof, 
shall be made, had, determined, and executed by the proper authorities of 
the United States exercising judicial powers within the Empire of China. 


February 23, 1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 414.) 

Chap. 218 .—An Act to amend an Act entitled an Act to amend the Statutes in relation to the im¬ 
mediate transportation of dutiable goods, and for other purposes,” approved June tenth, eighteen hun¬ 
dred and eighty, 

1380a.^ That the provisions of the act entitled “An act to amend the 
statutes in relation to the immediate transportation of dutiable goods, and 
for other purposes,” approved June tenth, eighteen hundred and eighty (1311 
to 1321) be and the same are hereby, so amended as to allow merchandise 
liable to specific rates of duty only to be entered for immediate transportation 
without appraisement to any of the ports mentioned in the seventh section 
of said act, although the same may not appear by the invoice, bill of lading, 
or manifest of the importing vessel, to be consigned to or destined for either 
of said ports, when the consignee at the port of first arrival shall make written 
application therefor to the collector, giving the name of the person at the 
port or destination to whom he desires the merchandise to be consigned ; 

h. And whenever such application and entry shall be made, the original 
invoice presented by the consignee at the port of first arrival shall be forwarded 
with a copy of the transportation entry, to the collector at the port of desti¬ 
nation ; and a copy of such invoice shall be retained on file at the port of 
first arrival. 

c. The original invoice so forwarded shall be treated as the only invoice of 
the merchandise upon which entry shall be made at the port of destination, 
and the person making such entry shall be held responsible for the statements 
contained therein in the same manner as if the merchandise had been 
originally consigned to him : 

d. Provided, however, That the privileges herein conferred shall not extend to 
any merchandise the duties upon which, or any portion thereof, depend upon 
the value of such merchandise : And provided further, That such privilege 
shall be granted onl}^ in cases where no part of the merchandise shall have 
been landed prior to entry for immediate transportation as aforesaid. 



150 


DIGEST OF STATUTES. 


February 23, 1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 415.) 

Chap. 221. —An act to amend section three thousand and fifty-eight of the Revised Statutes. 

That section three thousand and fifty-eight of the Kevised Statutes be 
amended to read as follows : 

1381. Sec. 3058. All merchandise imported into the United States shall, 
for the purpose of this title, be deemed and held to be the property of the 
person to whom the merchandise may be consigned; but the holder of any 
bill of lading consigned to order and properly indorsed shall be deemed the 
consignee thereof; and in case of the abandonment of any merchandise to the 
underwriters, the latter may be recognized as the consignee; and under such 
regulations as the Secretary of the Treasury may prescribe, merchandise saved 
from a vessel wrecked or abandoned at sea, or on or along the coasts of the 
United States, and promptly brought into port of the United States by or in 
possession of the salvors of the same, can, for the purpose of its title, be 
regarded as the property of such salvors, and the valuation thereof and pay¬ 
ment of duties thereon can be made accordingly and with due reference to 
the condition of the said merchandise as thus saved and the necessities of the 
case: Provided however^ That such bringing in by salvors shall be in good 
faith and without intent to evade the just payment of duty; And provided 
further^ That nothing herein contained shall be so construed as to prejudice 
in any other respect the rights of property, or of or through abandonment 
or allowance of the owner, or any other person interested in said merchandise.” 


February 28,1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 434.) 

Chap. 288. An Act relating to the importing and landing of mackerel caught during the spawning season. 

^ 1382. That for the period of five years from and after the first day of March 
eighteen hundred and eighty-eight, no mackerel, other than what is known 
as Spanish mackerel, caught between the first day of March and the first day 
of June, inclusive, of each year, shall be imported into the United States or 
landed upon its shores: Provided however^ That nothing in this act shall be 
held to apply to mackerel caught with hook and line from boats, and landed 
in said boats, or in traps and weirs connected with the shore. 

^ 1383. Sec. 2. That section forty-three hundred and twenty-one of the Re¬ 
vised Statutes IS amended, for the period of five years aforesaid, so as to read 
before the last sentence as follows : “ This license does not grant the right to 
fish for mackerel other than for what is known as Spanish mackerel, between 
the first day of March and the first day of June, inclusive, of this year ” or in 
lieu of the foregoing there shall be inserted so much of said period of time as 
may remain unexpired under this act. 

1384. Sec. 3. That the penalty for the violation or attempted violation of 

this act shall be forfeiture of license on the part of the vessel engaged in said 
violation, if a vessel of this country, and the forfeiture to the United States 
according to law, of the mackerel imported or landed, or sought to be im¬ 
ported or landed. ^ 

1385. Sec. 4. That all laws in conflict with this law are hereby repealed. 


March 3, 1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 475.) 

Chap 339.-^™ Act to authorize the President of the United States to protect and defend the rights 
of Anm-imn fishing vessels, American fishermen, American trading and other vessels in certain 
cases, and for other purposes. ’ 

1886 a. That whenever the President of the United States shall be satisfied 
that American fishing vessels or American fishermen, visiting or being in the 




ACT OF MARCH 3, 1887. 


151 


waters or at any ports or places of the British dominions of North America, 
are_ or then lately have been denied or abridged in the enjoyment of any 
rights secured to them by treaty or law, or are or then lately have been unjustly 
vexed or harassed in the enjoyment of such rights, or subjected to unreason¬ 
able restrictions, regulations, or requirements in respect of such rights : or 
otherwise unjustly vexed or harassed in said waters, ports or places ; 

whenever the President of the United States shall be satisfied that any 
such fishing vessels or fishermen, having a permit under the laws of the 
United States to touch and trade at any port or ports, place or places, in the 
British dominions of North America, are or-then lately have been denied the 
privilege of entering such port or ports, place or places in the same manner 
and under the same regulations as may exist therein applicable to trading 
vessels of the most favored nation, or shall be unjustly vexed or harassed in 
respect thereof, or otherwise be unjustly vexed or harassed therein, or shall be 
prevented from purchasing such supplies as may there be lawfullv sold to 
trading vessels of the most favored nations ; 

c. Or whenever the President of the United States shall be satisfied that 
any other vessels of the United States, their masters or crews, so arriving at 
or being in such British waters or ports or places of the British dominions of 
North America, are or then lately have been denied any of the privileges 
therein accorded vessels, their masters or crews, of the most favored nation, or 
unjustly vexed or harassed in respect of the same, or unjustly vexed or 
harassed therein by the authorities thereof, 

d. Then, and in either or all of such cases, it shall be lawful and it shall be 
the duty of the President of the United States, in his discretion, by procla¬ 
mation to that effect, to deny vessels, their masters and crews, of the British 
dominions of North America, any entrance into the waters, ports, or places 
of, or within the United States (with such exceptions in regard to vessels 

|in distress, stress of weather, or needing supplies as to the President shall 
seem, proper,) whether such vessels shall have come directly from said 
dominions on such destined voyage or by way of some port or place in such 
destined voyage elsewhere; 

e. And also, to deny entry into any port or place of the United States 
of fresh fish or salt fish or any other product of said dominions, or other 
goods coming from said dominions to the United States. 

/. The President may, in his discretion, apply such proclamation to any 
part or to all of the foregoing-named subjects, and may revoke, qualify 
limit, and renew such proclamation from time to time as he may deem 
necessary to the full and just execution of the purposes of this act. 

g. Every violation of any such proclamation, or any part thereof, is hereby 
declared illegal, and all vessels and goods so coming or being within the waters, 
ports, or places of the United States contrary to such proclamation shall be 
forfeited to the United States; and such forfeiture shall be enforced and pro¬ 
ceeded upon in the same manner and with the same effect as in the case of 
vessels or goods whose importation or coming to or being in the waters or ports 
of the United States contrary to law may now be enforced and proceeded upon. 

h. Every person who shall violate any of the provisions of this act, or such 
proclamation of the President made in pursuance thereof, shall be punished 
by a fine not exceeding one thousand dollars, or by imprisonment for a term 
not exceeding two years, or by both said punishments, in the- discretion of the 
court. 


152 


DIGEST OF STATUTES. 


March 3, 1887. 

(U. S. Statutes at Large, Vol. XXIV., p. 560. 

Chap. 380 .—An Act relative to the Minneapolis Industrial Exposition to he annually in the 
city of Minneapolis, State of Minnesota. 

1387. Whereas, ample means have been provided for the holding in the 
city of Minneapolis, State of Minnesota, of an exposition of the products of 
agriculture, manufactures, and the fine arts; and 

1388. Whereas, the objects of such an exposition should commend them¬ 
selves to Congress, and its success should be promoted by all reasonable 
encouragement, provided it can be done without expense to the general public: 
therefore, 

Be it enacted, etc, 

1389. That all articles which shall be imported for the sole purpose of 
exhibition at the Minneapolis Industrial Exposition, at Minneapolis, Minne¬ 
sota, the first exhibition of which is to be held in the year eighteen hundred 
and eighty-six, shall be admitted without the payment of duty or of customs 
fees or charges, under such regulations as the Secretary of the Treasury shall 
prescribe; 

1390. Provided^ That all such articles as shall be sold in the United States, 
or withdrawn for consumption therein at any time after such importation, 
shall be subject to the duties, if any, imposed on like articles by the revenue 
laws in force at the date of importation : 

1391. And provided further, That in case any articles imported under the 

provisions of this act shall be withdrawn for consumption, or shall be sold 
without payment of duty as required by law, all penalties prescribed by the 
revenue laws shall be applied and enforced against such articles, and against 
the persons who may be guilty of such withdrawal or sale. • 


February 18, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 8.) 

Chap. 13.—An Act to modify existing Laws relating to Duties on Imports and the Collection of the 

Revenue. 

On and after the passage and approval of this act the following amendments 
to, and provision for, existing laws shall take effect, as follows : 

Section six of the act of March third, eighteen hundred and eighty-three, 
entitled “An act to reduce internal-revenue taxation, and for other purposes,” 
providing a substitute for title thirty-three of the Revised Statutes of the 
United States, is hereby amended as to the following section or part of section 
or schedule in such substituted title as follows : 

1392. Sec. 2502. Schedule N. strike out the clause of this schedule com-' 
mencing with the words “hats, and so forth, materials for,” and insert in lieu 
thereof the following : Braids, plaits, fiats, willow sheets, and squares fit only 
for use in making or ornpienting hats, bonnets, and hoods, composed of straw, 
chip, grass, palm-leaf, willow, hair, whalebone, or any vegetable material, not 
specially enumerated or provided for, twenty per centum ad valorem. 

1393. Sec. 2. All laws or parts of laws inconsistent with the provisions of 
this act are hereby repealed. 



ACT OP SEPTEMBER 25, 1890. 


153 


April 25, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 62.) 

Chap m.-An Act io provide for edebraimg the four hundredth anniversarv of the disconerv 
of America by Chrutopher Columbus by holding an international exhibition of arts, industries 
'^lUinok^^^ ^^' of the sod, mine and sea in the city of Chicago, in the State of 

That all articles which shall be imported from foreign 
countries tor the sole purpose of exhibition at said exposition, upon which 
there shall be a tariff or customs duty, shall be admitted free of payment of 
duty, customs fees, or charges under such regulations as the Secretary of the 
1 reasury shall prescribe j but it shall be lawful at any time during the exhi¬ 
bition to sell for delivery at the close of the exposition any goods or property 
imported for and actually on exhibition in the exposition buildings or on its 
grounds, subject to such regulations for the security of the revenue and for 
the collection of the import duties as the Secretary of the Treasurv shall pre¬ 
scribe : Provided, That all such articles when sold or withdrawn for consump- 
tion in the United States shall be subject to the duty, if any, imposed upon 
such articles by the revenue laws in force at the date of importation, and all 
penalties prescribed by law shall be applied and enforced against such articles, 
and against the persons who may be guilty of any illegal sale or withdrawal. 

1595. Sec. 12. That the sum of twenty thousand dollars, or as much thereof 
as may be necessary, be, and the same is hereby, appropriated, out of any 
moneys in the treasury not otherwise appropriated, for the remainder of the 
present fiscal year and for the fiscal year ending June thirtieth, eighteen 
hundr^ and ninety-one, to be expended under the direction of the Secretary 
of the Treasury for purposes connected with the admission of foreign goods 
to said exhibition. 


May 9, 1890. 

(U. S. Statutes at Large, Vol. XXVL, p. 105.) 

Chap. 200. —An Act providing for the classification of worsted cloths and woolens. 

1396. That the Secretary of the Treasury be, and he hereby is, authorized 
and directed to classify as woolen cloths, all imports of worsted cloths, 
whether known under the name of worsted cloth or under the names of 
worsteds, or diagonals, or otherwise. 


September 25, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 470.) 

Chap. 907 .—Act to create a port of entry at Eagle Pass, Texas, in lieu of Indianola, Texas. 

1397. Sec. 2. That section three thousand and four of the Revised Statutes 
Be, and the same is hereby, amended by substituting the words “Eagle Pass” 
for the word “ Indianola.” 




INDEX TO PART I. 


Abortion, articles to cause, 838. 
drugs to cause, 838, 
medicines to cause, 838. 

Absinthe, 313. 

Academies, articles for, 771. 

Acetate of Lead, brown, 53. 
white, 54. 

Acid, acetic, 12. 
acetous, 12. 
boracic, 43. 
chromic, 47. 
citric, 13. 
pyroligneous, 12. 
tannic, 109. 
tartaric, 14. 

Acids, 594. 

Aconite, 497. 

Acorns, 290. 

Adhesive felt, 696. 

Adulteration of teas, 1345,1346. 

Advertisements, obscene, 838. 

Agates, 596. 

Alabaster ornaments, 394. 
statuary, 394. 

Albata, 185. 

Albumen, 496. 

Alcohol, amylic, 112. 
anhydrous, 101,102. 

for dom. mf. for exp., how removed without 
stamp or payment of tax, 1302. 

Alcoholic compounds, 103. 
preparations, 100. 

Ale, 316. 

ginger, 317. 

Alizarine, 595. 
artificial, 595. 

Alkaline silicate, 76. 

Alkalies, 92. 

Alkaloids, 92. 

Almond oil, 555. 

Almonds, 303. 

Alum, in crystals or ground, 32. 
patent, 32. 
substitute, 32. 

Alumina, 32. 

sulphate of, 32. 

Aluminium, 639. 

Aluminous cake, 32. 

Amber, beads, 640. 
gum, 640. 
oil, 556. 

Ambergris, 498. 
oil, 557. 


Amendment, I. T. Act, 1322. 

section 2841, Revised Statutes, 849. 
section 3430, “ “ 1301. 

paragraphs, 1130,1298,1299. 

American artists, productions of, 819. 

discretionary proclamation of President, 1386/. 
fisheries, products of, 749. 
fishermen, protection of rights in waters of 
British America, 1386 a to 1386 e. 
forfeiture enforced for illegal entry of foreign 
vessels or fish, 1386 g. 

punishment for violation of proclamation,1386 h. 

Ammonia, anhydrous, 33. 
aqua, 34. 
carbonate, 36. 
muriate of, 35. 
sulphate of, 37. 

Amylic alcohol, 112. 

Anatomical preparations, 787. 

Anchors, 163. 

Anchovies, 281. 

Angora goat skins, 719. 

Aniline, arseniate of, 602. 
oil, 559. 
salts, 605. 

Animal carbon, 504. 

Animals, for breeding, 642. 
for exhibition, 641. 
for racing, 641. 
integuments of, 655. 
of immigrants, 642. 

Anise, or anise seed oil, 558. 

Annatto, 499. 

Anodyne, Hotfman’s, 107. 

Anodynes, 99. 

Anthoss oil, 581. 

Anthracite coal, 673. 

Antimony, 195. 
ore, 600. 
regulus of, 195. 
sulphide of, 600. 

Antiquarian paper, 392. 

Antiquities, collections of, 669. 

Anvils, 163. 

Apatite, 597. 

Apparatus, life-saving, 731. 
philosophical, 475. 

Apparel, children's, 367. 
wearing, 366. 

Appeals, in customs decisions, 957, 958. 

from appraisements of damages, 954, 955, 956. 

Appraisers, certificates of, what sufficient, 976. 
duty to ascertain value of mdse., 929. 

(155) 






156 


INDEX TO PART I. 


Appraisers, examination of importers as to invoices, 
etc., 948. 

leasing of buildings for, 979. 
merchant, when appointed, 876 5, 972. 
penalty on, for not serving, 877, 971. 

Appraisements, additional duty when invoice 10 
per cent, below value, 927,935. 
allowance for deficiencies, 947. 
appeals from appraisement of, 954. 
appraisers of one district may be sent to others, 
973. 

apprai.^al, regulations to be prescribed by Sec¬ 
retary, and reported to Congress, 975. 
appraisers’ certificates, 976. 

“ ton ” defined, 977. 

“ value” and ‘‘valued ” defined, 978. 
article of highest value to be the basis, 936. 
bond to produce proof of invoice values, 951. 

of damages during voyage, 953. 
date of shipment to govern valuation, 931. 
drugs, etc , examinations and appraisal of, 959. 
drugs, etc., name of manufacturer to be aihxed, 
960. 

drugs, etc., deteriorated, not to pass custom¬ 
house, 961. 

drugs, etc., re-examination in behalf of im¬ 
porter, 962. 

drugs, etc., condemned, re-exportation or de¬ 
struction of, 963. 

drugs, special examiner of, in New York, 964. 
freight and charges to be added to cost, 934. 
grain, weight per bushel prescribed, 945. 
gloves, valuation of. 939. 
how appraisements made, 929, 930. 

if market value cannot be ascertained, 853. 
how made at ports without regular appraisers, 
876 6, 972. 

hydrometer, adoption of, 944. 
importations, not to be delivered without, 926. 
leasing of buildings for appraisers, 979, 

New York, number of packages to be sent to 
appraisers, 965. 

New York examiners, appointment of, 966. 

New York appraisers’ office, no officer or em- 
ploy6 in, to be in commercial business, 967. 
New York appraisers, general duties of, 968. 

New York, appraisement of damaged goods at, 
969. 

New York appraisers, extra work of, 970. 
number of packages to send to appraisers, 928. 
owners may be examined as to invoice, values, 
etc., 948. 

penalty for false oath on examination, 950. 
penalty for refusal to be examined. 949. 
proceedings on appeal from, 956. 
protests and appeals from customs decisions, 
957, 958. 

provisions as to invoices based on depreciated 
currency, 930. 
revisions of, 955. 

rule in cases of diflTerent values in same invoice, 
936. 

rule as to wool of different qualities in same 
packages, 938. 

rule as to bales of wool of different qualities in 
same invoice, 938. 

rule as to woolens and cottons invoiced at 
average prices, 937 


storage of goods, when entries incomplete, 952. 
storage of damaged importations, 952. 
sugar, requirements as to samples, 941. 
sugar, regulation as to color and grades, 940. 
sugar, weights of, in casks or boxes, how to be 
marked, 941. 

unfinished manufactures of wool to rate as if 
finished, 929. 

valuation in cases of intermediate importa¬ 
tions, 932. 

vinegar, standard of, 943. 

when duties based on value of specified quanti¬ 
ties, 933. 

when subject to ad valorem rates, 933. 
when weighing, gauging, and measuring, to be 
at owners’ expense, 946. 
of wrecked and damaged goods, 954. 
wools, provisions as to standard samples, 942. 
Arbitration of dispute between importer and tea 
* examiner, 1348. 

Argal, 519. 

Argentine, 185. 

Argol, 519. 

Aromatic seeds, 636. 

Arrack, 2l3. 

Arrowroot, 644. 

Arseniate of aniline, 602. 

Arsenic, 599. 
metallic, 610. 
sulphide of, 601. 

Art, works of, 819, 833. 

' Articles, domestic growth, 649. 
manufacture, 649. 
production, 649. 
re-imported, 826. 
for the United States, 645. 
glass, 135. 
immoral, 838, 840. 

mfd. of two or more mat., how assessed, 823. 
obscene, 838, 840. 
to cause abortion, 838, 840. 
to prevent conception, 838, 840. 
unenumerated, 822, 837. 
used in dyeing, 689. 
tanning, 689. 

Asbestos, 39, 598. 

Ashes, beet-root, 593. 
lye of wood, 593. 
wood, 593. 

Asphaltum, 643. 

Aspic oil, 560, 

Assafcetida, 520. 

Asses’ skins, 719. 

Association, definition, when used in ref. to a cor¬ 
poration, 871. 

Axles, bars, 166. 
blanks, 166. 
iron or steel, 166. 
parts of, 166. 

Bacon, 254. 

Bagatelle balls, 424. 

Baggage, entry of, 889, 890, 891. 

dutiable articles found with, when forfeited 
892. 

transit of, to foreign countries, 893. 

Bagging, 342, 343, 754. 

Bags, 342. 

domestic, 649. 






INDEX TO PART 1. 


157 


Bags, grain, 1240 b. 

Balls, bagatelle, 424. 
billiard, 424. 
chess, 424. 

Balm of Gilead, 500. 

Balmoral skirts and skirting, 366. 
Balmorals, 363. 

Balsams, 94, 636. 

Bamboo reeds, 646. 

unmanufactured, 647. 

Bananas, Hawaiian, 1278. 

Band-iron, 154. 

Bar-iron, 148. 

Bark, cinchona, 521. 

Barks, 94, 521, 636. 

extract of, used in tanning, 20. 
used in mf. of quinia, 521. 

Barley, 260, 261. 

malt, 262 
Barrels, 231. 

domestic, 648, 649. 

Bars, iron and steel, for vessels, 834, 835. 
Baryta, carbonate of, 603. 

sulphate of, 40. 

Barytes, 40. 

Baskets, 395. 

Bauxite, 604. 

Bay-leaves, essential oil of, 25. 

Bay-rum, 315, 

essence or oil, 25. 

Bay-water, 315. 

Bead ornaments, 396. 

Beads, 396. 

Beans, 94,636. 
tonka, 808. 
tonqua, 808. 
tonquin, 808. 

Bed, downs, 650. 

feathers, 650. 

Beds, 744. 

Bedsides, 378. 

Beef, 253. 

Beer, 316. 

ginger, 317. 

Beeswax, 2. 

Beet-root ashes, 593. 

Bell-metal, 651. 

Bells, broken, 651. 

Beltings, 368. 

Belts, or felts, endless. 379. 

Bene oil, 582. 

Benzine, 81. 

Benzole, 81. 

Bergamot oil, 561. 

Berlin blue, 479. 

Bermuda Hundred, surveyor, 1310. 
Berries, 94, 636. 

Bichromate of potash, 49. 

Billiard balls, 424. 

Bindings, 368. 

Birds, 653. 

dressed and finished, 429. 
stuffed, 652. 

Bismuth, 654. 

Bisque-ware, 125,126. 

Bitters, 99. 

spirituous, 313. 

Bitumen, 643. 


Black salts, 605. 

tares, 60 
Blacking, 397. 

Blacksmiths’ hammers and sledges, iron, 165. 

steel, 165. 

Bladders, 655. 
fish,515. 

manufactures of, 398. 

Blankets, 363. 

Bleaching powder, 618. 

Blood, dragon’s, 533. 

dried, 501. 

Boats, life, 731. 

Bookings, 376. 

Bohemian glass, 143. 

Boiler, iron, 151. 

tubes, flues or stays, 169. 

Bologna sausages, 656. 

Bolting cloths, 657, 1253. 

Bolts, handle, 782. 
heading, 781. 

iron and steel for vessels, 834, 835. 
shingle, 781. 
stave, 781. 

Bolts and bolt blanks, iron, 164. 
steel, 164. 

Bond, execution of by firm, 1264. 

for production of invoice of goods of absent 
owner, 898. 

for production of invoice of goods of non-resi¬ 
dent, 904. 

to produce proof of invoice values, 951. 

Bond and warehouse system ; abatement and re¬ 
fund in cases of loss by fire, etc., while in 
bond, 1009. 

no allowance for damage of merchandise re¬ 
exported, 1008. 

Albany, bonded warehouse system extended 
to, 994. 

bond for re-exportation without payment of 
duties, 1005. 

buildings, parts of, may be bonded for storage 
of grain, 985. 

cartage to be let on due notice, 1236. 
cellars, vaiilts and yards may be made bonded 
warehouses, 984. 

curtain goods in, entitled to refund, 854. 
deposit in public warehouse for want of in¬ 
voice, 989. 

exportation from bonded warehouse: return 
of duties, 1003. 
for drawback, 1004. 

fraudulently opening warehouse, penalty, 1011. 
fraudulent removal of merchandise, penalty, 
1012. 

failure to transport merchandise withdrawn, 
penalty, 1018. 

Jeffersonville, merchandise destined for, 993. 
lease of warehouses authorized, 980. 
none where private warehouses exist, 981. 
to be on public account, 982. 
limit of time of, 983. 
lien for freight, 1320. 
location of warehouses, 1235. 
merchandise imported in steam vessels, 992» 
1361, 

merchandise in bonded warehouses at owner’s 
risk, 987. 







158 


INDEX TO PART I, 


Bond, merchandise taken in charge of for delay at 
expense and risk of owner, 995. 
no customs officer to have ownership or inte¬ 
rest in, 1235. 

obliterating marks, penalty for, 1010. 
option of importer to use public or private 
warehouse, 988. 

owmer to give bond to hold United States harm¬ 
less, 987. 

private warehouses, use and charge of, 986. 
purchase of supplies by foreign vessels of war 
when free of duty, 1007. 

quarterly reports of collectors to Secretary of 
Treasury, 1013. 

regulations for ■warehouse to be established by 
Secretary of Treasury, 1014. 
regulations for the management of warehouses, 
1235. 

sale of merchandise stored more than one year, 
999. 

distribution of proceeds, 1000. 
sale of merchandise stored more than three 
years; distribution of proceeds, 997, 998. 
sale of perishable articles, 1001. 

upon depreciation from damage, etc., 1002. 
storage and cleansing of rice for exportation 
1210. 

transportation in bond. See Immediate Trans¬ 
portation. 

unclaimed merchandise may be stored in 
bonded warehouses, 991. 
withdrawal and delivery of merchandise, 1006. 
withdrawal of merchandise for consumption, 
996 

for exportation, 947, 997. 
subject to what charges, 997. 
withdrawal of supplies for U. S. vessels, 1358. 
of wrecked and damaged goods, 954. 

Bonded warehouse, goods in, 854. 

Bone ash, 503. 
black, 88. 
char, 88. 
dust, 503. 

manufactures of, 399. 

Bones, 502. 

Bonnets, 400. 

materials for, 448. 

Books, 384, 385, 658-662. 

damages for violation of copyright, 1179. 
importation of, in mails, 1305. 
obscene, 838, 840. 
pocket, 410. 

production of in court, 1216. 
professional, 815. 

Boots, India rubber, 455. 

Borate of lime, 43. 

Borax, crude, 43. 
refined, 42. 

Bort, 688. 

Botanical preparations, 793. 

Bottles, glass, 133,134. 

Bouillons, 401. 

Box, chronometers, 413. 
wood, 818. 

Boxes, fancy, 390. 
packing, 231. 
paper, 390. 
shell, 410. 


Braces, 368. 

cotton, 324. 

Braids, 368. 
cotton, 324. 

for hats, bonnets, and hoods, 448. 

Brandy, and other spirituous liquors, 310,311,312,314. 

coloring for, 117. 

Brass, 187, 

Brazil, mail steamship exempt from port charges, 
etc., 1178. 
nuts, 746. 
paste, 522. 
pebbles, 665. 

Brazos Harbor, trans-shipments from, for Browns¬ 
ville, 876. 

Breccia, 663. 

Brick, 130. 

fire, 130. 

Brimstone, 632. 

Brine, 664. 

Bristles, 402. 

Britannia, metal, 758. 

■w'are, 210. 

British American Provinces, fees, exemption of 
sealed goods passing through, 1024. 
forfeiture for return of mdse, exp. to, 1025. 
penalty for aiding in landing, etc., 1025. 
reciprocity, 1112. 

transportation in bond over territory of, 1023. 
transportation in bond to places in, 1022. 

British gum, 19. 

Bromine, 606, 

Bronze casts, 759. 
metal, 198. 
powder, 196 
Brooms, 403. 

Brownsville, trans-shipments for, from Brazos Har¬ 
bor, 876. 

Brushes, 404. 

Buds, 94, 636. 

Bulbous roots, 94, 405, 636, 

Bulbs, 94, 405, 636. 

Bullion, gold, 666. 

silver, 666. 

Bunting, 364. 

Burgundy pitch, 667. 

Burlaps, 338, 339. 

Burnt starch, 19. 

Burr, stone, 668. 
stones, 406. 

Butter, definition of, 1374. 

and substitutes for, 257. 

Button moulds, 407. 

Buttons, 368, 407. 
barrel, 368. 
cloth for, 382. 

Cabinet woods, 818. 

Cabinets, of coins, 669. 

of medals, 669. 

Cables, tarred, 344. 

Cacao, crude, 676. 
fiber, 676. 

leaves and shells, 676, 

Cadmium, 607. 

Cajeput oil, 562. 

Calamine, 608. 

Calfskins, 461. 




INDEX TO PART I 


159 


Camphor, 15, 523. 

Candles, 408. 

Candy, sugar, 242. 

Cane, seed, 761. 

Canes, walking, 409, 646, 812. 

Cannetille, 401. 

Cans, tin, 281. 

Canvass, flax, jute, or hemp, 334. 
for sails, 348. 

Caps, percussion, 474. 

Carbon, animal, 504. 

Carbonate of baryta, 603. 
magnesia, 620, 
magnesia, medicinal, 60. 
potash, crude or fused, 63. 
strontia, 631. 

Carboys, domestic, 649. 
glass, 133. 

Card cases, 410. 
clothing, 411. 

Cards, playing, 478. 

Carpets, 369-379. 

Carraway oil, 563. 

Carriages, and parts of, 412. 

Cases, card, 410. 

Casks, 231. 

domestic, 649. 

Cast-iron articles, 157. 

Castor, 670. 
beans, 16. 
oil, 16. 

oil, Hawaiian, 1278. 
seed, 16. 

Castoreum, 670. 

Casts, alabaster, 759. 
bronze, 759. 
immoral, 838, 840. 
marble, 759. 
plaster of Paris, 759. 

Cassada or cassava, 800. 

Cassia, 524. 
buds, 524. 
oil, 564. 
vera, 524. 

Catgut, 672. 

strings, 488, 671. 

Cattle, neat, 842. 
hides of, 842. 

Caustic potash, 63. 
soda, 74. 

Cedar wood, 818. 

Cedrat oil, 565. 

Cement, 44. 
copper, 186. 

Cerates, medicinal, 93. 

Cerium, 609. 

Chain or chains, 171. 

Chalk, 611. 

preparations of, all, 46. 
prepared, 46. 
precipitated, 46. 

French, 46. 
red, 46. 

Chamomile oil, 566. 

Charcoal, 525. 

Charges, 847. 

Charts, 384, 658-660. 

Cheboygan, port of entry instead of Duncan City, 
1265. 


Cheese, 256. 

Chemical apparatus, 763. 
drawback on, 1037. 
compounds, 92. 
glassware, 143. 
salts, 92. 

vessels and parts of, 763. 

Cheroots, 245. 

Chess balls, 424. 

men, 424. 

Chicory root, 288. 

China clay, 98. 

grass, mfs. of, 351. 
ware, 125,126. 

Chinese blue, 479. 

Chlorate of potash, 64. 

Chloride of lime, 618. 

Chloroform, 104. 

Chocolate, 291. 

Chromate of iron, 214. 

potash, 48. 

Chromic acid, 47. 
ore, 214. 

Chronometers, box or ship, 413. 

Cigarettes and cheroots, 245. 
held to be cigars, 1130. 
how packed, 1298, 1299. 
tax on, 863, 864,1132. 
when drawback allowed, 865. 

Cigar-lights, how exp. without stamping or pay¬ 
ment of tax, 1301. 

Cigars, 245. 

absence of stamps evidence of non-payment of 
of tax, 1135. 

blanks and forms for Int. Rev., 866. 
buying from a mfr. who has not paid a special 
tax, 1142. 

exported, how packed and stamped, 1300. 
false representation as to manufacture prior to 
July 29,1868; penalty, 1138. 
forfeiture for selling contrary to law, or using 
false stamps, etc., 1137. 
how to be packed, 1299,1300. 
how drawback on, collected, 1297. 
imp. to pay tax; stamps, by whom affixed, 1139. 
iiispection, 1134. 

manufacturers’ statements and bonds, 1130. 
purchasing, when not branded or stamped, 
1141. 

removal, without properly boxing, etc., 1300. 
restrictions as to importations, 894. 
selling imp. when not packed according to law; 
penalty, 1140. 

stamps, by whom affixed when mfd. on shares, 
commission, or contract, 1136. 
stamps for, how prepared, furnished, and ac¬ 
counted for, 1133. 

stamps on empty cigar boxes to be destroyed, 
1143. 

storage and stamping, 947. 
tax, 861, 862, 1131, 1132. 
using false stamps, 1300. 
when drawback allowed, 865. 

Cinchona bark, 521. 

Cinchonidia, 629. 

Cinnamon, 526. 
chips, 526. 
oil, 564. 

Citronella oil, 567. 



160 


INDEX TO PART I. 


Circulars, obscene, 838, 840. 

Citrate of lime, 617. 

Civet, 507. 
oil, 568. 

Clapboards, 227, 228. 

Clay, China, 98. 

Clays, 97, 98. 

Cliff-stone, 611. 

Clippings, 754. 

Cloaks, 367. 

Clocks, and parts of, 414. 

Cloth, bolting, 657,1253. 
crinoline, 445. 
grass, 351. 
hair, 445, 446. 
mohair, 382. 
woolen, 362. 

Clothing, card, 411. 
entry of, 889. 
ready-made, 366. 

Clove stems, 527. 

Cloves, 527. 

Coach furniture, 415. 

hardware, 415. 

Coal, anthracite, 673. 
bituminous, 417. 

bituminous fuel on vessels, drawback, 1367. 
culm or slack, 416. 

on steamers, may be retained on board, 888. 
stores, 674. 

Coal-tar, colors, and dyes, 82. 
crude, 80. 
preparations of, 83, 
products of, 81. 

Cobalt, 610. 
ore of, 675, 
oxide of, 50. 

Cocculus indicus, 528, 

Cochineal, 508. 

Cocoa, 292. 
crude, 676, 

fiber, leaves, and shell, 676. 

Cocoanut oil, 579. 

Cocoanuts, 746, 

Coffee, 677. 

substitutes for, 290. 

Cognac, oil of, 113. 

Coinage, weights and measures, 1153,1173. 

Coins, 678. 

cabinets of, 669. 

Coir and coir yarn, 679. 

Coke, 418. 

Collections of antiquities, 669. 

College, 771. 

Collodion, 105. 

Coloring for brandy, 117. 

Colors, 87. 

coal-tar, 82. 

Combs, 419. 

Comfits, 302. 

Commerce with contiguous countries, 1078,1112. 
baggage, etc., of passengers, regs. for, 1083-1086. 
except in certain districts, foreign mdse, to be 
brought into U. S. by sea only, 1078. 
dutiable mdse, found in warehouse on bound¬ 
ary line, 1090, 1091. 

foreign mdse, not subject to extra duty because 
of vessels touching at intermediate ports, 1110. 


licensed ves.sels, discharging and taking on 
cargo at intermediate ports, 1100-1101. 
manifest at entry, how verified, 1081. 
manifests, regs. for, 1099-1101,1107. 
masters of vessels, to report to collector at 
nearest point, 1092, 1102. 
masters, penalty for neglect of regs., 1108. 
mdse, on Lake Champlain steamboats, 1111. 
mdse, subject to duty must be reported to oflQ.- 
cer, 1080. 

penalty for attaching false seals to packages, 
1088,1089. 

penalty for disposing of goods at place not 
stated in manifest, 1087. 
penalty for not delivering manifest, 1082. 
penalty for wilfully breaking open fastenings, 
etc., 1088, 1089. 

permit for landing passengers and baggage, 
1104. 

reciprocity, British Provinces, 1112. 
registered vessels, privileges of, at intermediate 
ports, 1109. 

relading to evade provisions, 1093. 
special license for unlading and clearance of 
vessels at night, 1103. 
steam tugs, licensed, 1106. 
vessels with cargo, going from place where no 
custom house to port with, 1105. 

Company, meaning, when used in reference to a 
corporation, 871. 

Composition, metal for vessels, 834, 835. 

tops for furniture, 484. 

Compositions, of glass or paste, 420. 

medicinal, stamp tax on, 1144-1152. 

Conception, articles to prevent, 838, 840. 

drugs or medicines to prevent, 838, 840. 
Confectionery, 243, 244. 

Conserves, medicinal, 93. 

Consulates, changing locations, 1258. 

Consuls, Agent and Consul-General at Cairo, 1209. 
authentication of invoices before, 910, 916. 
certification of invoices, 910, 916. 
restrictions as to certificates of. 917, 918. 
to report fraudulent practices as to invoices, 
919. 

to furnish prices current to customs officers, 
1280. 

Contagious diseases, 842. 

Contiguous countries. {See Commerce with.) 
Copper, articles of, 216. 
bars, 186. 

black or coarse, 186. 
bottoms, 186. 
braziers’, 186. 
cement, 186. 
clippings, 186. 
coins, 678. 

composition metal, 186. 

for United States mint, 681. 

for vessels, 834, 835. 

ingots, 186. 

manufactures of, 186. 

medals, 740. 

old, 186, 680. 

ore, 144,186. 

pigs, 186. 

pipes, 186. 

plates, 186. 



INDEX TO PART I 


161 


Copper, regulus of, 1S6. 
rods, 186. 
sheets, 186. 
subacetate of, 635. 
sulphate of, 51. 

Copperas, 52. 

Copyright, damages for violation of, on books. 1179. 
damages for violation of, dramatic composi¬ 
tions, 1181. 

on maps, charts, etc., 1180. 
violations of, forbidden transmission through 
mails—note to, 1077. 

Coral, 421, 682. 

Cord, gut, 671. 

Cordage, 344, 345, 346. 

Cordials, 99, 313. 

Cords, 368. 

cotton, 324. 

Cork, bark, 422, 683. 
wood, 683. 

Corks, 422. 

Corn, Indian, 263. 
meal, 265. 

Corporation, municipal, 819. 
religious, 819. 

Corsets, 324. 

Cosmetics, 99. 

Cot-bottoms, flax, jute, or hemp, 334. 

Cotton, 684. 
braces, 324. 
braids, 324. 
cloth, 319, 320, 321. 
cords, 324. 
damask, 325. 
drawers. 322, 323. 
embroideries, 325. 
galloons, 324. 
gimps, 324. 
goods, knit, 322, 323. 
goring, 324. 
hat-bodies, 449. 

hemmed handkerchiefs, 322, 325 
hose, 322, 323. 

half, 322, 323. 
insertings, 325. 
lace window curtains, 325. 
laces, 325. 

manufactures of, 324. 
seed oil, 27. 
shirts, 322, 323. 
stockings, 322, 323. 
suspenders, 324. 
thread, 318, 326. 
ties, iron, 155. 
steel, 155. 
trimmings, 325. 
velvet, 325. 
warps, 318. 
warp-yarn, 318. 
waste, 754. 
webbing, 324,495. 
yarn, 318. 

Cottons, appraisement of, when invoiced at average 
prices, 937. 

County, the word to include what, 868. 

Covers, 378. 

Crash, flax, jute, or hemp, 334. 

Crayons, 423. 


Cream-nuts, 746. 

Cream of tartar, 18. 

Crinoline cloth, 445. 

Crockery ware, 125,127, 795. 

Croton oil, 26. 

Crowbars, iron, 165. 
steel, 165. 

Crude mineral substances, 215. 

Cryolite, 613. 

Cubic nitrate, 630. 

Cudbear, 529. 

Culm, coal, 416. 

Cumberland, port of delivery, 1308. 

Curling-stones, 685. 

Currants, 293. 

Currencies, of invoices, 896. 

depreciated, 930. 

Curry and curry powder, 530. 

Curtains, cotton-lace window, 325. 

Customs, Acts, inconsistent with Customs Rev. Act 
of June 22,1874, repealed, 1237. 
officers may search suspected vehicles, beasts or 
persons, 1077. 

officers may seize anything unlawfully brought 
into U. S,, and all things used in conveyance 
of same, 1077. 

officers’ search not confined to respective dis¬ 
tricts, 1077. 

moieties, under Customs Acts repealed, 1213. 
salaries of customs officers, 1234. 
saloon stores, duty on, 944. 

Spanish vessels arriving in distress, provisions 
as to, 924. ^ 

Cutch, 531. 

Cutlery. 197. 

Cuttle-fish bone, 686. 

Cyanite, 616. 

Damage on iron and steel, 184. 

Damages for printing or publishing manuscript 
without consent of author, 1182. 

Damaged importations, storage of, 952. 
appraisal of, 953. 

appraisal of wrecked and damaged goods, 954. 
appeals from appraisals of damages, 955. 
revision of appraisements of, 955. 

Damask cotton, 325. 

Dandelion-root, 290. 

Dates, 294. 

Dead oil, 81. 

Decisions of Department, how modified adversely 
to Government, 1255. 

Decoctions, medicinal, 93. 

Definitions of words used in statutes, 867. 

“port,” 881; ‘‘ master,” 882 ; “ton,” 977 ; “mer¬ 
chandise,” 880; “ vinegar,” 943; “ value ” or 
“ valued,” 978; “ state,” 1113. 

Demijohns, glass, 133. 

Demy paper, 392. 

Dextrine, 19. 

Diamond dust, 688. 

Diamonds, 687. 

Diapers, fiax, jute, or hemp, 334. 

Dice, ivory or bone, 424. 

Discriminations against U. S. vessels. (See Vessels.) 
Discriminating duties, 827. 

on imp. by vessels not of the U. S., 1174-1178. 
no drawback allowed on, 1046, 


11 






162 


INDEX TO PART I. 


Discriminating duties, repeal amended, 1339. 
tonnage duties, 1174-1178, 1371. 

Distilled oils, 92. 

spirits. {See Spirits.) 

Distribution, additional duties not subject to, 974. 

Divi-divi, 632. 

Dolls, 425. 

Dolmans, 367. 

Domestic, bags, barrels, 649. 
carboys, casks, 649. 
manufactures, 649. 
products, 649. 
vessels, 649. , 

Downs, bed, 650. 

Dragon's blood, 533. 

Dramatic compositions, violation of copyright, 1181. 

Drawback, allowed, when, 1034. 

appropriation for drawbacks and allowances, 
1067. 

articles manufactured partly of materials im¬ 
ported, 1039. 

articles manufactured wholly of materials im¬ 
ported, 1038. 

bond, how discharged, 1063,1064,1066. 
bond for and proof of export, 1062. 
bullets and gunpowder, 1241. 
certificate for debentures received in payment 
of duties, 1067. 

certificate of export necessary, 1063, 1064. 
certificate of export in another district, 1060. 
charges on gaugeable and weighable merchan¬ 
dise, entitled to, 1042,1043. 
cigars and snuf]^ 1297. 
consul’s fee for certificate, 1065. 
debentures may be assigned, 1059. 
discriminating duties, none allowed on, 1046. 
drugs, medicines and chemicals, 1037. 
exportation and transportation of bonded mer¬ 
chandise not prevented hereby, 1071. 
extending time of making oath and giving 
bond, 1056. 

firearms, scales, balances, spades, shovels, axes, 
hatchets, hammers, xdows, cultivators, mow¬ 
ing machines, and reapers, when allowed, 
1039. 

forfeiture of merchandise, when, 1052, 1053. 
forfeiture of merchandise for false or erroneous 
entry, 1069, 1070. 

fraud or error, proceedings in case of, 1061. 
imported merchandise, warehoused, exported 
at frontier ports for, 1073. 
inspection permit, and lading of merchandise 
exported for, 1052, 1053,1054. 
invoice, copy of, to accompany merchandise 
when transported, 1053. 
invoice deposited on entry for, 1051. 
lading of merchandise re-exported for, how 
performed, 1054. 
liquor in casks, 1048. 

materials for vessels built in U. S. for foreign 
account, 1357. 

merchandise entered for, may be exported to 
British North America, 1075. 
merchandise exported from port of Lake Pont- 
ehartrain, 1074. 

merchandise imported from British North 
America at frontier ports, transportation and 
exportation of, 1072. 


not allowed on merchandise removed from 
custody of government, when, 1044. 
not allowed when duties less than fifty dollars* 
1035. 

unless merchandise exported in original 
packages, 1035, 1047, 1048. 
oath of exporter, 1054. 

penalties against persons and vessels for lading 
merchandise entered for, 1068. 
per centum of, retained by collector in certain 
cases, 1036, 1038,1045,1359. 
permit for lading, when issued, 1052, 1054. 
railroad iron, 1040. 
salt for curing fish, 1041. 
saltpetre in gunpowder, 1045. 

Secretary of Treasury may make rules enforc¬ 
ing laws relating to, 1076. 
seizure and forfeiture of merchandise entered 
for, if landed, 1068. 
sugar, 1250. 

unrefined, 1048. 
suit for debentures, 1058. 

tobacco, penalty for fraudulently claiming, 1245. 
tobacco,1297. 

exported tobacco, etc., 2081 h. 
transportation to other districts, 1055. \ 

when and to whom debentures paid, 1057. 
when merchandise transferred into new pack¬ 
ages, 1049, 1050. 

Drawing-paper, 392. 

Drawings, 759. 

obscene, 838, 840. 

Draughts, 424. 

Dress-goods, wool, 365. 
worsted, 365. 
trimmings, 368. 

Drops, 99. 

Dross from burnt pyrites, 144. 

Druggets, 376. 

Drugs, 636. 

certain, in bulk, 839. 

condemned, not to pass custom-house, 961. 
examination and appraisal of, 959. 
name of mfr to be affixed, 960. 
oath of special examiners, 878. 
provisions for districts without examiners, 879. 
re-exportation or destruction of condemned, 
963. 

re-examination at importer’s instance, 962. 
special examiner of at New York, 964. 
to cause abortion, 838, 840. 
to prevent conception, 838, 840. 

Ducks, flax, jute, or hemp, 334. 

Dutch metal, 198. 
clippings, 187. 

Duties, additional, not to be deemed fines or pen¬ 
alties subject to distribution, 974. 
ad valorem, appraisements for, 933. 
articles mfd. of two or more mat., 823. 
based on invoices in depreciated currencies, 
930. 

based on specified quantities, appraisements 
for, 933. 

discriminating on mdse., 827. 

on tonnage, etc., 1174-1178, 1371. * 

equipments and repairs of vessels, duties on, 
1097. 

excess of sea stores, payable on, 1095. 



INDEX TO PART L 


163 


Dutiesjudgment.what to recite ; how payable, 1032. 
necessary repairs, refund of duties on, 1098. 
paid in coin or “ demand notes,” 1026. 
paid under protest, to be placed to credit of 
treasurer, 1027. 

protests, recovery under, 1028. 
purchase of sea stores, report of, 1094. 
refunding duties improperly collected, 1030. 
refunding on failure to appeal, 1031. 
saloon stores, duty payable on, 1096. 
suits to recover ; bill of particulars, 1029. 
valuation for, to include freight and charges, 
934. 

when increase does not apply, 1252. 
when not paid in specified time, what to do, 
990. 

Dyeing, articles used in, 509, 689. 

Dyes, coal-tar, 82. 

Dye woods, extracts and decoctions, 84. 

Eagle Pass, port of entry, 1397. 

Earthenware, 124,125,127, 795. 

Earths, 97, 98. 

Ebony-wood, 818. 

Educational societies and institutions, 759. 

Effects, entry of, 889. 
household, 662, 757. 
personal, 757, 815. 
transit of, to foreign country, 893. 

Eggs, 690. 

silk-worm, 786. 

Elephant paper, 892. 

Embroideries, cotton, 325. 
linen, 337. 

Emery, grains, ground, 426. 
manufactured, 426. 
ore, 692. 

pulverized, refined, 426. 

Emulsions, medicinal, 93. 

Engravings, 384, 658. 

Enrollment of flat-boat or barge not necessary, 1307, 
of vessel, when no fee for, 1307, 

Entry, duly certified invoice must be produced or 
affidavit, 1220. 

entries of exemption or liquidation, to be final 
after one year, 12B2, 
fraudulent, penalty on, 920,1223. 
invoices not admitted to, when, 916. 
no penalty for deviation of form, unless inten¬ 
tional, 883. 

penalty for admitting to, with less than legal 
duty, 1193. 

penalty for effecting at less than legal duty, 
1194. 

separate, when may be made for, packages 
forming part of an importation, 1260,1263. 
special, of distilled spirits and wines, 884, 
special, of personal effects, baggage, tools, etc., 
889, 892. 

special, sea stores, 885, 887, 
statement to accompany affidavit, 1221. 
statement how verified, 1222. 
when incomplete, goods to be stored, 952. 
when may be made for part of importation, 
1260,1263. 

where one of owners resides abroad, oath of 
one sufficient, 905. 

Envelopes, paper, 391. 


Epaulets, 427. 

Epsom salts, 62. 

Ergot, 534. 

Esparto grass, 691, 
pulp of, 691. 

Ess^ice of bay-rum, 25. 
rum, 115. 

Essences, 99,118. 
fruit, 114. 

Essential oils, 92. 

Etchings, 384, 658, 759. 

Ether, 116,118. 
fruit, 114. 

nitrous, spirits of, 110. 
cenanthic, 113. 
sulphuric, 106. 

Examiners of drugs, etc., oath of, 878. 
provisions for districts without, 879, 
special, at New York, 964. 

Excrescences, 94, 636. 

Explosive substances, 439. 

Expre.ssed oils, 92. 

Exhibition, articles for, 832, 833. 
paintings for, 832. 
photographic pictures for, 832, 
statuary for, 832. 

Extract of annatto, 499. 

hemlock and other barks used in tanning, 20. 
indigo, 22. 
madder, 547. 
meat, 255. 

Orleans, 499. 
rocou, 499. 
roucou, 499. 
safflower, 586. 
saffron, 586. 
sumac, 11. 

Extracts, 118. 
medicinal, 93. 

Fans, 428, 

palm-leaf, 693. 

Farina, 694. 

Fashion-plates, 695. 

Feathers, 429. 
bed, 650. 

Fees for verification of invoice, 907. 

Feldspar,* 612. 

Felt, adhesive, 696. 

Felts, endless, 379. 

Fennel oil, 569. 

Fibers, 94, 636, 754. 

Fibrin, 697, 

Fig blue, 479. 

Figs, 295. 

Figures, obscene, 838, 840. 

Filberts, 303. 

Files and file-blanks, 176. 

Fine art societies or institutions, 832, 833. 

Fines. {See Penalties). 

Finishing powder, 430. 

Fish, 279, 280, 282, 283, 699. 
bait, 700. 
bladders, 515. 
bone, cuttle, 686. 
cans, 1240. 
herrings, 278. 
mackerel, 277. 






164 


INDEX TO PART I 


Fish oil, 749. 

salmon, 279, 283. 
shell, 783. 
skins, 510. 
sounds, 515. 

Fisheries, products of American, 749. 

Fire-arms, 202. 

boards, paper for, 392. 
crackers, 431. 
wood, 698. 

Flannels, 363. 

Flats for hats, bonnets and hoods, 448. 

Flax, embroideries, 337. 
insertings, 337. 
laces, 337. 

manufactures of, 334, 336. 
pack thread, 336. 
seed, 466. 
oil, 27. 

sheetings, 349. 
straw, 327. 
thread, 336. 
tow, 330. 
twine, 336. 
webbing, 495. 
yarn, 335. 

Flint, 701. 
stones, 701. 

Flints, 701. 

Floats, 176. 

Flocks, woolen, 361. 

Floor, cloth canvas, 339. 
matting, vegetable, 432. 
mats, vegetable, 432. 

Floss, silk, 381. 

Flour, root, 772. 
rye, 267. 
sago, 774. 
wheat, 268. 

Flowers, 94, 636. 
artificial, 429. 

Flues, boiler, 169. 

Foreign vessels, 845. 

Forfeitures. (See Penalties). 

Forged iron, 167. 

Forgings of iron or steel, 167. 

Foolscap paper, 392. 

Fossils, 702. 

Fountains, 819. 

Fowls, land and water, 663. 

Frankfort black, 479. 

Fringes, 368. 

Fruit, 94, 636, 704. 
essences, 114. 
ethers, 114. 
juice, 301. 
oils, 114. 
plants, 703. 
preserved, 301, 302. 

Fulminates, 434. 

Fulminating powders, 434. 

Fur, 450, 705. 

articles of, 435. 
hatters’, 450. 
skins, 706. 

Furniture, 229, 230. 
coach, 415. 

composition tops for, 484. 


harness, 415. 
scagliola tops for, 484. 

Fusel oil, 112. 

“ Gallon ” defined, 1120,1303. 

Galloons, 368. 
cotton, 324. 
metal, 427. 

Gambler, 535. 

Garden seeds, 465. 

Garments, outside, 367. 

Gas-retorts, 124. 

Gelatine, 3. 

Gems, 771. 

Genessee, port of, extending privileges to, 1259. 
German silver, 185. 

Gilead, balm of, 500. 

Gilling twine, 347. 

Gilt articles and wares, 210. 

Gimps, 368. 

cotton, 324. 

Ginger ale, 317. 
root, 536. 

Glass, articles of, 135. 

Bohemian, 143. 
bottles, 133,134,136. 

•broken, 707. 
carboys, 133. 
common Avindow, 138. 
compositions of, 420. 
crown, 137,138. 
cylinder, 137,138. 
decanters, 136. 
demijohns, 133. 
disks, 708. 

manufactures of, 143. 
old, 707. 

pickle or preserve jars, 138. 
plate, 708. 
porcelain, 143. 
stained, 143. 
vials, 133,134. 

GlassAvare, 134. 
chemical, 143. 
painted, 143. 

Glauber’s salt, 75. 

Gloves, kid, 436. 
leather, 436. 
valuation of, 939. 

Glucose, or grape sugar, 21. 

Glue, 1. 

fish, or isinglass, 6. 
stock, 511. 

Glycerine, crude, brown or yellow, 4. 

refined, 5. 

Goat skins, 709. 

Angora, 719. 

Gold, articles of, 216. 
beaters’ molds, 710. 

skins, 710. 
bullion, 666. 
coins, 678. 
leaf, 200. 
medals, 740. 
ore, 752. 
size, 711. 
sweepings, 798. 

Goring, cotton, 324. 





INDEX TO PART I. 


16S 


Gorings, 368. 

Grain, weight per bushel prescribed, 945. 
from Canada for grinding, 1341. 
-bags, 1240 b. 

Grains, 94, 636. 

Granadilla-wood, 818. 

Grape sugar, or glucose, 21. 

Grapes, 299. 

Grass articles, 395. 
cloth, 351. 

Esparto, 691. 

Spanish, 691. 
pulp of, 691. 

Grasses, 691, 754. 
pulp of, 6 91. 

Grease, 437, 712. 

Grindstones, 438. 

Ground beans or peanuts, 304. 

Guano, 505. 

islands, suspension of sec. 5574,1353. 

Gum, 94, 636. 

British, 19. 
resin, 94,636. 
substitute, 19. 

Gun-blocks, 222. 
powder, 439. 
wads, 440. 

Guns, 203. 

Gunny-bags, 343, 713, 754. 
cloth, 341, 713, 754. 

Gut, 714. 
cord, 671. 
whip, 672. 
worm, 714. 

Gutta-percha, 716. 
articles of, 441. 
manufactured, 441. 

Guts, salted, 715. 

Hair, 717. 

alpaca, 352, 354, 356, 358. 

animals, 352, 354, 356, 358. 

cattle, 717. 

cloth, 445, 446. 

curled, 443. 

goat, 352, 354, 356, 358. 

hog, 717. 

horse, 717. 

human, 443. 

bracelets, 442. 
braids, 442. 
chains, 442. 
curls, 442. 
rings, 442. 
ringlets, 442. 
pencils, 447. 

•seating, 446. 
wood sticks, 812. 

Hams, 254. 

Handkerchiefs, cotton, hemmed, 325. 
flax, jute, or hemp, 334. 

Handle-bolts, 782. 

Hangings, paper, 392. 

Hardware, coach, 415. 
harness, 415. 
saddlery, 415. 

Harness, furniture, 415. 
hardware^ 415. 


of immigrants, 642. 

Hassocks, 378. 

Hat bodies of cotton, 449. 

materials, duty on, 1392. 

Hats, 400. 

materials for,448-451,1392. 
wool, 363. 

Hatters’ furs, 450. 
plush, 451. 

Hawaiian Treaty, 1278 note. 

Hay, 273. 

Head-nets, 368. 

Heading-blocks, 222. 
bolts, 781. 

Hemlock bark, extract of, 20. 

Hemp, 331. 

carpeting, 377. 
for vessels, 834, 835. 
manufactures of, 334, 350. 
seed, 452. 
oil, 28. 

sheetings, 349. 
substitutes for, 331. 
tow of, 330. 
yarn, 335. 

Herbs, 94,636. 

Herrings, 278. 

Hide cuttings, 511. 

rope, 718. 

Hides, 719. 

and skins, Hawaiian, 1278. 

Hinges and hinge-blanks, 164. 
Hob-nails, 168. 

Hoffman’s anodyne, 107. 
Hollow-ware, 201. 

Hones, 720. 

Honey, 274. 

Hoods, 400. 

materials for, 448. 

Hoops, 512. 

Hoop-iron, 154. 

Hoops, iron, 155. 

Hop-poles, 722. 

roots, 721. 

Hops, 275. 

Horse-shoe nails, 168. 

shoes, wrought, 162. 

Horn manufactures, 399. 
strips, 513. 
tips, 513. 

Horns, and parts of, 513. 

Household effects, 662, 757. 

Hubs for wheels, 222. 

Huckabacks, flax, jute, or hemp, 334. 
Human hair, 444. 
bracelets, 442. 
braids, 442. 
chains and rings, 442. 
curls or ringlets, 442. 
Hydrometers, adoption of, 944. 


Ice, 723. 

Images, obscene, 838, 840. 

Immediate transportation allowed when, 1311. 
amendment of secs. 5 and 6 of Act, 1364. 
appraisement of mdse, for, 1312. 
entry for, 1312. 




160 


INDEX TO PART L 


Immediate transportation, failure to transport 
mdvse. withdrawn, penalty, 1018. 
how mdse, transported, 1313,1315,1365. 
how transferred from ve^el, 1316,1366. 
invoice for, 1312,1314. 
invoice to accompany mdse., 1053. 
inspectors for, 1016, 1315,1365. 
lien for freight, 1320. 

locks, seals and control of mdse, in transit, 1315, 
1365. 

mdse., bulky, transportation, weight, etc., 1315 
1365. 

mdse. exp. to Mex. or British Prov. forfeited if 
landed in U. S., 1025. 

mdse, liable to specific duty shipped without 
appraisement at port of entry, 1380. 
application for, 1380 b, 1380 e. 
not allowed when duty is ad val. on any part, 
1380 d. 

o^inal invoice at port of destination, 1380 c. 
mdse, must be shipped within ten days of land¬ 
ing, 1319. 

mdse, to be transported in cars, vessels or ve¬ 
hicles, 1315, 1365. 

opening cars, breaking seals, etc., penalty, 1015. 
passengers’ baggage, 1315. 
penalty for. landing exp. goods in U. S., 1025. 
ports from which mdse, may be transported in 
bond, 1311. 

ports to which mdse, may be transported in 
bond, 1317, 

repeal of certain sections, 1318. 
re.sponsibility of common carriers, 1313. 
sealed cars exempt from fees for manifests, 
1024. 

transfer direct from vessels to cars, etc., 1316. 
transportation of mdse, in bond by common 
carriers designated by Secretary of Treasury, 
1313. 

transportation of mdse, in bond through Brit. 

Prov. or Mexico, 1023. 
trans-shipment, 1315,1365. 
when act to take effect, 1321. 
withdrawal and transportation to another dis¬ 
trict, 1017. 

withdrawal for exportation to Mexico, 1019- 
1022. 

Immigrants, tools, implements, and effects of, 890, 
891. 

Immoral articles, 838, 840. 
casts, 838, 840. 
instruments, 838, 840. 

Imperial paper, 392. 

Implements, professional, 815. 

India-rubber, 724. 
articles,‘454. 
boots and shoes, 455. 
fabrics, 453. 
milk of, 724. 

Indian-corn, 263. 
madder, 547. 

Indians, goods and effects of, 836. 

Indigo, 537. 

artificial, 537. 
carmined, 22. 
extracts of, 22, 

Industrial Exposition, Minn., 1387-1391. 

Industrial societies, 832, 


Infectious diseases, 842. 

Informers, provisions for compensation, 1214,1215, 
1217. 

penalties when U. S. officers receive money ex¬ 
cept in cases of smuggling, 1218. 
not disqualified as witnesses, 1219. 

Infusions, medicinal, 93. 

Ink powders, 456. 

Inks, 456. 

Insects, dried, 94, 636. 

Insertings, cotton, 325. 
flax, 337. 
linen, 337. 

Inspectors of customs on routes to Mexico, 875. 
Instruments, philosophical, 475. 

professional, 815. 

Integuments of animals, 655. 

Internal revenue tax, 649, 826. 

on tobacco, snuff and cigars. See those titles. 
Inventions, models of, 743. 

Invoice, additional duties in cases of undervalua¬ 
tion , 9;35. 

affidavit in absence of, 1221. 
allowance for deficiencies, 947. 
appeals from appraisal, 954. 
appraisal of damages on voyage, 953. 
appraisal of wrecked or damaged goods, 954. 
article of highest value to rule, 936. 
bond to produce proof of invoice values, 951. 
concealment or destruction of, 1192. 
consular certificates, restrictions as to, 916, 
917. 

currencies of, 896. 

deponent’s source of knowledge, etc., may be 
inquired into, 1222. 

dutiable charges to be added to cost, 934,1225. 
evidence required that invoice is true, 918. 
examination of owners as to invoice values, 
etc., 948. 

false certification by consular officers, 1191. 
fee for verification of, 907. 
frauds, as to, to be reported by consuls, 919. 
gloves, valuation of, 939. 
how authenticated, 910, 916. 
how to be made out, 909, 916. 
inadvertent omissions not to work forfeiture, 
883. 

in what weights and measures to be made out, 
895. 

may be demanded as evidence in court, 1216. 
of goods of non-resident, bond for production, 
904. 

of goods of non-resident, how verified, 899, 901. 
of importations from countries adjacent to 
United States, 912, 916. 

of mdse, belonging to estate of insolvent or de¬ 
ceased persons, 902. 
offences to be reported forthwith, 1126. 
penalty for attempting to bring in goods with¬ 
out, 921. 

penalty for fraudulent entries, 920,1223. 
penalty for false oath on examination, 950. 
penalty for refusal to submit to examination, 
949. 

penalty on fraudulent, 897, 921. 
proceedings in cases of undervaluation, 927. 
proceedings when triplicate not received, 913, 
914, 916. 






INDEX TO PART I. 


167 


Invoice, provisions as to invoices based on depre¬ 
ciated currency, 930, 

rule as to woolens and cottons invoiced at av¬ 
erage prices, 937. 

rule as to wools of different qualities in same 
package, 938. 

rule as to bales of wool of different qualities in 
same invoice, 938. 

rule in cases of different values in same invoice, 
936. 

storage of goods when entries incomplete, 952. 
storage of damaged importations, 952. 
to be triplicate, 909. 

values at date of shipment to govern, 931. 
values may be increased by importer, 927. 
values not to be in any case diminished, 927, 
values stated in, conclusive against owners, 
908. 

what declaration to be indorsed, 910, 911, 916. 
when it may be dispensed with, 915, 916. 
when oath of one owner sufficient, 905. 
when provisions as to authentication inappli¬ 
cable, 915, 916. 

when Sec’y may admit goods of non-resident 
without, 903. 

when weighed, etc., at owner’s expense, 946. 
Iodine, 538. 

resublimed, 23. 

Iodoform, 108. 

Ipecac, 514. 

Iridium, 614. 

Iron angles, 178. 
articles, cast, 157. 
articles of, 216. 
axles, 166. 
parts of, 166. 
forgings, 166. 
band, 154. 
bar, 148. 
bars, 177. 

bars for vessels, 834. 
beams, 178. 
billets, 148. 

blacksmiths’ hammers and sledges, 165. 
blooms, 148. 

boiler or other plate, 151. 

boiler-tubes, flues, or stays, 169. 

bolts and bolt-blanks, 164. 

bolts for vessels, 834. 

brads, cut, 159. 

building-forms, 178. 

car-truck channels, 178. 

castings of, 157. 

chain or chains, 171. 

channels, 178. 

chromate of, 214, 

cotton-ties, 155. 

crowbars, 165. 

cut nails and spikes. 158. 

deck and bulb beams, 178. 

flat rails, 149. 

forged, 167. 

forgings, 163,167. 

girders, 178. 

hoop, 154. 

hoops, 155. 

joists, 178. 

kentledge, 145. 


loops, 148. 

malleable, castings, 161. 
nails for vessels, 834. 
nuts, wrought, 162. 
ore, 144. 

manganiferous, 144, 
pigs, 145. 
pipe, cast. 156. 
plate, 152,153. 
railway bars, 146. 
railway fish-plates, 160. 
rivets, 164. 
rods, 177. 

rods for rivets, screws, nails, and fence-wires, 
180. 

rods for vessels, 834,835. 
rolled, 150. 

round, in coils or rods, 150. 

scrap, 145. 

scroll, 154. 

sheet, 151,152. 

sheets, 153. 

skelp, 151. 

slabs, 148. 

spikes for vessels, 834. 
spikes, wrought, 162. 
sprigs, cut, 159. 
strips, 177. 

structural shapes, 178. 
sulphate of, 52. 
sulphuret of, 144. 

TT columns and posts, 178. 
tacks, cut, 159. 
taggers, 151,152,153. 
tee rails, 149. 
track-tools, 165. 
washers, wrought, 162, 
wedges, 165. 
wrought, for ships, 163. 
wrought, horse-shoe nails, 168. 
wrought, nails, 168. 
wrought, pipes, 170. 
wrought, tubes, 170. 

Isinglass, or fish-glue, 6. 

Ivory, 399, 726. 
drop black, 88. 
vegetable, 399, 726. 

Jackets, 367. 

Jalap, 539. 

Japanned ware, 457. 

Jars, glass, pickle or preserve, 133. 

Jasmine oil, 570. 

Jellies, 302. 

Jet, 727. 

imitations of, 458. 
manufactures of, 458. 

Jewelry, 459. 

Joss light, 728. 
stick, 728. 

Juglandium oil, 571. 

Juice, fruit, 301. 
lemon, 543. 
lime, 543. 

Juices, medicinal, 93. 

Juniper oil, 572. 

Junk, old, 729. 

Jute, 333. 




168 


INDEX TO PART I, 


Jute butts, 332. 
carpeting, 377. 
manufacturers of, 334, 351. 
yarn, 335. 

Kainite, 616. 

Kaoline, 98. 

Kelp, 540. 

Kentledge, iron, 145. 

Kernels, palm-nut, 753. 

Kieserite, 615. 

Kirschwasser, 313. 

Knit goods, 363. 
worsted, 363. 

Knitting machines, cotton goods made on, 322,323. 

Knives, pen, 207. 
pocket, 207. 

Knots, metal, 427. 

Kryolyth, 613. 

Kyanite, 616. 

Lac spirits, 542. 
sulphur, 633. 

Lac dye button, 541. 
crude, 541. 
seed, 541. 
shell, 541. 
stick, 541. 

Lace window-curtains, cotton, 325. 

Laces, cotton, 325. 
flax, 337. 

for hats, bonnets and hoods, 448. 
linen, 337. 
metal, 427. 

Lactarine, 496. 

Lance-wood, 818. 

Lard, 258. 

Last-blocks, 222. 

Lastings, 382. 

Laths, 225. 

Laudanum, 122. 

Lava, 730. 

Lawns, flax, jute, or hemp, 331. 

Lead, 188,189,190. 
acetate of, 53, 54. 
articles of, 216. 
dross, 188. 
nitrate of, 59. 
ore, 188. 
red, 58. 
white, 55,56. 

Leaf gold, 200. 
silver, 212. 

Leather, 460. 

manufactures of, 463. 
scraps, old, 516. 

Leaves, 94, 636. 

Leeches, 517. 

Lees crystals, 31. 

Lemon-grass oil, 567. 
juice, 543. 
oil, 524, 
peel, 751. 

Lemons, 297, 298. 

Letter-paper, 892. 

Libraries, or parts of, 662. 

Library, 771. 

Licensing of flatboat or barge not necessary, 1307. 


vessels, when no fee for, 1307. 

Lichens, 94, 636. 

Licorice juice, 24. 
paste or roll, 24. 
root, 544. 

Life-boats, 731. 

saving apparatus, 731. 

Lignum-vitte, 818. 

Lime, 464. 

borate of, 43. 
chloride of, 618. 
citrate of, 617. 
juice, 543. 
sulphate, 628. 

Limes, 299, 
oil of. 575. 

Linen, 334, 

embroideries, 337. 
insertings, 337. 
laces, 337. 

manufactures of, embroidered, 337. 
pack thread, 336. 
thread, 336. 
twine, 336, 

Liniments, 99. 
medicinal, 93, 

Linseed, 466. 
oil, 27, 

Liqueurs, 313. 

Liquors, in casks, drawback on, 1048. 

malt, imported, inspected and marked, 1282. 
packages of for drawback, 1048. 
stajnps for, 1282. 

to be destroyed, 1283. 

penalty for buying or selling with stamps 
etc., on that have been used before, 1284. 
stamp tax on, 1144. 

Literary societies and institutions, 660, 759, 771. 

Litharge, 57. 

Lithographic stones, 732. 

Litmus, 545. 

Loadstones, 733. 

Logs, 734. 

Logwood, 84. 

Looking-glass plates, 141,142. 

Lozenges, 99. 
medicinal, 93, 

Lumber, 219, 220, 221. 
for vessels, 834, 835. 

Macaroni, 735, 

Mace, 546. 
oil, 576. 

Machinery for repair, 831. 

Mackerel, 277. 

amendment of licenses, 1383. 
regs. for spawning season, 1382. 
penalty for violating law, 1384. 
repeal of conflicting laws, 1325. 

Madder, 547, 

Indian, 547. 

Magnesia, calcined, 61. 
carbonate of, 620. 
medicinal, 60, 
sulphate of, 62. 

Magnesite, 620. 

Magnesium, 619. 

Magnets, 736. 







INDEX TO PART I. 


169 


Mahogany-wood, 818. 

Maine, products of forests of, 829, 830. 

Maize, 263. 

Malacca joints, India, 725. 

Malleable iron castings, 161. 

Manganese, ore, 621. 

oxide. 621. 

Manila, 331. 

for vessels, 834, 835. 
manufactures of, 350 
Manna, 548. 

Manufactures of flax, jute, or hemp, 334. 

Manure, substances used for, 505. 

Manures, 505. 

Manuscripts, 737. 

Maps, 384, 658-660. 

charts, prints, etc., violation of copyright, 1180. 
Marble, 467. 

manufactures of, 468. 
paving tiles, 467. 
slabs, 467. 

Marrow, 738. 

Marshmallows, 739. 

“ Master ” of vessel, definition of, 882. 

Matches, 433. 

how exp. without stamping or payment of tax, 
1301. 

Materials. 

for the manufacture of certain articles for exp., 
1144-1152. 

Matting, floor, 432. 

Mats, 378. 

floor, 432. 

Mattresses, 744, 

Measures and weights, provisions as to, 1172,1173. 
Meat, extract of, 255. 

Meats, prepared, 283. 

Medals, 740. 

cabinets of, 669. 

Medicated wines, 118. 

Medicinal preparations, 93,1144-1152. 

Medicines, drawback on, 1037. 
stamp tax on, 1144. 
to cause abortion, 838, 840. 
to prevent conception, 838, 840. 

Melada, 236, 1248, 1249. 
concentrated, 236. 

Hawaiian, 1278. 

Merchandise, definition of, 880. 

invoiced below cost subject to forfeiture, 897. 
taken from wrecks, 828. 

when abandoned, who the owner, who the con¬ 
signee, 1381. 

Merchant appraisers, appointment, 876 6. 

penalty on, for refusal to serve, 877, 971. 

Metal, britannia, 758. 
bronze, 198. 

composition for vessels, 834, 835, 

Dutch, 198. 

threads, file, or gespinst, 401. 
type, 213. 

yellow or sheathing, 194. 

Metals, unwrought, 215. 

Mexico, exportation to, 1019-1022. 

exportations for, through port of Lavaca, 1020. 
through port of Indianola, 1021. 
fees, exemption of sealed goods passing through, 
1024. 


forfeiture for return of merchandise exported 
to, 1025. 

inspectors on transportation routes to, 875. 
penalty for aiding in landing, etc., 1025. 
transportation in bond to places in, 1022. 
transportation in bond over territory of, 1023. 
Mica, 742. 

waste, 742. 

Milk, 276. 

of India-rubber, 724. 
sugar of, 797. 

Mill, cranks, 163. 
irons, 163. 
stones, 406, 668. 

Mineral orange, 58. 

substances, crude, 215. 
waters, 38, 622. 
wax, 592. 

Mineralogical specimens, 793. 

Minerals, crude, 95,638. 

Minneapolis, Industrial Exposition, 1387-1391. 
articles imp. for, free, 1389. 

sold or withdrawn, must pay duty, 1390. 
penalty for selling without payment of duty, 
1391. 

Mitigation of penalties, 1183-1190. 

Moieties abolished, 1213. 

Mixtures, 118. 

medicinal, 93. 

Models, 743. 

Mohair cloth, 382. 

Molasses, 236, 241. 

Hawaiian, 1278. 

Molds, gold beaters’, 710. 

Morphia, and salts of, 123. 

Morphine, and salts of, 123. 

Mosses, 94, 636, 744. 

Mother of pearl, 756. 

Mucilages, medicinal, 93. 

Mule-shoes, wrought, 162. 

Mungo, woolen, 361. 

Municipal corporations, 819. 

Munjeet, 547. 

Musk, 506. 

Muriate of potash, 627. 

Musical instruments, 469, 671. 

Muskets, 202. 

Mustard, 306. 

Myrobolan, 549. 

Myrtle sticks, 812. 

Nails, hob, 168. 
horse-shoe, 168. 

iron and steel for vessels, 834, 835. 
wire, 168. 

wrought iron or steel, 168. 

Naphtha, 81. 

National institutions, 819. 

Natural history specimens, 793. 

Neat cattle, 842, 843. 

hides of, 842. 

Needles, 205, 206. 

Neroli oil, 577. 

Nets, head, 368. 

Newspapers, 745. 
postage on, 1355. 

New York, appointment of examiners at, 966. 
appraisement of damaged goods at, 969. 








170 


INDEX TO PART I, 


New York, collection district extended, 1281. 
extra work of appraisers at, 970. 
general duties of appraisers at, 968. 
number of packages to be sent to appraisers, 
965. 

officers and employes in appraiser’s office not to 
be in commercial business, 966. 
special examiner of drugs for, 964. 

Nickel, 191,192. 
articles of, 216. 

Niter cake, 75. 

Nitrate, cubic, 630. 
of soda, 630. 
of lead, 59. 
of potash, crude, 68. 
refined, 69. 

Nitrous ether, spirits of, 110. 

Non-enumerated articles, 822, 822 b, 837a and b. 

Note-paper, 398. 

Nutgalls, 94, 636. 

Nutmegs, 551. 

Nuts, 94, 305, 636. 

Brazil, 746. 
cocoa,746. 
cream, 746. 
palm, 753. 

Nux vomica, 552. 

Oakum, 747. 

Oar (ore) blocks, 222. 

Oath, effect of omission on non-resident’s invoice, 
906. 

form of, on entry, 849-852. 
of non-resident purchaser on invoice, 899-901. 
of subordinate customs officers, how taken, 1242. 
on estate of deceased or insolvent persons, 902. 

Oats, 264. 

Obscene advertisements, 838, 840. 
articles, 838, 840. 
books, 838, 840. 
casts, 838, 840. 
circulars, 838, 840. 
drawings, 838, 840. 
figures, 838, 840. 
images, 838, 840. 
instruments, 838, 840. 
pamphlets, 838, 840. 
papers, 838, 840. 
pictures, 838,840. 
prints, 838, 840. 
representations, 838, 840. 
writings, 838, 840. 

Ocher and ochery earths, 89. 

Oenantic ether, 113. 

Offenses, 857. 

Oil, almond, 555. 
amber, 556. 
ambergris, 557. 
aniline, 559. 
anise, 558. 
anise-seed, 558. 
anthoss, 581. 
aspic, 560. 

bay-leaves, essential, 25. 
bay-rum, 25. 
bene, 582. 
bergamot, 561. 
cajeput, 562. 


cake, 466,748. 
carraway, 563. 
cassia, 564. 
cedrat, 565. 
chamomile, 566. 
cinnamon, 564. 
citronella, 567. 
civet, 568. 
cloth, 340. 

cloth foundations, 339. 
cocoanut, 579. 
cognac, 113. 
cotton-seed, 27. 
croton, 26. 
dead, 81. 
fennel, 569. 
fish, 749. 
flaxseed, 27. 
fusel, 112. 
hempseed, 28. 
jasmine, 570. 
juglandium, 571. 
juniper, 572. 
lavender, 573. 

spike, 560. 
lemon, 574. 
lemon-grass, 567. 
limes, 575. 
linseed, 27. 
mace, 576. 
neroli, 577. 
orange, 578. 
orange flower, 577. 
origanum, 583. 
palm, 579. 
poppy, 580. 
rape-seed, 28. 
rosemary, 581. 
rum, 115. 
seeds, 452. 
sesame, 582. 
sesamum-seed, 582. 
spermaceti, 749. 
spike lavender, 560. 
thyme, 583. 
valerian, 583. 
whale, 749. 

Oils, 99. 

distilled, 92. 
essential, 92. 
expressed, 92. 
fruit, 114. 
rendered, 92. 

Ointments, 99. 
medicinal, 93. 

Oleomargarine. 

deflniiion of, 1375. 

imported, additional tax on, 1376. 

penalty, for purchasing, if not stamped, 1376. 
penalty for selling unstamped, 1376. 
penalty for violations of laws by customs 
officers, 1376. 

owner or imp. liable to penal provisions 
1376. 

shall be put up in wooden packages, 1376. 
stamped while in custody of customs offi¬ 
cers, 1376. 

warehousing of, 1376. 



INDEX TO PART I 


171 


Oleo-resins, medicinal, 93. 

Olives, 750. 

Opium, aqueous extract of, 122. 
crude, 120. 
for smoking, 121. 
imp. by Chinese, forbidden, 1377. 
packages forfeited, 1378. 
punishment, 1377. 
liquid preps, of. 122. 
other preps, of, 121. 
tincture of, 122. 

traffic in, by U. S. citizens in China forbidden, 
1379. 

forfeiture of packages, 1379. 
jurisdiction, 1379. 
punishment, 1379. 

Optical instruments, disks for, 708. 

Orange flower oil, 577. 
mineral, 58. 
oil, 578. 
peel, 751. 
sticks, 812. 

Oranges, 296, 298. 

Orchil, 550. 
liquid, 550, 

Ore, antimony, 600. 
blocks, 222. 
chromic, 214. 
cobalt, 675. 
copper, 144,186. 
emery, 692. 
gold, 752. 
iron, 188. 
lead, 144. 
manganese, 621. 
manganiferous, 144. 
silver, 752. 
tin, 807. 

Organzine, silk, 381, 

Origanum oil, 583. 

Orleans, or rocou, 499. 
extracts, 499. 

Ornaments, alabaster, 394. 
bead, 396. 
spar, 394. 

Orpiment, 601. 

Osier, articles of, 395. 
prepared, 471. 

Osmium, 623. 

Ottar of roses, 553. 

Ox shoes, wrought, 162. 

Oxide of cobalt. 50, 
of manganese, 621. 
of strontia, 631. 
of uranium, 635. 
of zinc, 90, 91. 

Packing-boxes and shocks, 231. 

Paddings, flax, jute, or hemp, 334. 

Paddy, 271. 

Paintings, 470, 759, 819, 
for exhibition, 832. 

Paints, 87. 

Palings, 224. 

Palladium, 624. 

Palm-leaf articles, 395i 
fans, 693. 

Palm-nuts, 753. 


kernels, 753. 
oil, 579. 

Pamphlets. 384. 

obscene, 838, 840. 

Paper, 386, 387, 392. 
antiquarian, 392. 
boxes, 390. 
demy, 392. 
drawing, 392. 
envelopes, 391. 
elephant, 392. 
foolscap, 392. 
for fire-boards, 392. 
for screens, 392. 
hangings, 392. 
imperial, 392. 
letter, 392. 

manufactures of, 388. 
note, 392. 

not enumerated, 392. 
old, 754. 
pulp, 393. 
sheathing, 389. 
stock, 754. 

Papers, obscene, 838, 840. 

Papier mach6, 472. 

Paraffine, 625. 

Parasol sticks, 646, 812. 

Parasols, and parts, 491, 492. 

Parchment, 755. 

Parian ware, 125,126, 833. 

Paris white, 45. 

Partridge sticks, 812. 

Paste, Brazil, 522. 

compositions of, 420. 

Pastes, 99. 

Pea-nuts, or ground beans, 304. 

Pearl-ash, 73. 

Pearl, mother of, 756. 

Pebbles for spectacles, 665. 

Peel, lemon, 751. 
orange, 751. 

Peltries of Indians, 836. 

Penalties, as to dutiable articles found with 
baggage, 892. 

for admitting to entry at less than legal duty, 
1193. 

for aiding in landing goods with fraudulent in¬ 
voice, 1025. 

for attempting to rescue seized property from 
rev. officer, 1195,1196. 

for concealing or destroying inventory, 1192. 
for counterfeiting cigar stamps, or dealing in 
or having counterfeits, 1300. 
for effecting entry at less than legal duty, 1194. 
for failure to cancel stamps on imp. liquors, 
1284. 

for false certification by consular officers, 1191. 
forfeiture to apply to package in case of under¬ 
valuation, 1223. • 

for falsely assuming to be an U. S. officer, 1354. 
for fraudulent entry, 920, 1223. 
for fraudulent invoices, 897, 1223. 
for fraudulently claiming drawback on tobacco, 
1245. 

for importing neat cattle and hides, 843. 
for knowingly admitting mdse, with less than 
legal duty, 1193. 





172 


INDEX TO PART 1. 


Penalties for offences committed by Treasury oflB- 
cials, to whom applying, 1243. 
for offering gifts to revenue officers, 1199. 
for presenting fraudulent invoice, 921. • 

for removal or sale of cigars packed, stamped, 
or marked, contrary to law, 1299,1300. 
for return of mdse, exported in bond, 1025. 
for smuggling, 921. 

for U.S. officials receiving bribes, etc., 1200,1201. 
for violation of act regarding obscene papers, 
etc., 841. 

limitation of prosecutions for, 1233. 
not to be imposed by court without verdict of 
fraudulent intent, 1227. 

on mdse, violating provisions, but not subject 
to forfeiture, 1224. 

owner may give bond for release of, 1224. 
on merchant appraisers for not serving, 877. 971. 
on vessels, for having, or landing, excess of sea- 
stores, 1094, 1096. 

proceeds paid directly into Treasury, 1213. 
proceedings on application for remission or 
mitigation of, 1228,1229,1231. 
remission of, 1183-1190. 

under commerce with contigu(ms countries, 
1082, 1084. 1087-1098, 1108. 
under tobacco laws, 1114, 1115,1118,1137,1142, 
1300. 

when deviation from forms is unintentional, 
883. 

when U. S. officers abate or compromise, 1230. 
Pen-holders, and parts thereof, 208. 

knives, 207. 

Pencils, 473. 
hair, 447. 

Pens, metallic, 208. 

Pepper, 584. 

Percussion caps, 474. 

Perfumeries, 100. 
tax on, 1144. 
distilled spirits for, 1144. 

Periodicals, postage on second class, 1355. 

Person, meaning of word in Int. Rev. law, 1113. 
Personal effects, 757, 815. 

Petroleum barrels, 648. 

Pewter, articles of, 216. 
old, 758. 

Philosophical apparatus, 475, 759.- 
instruments, 475, 759. 
preparations, 759. 

societies and institutions, 660, 759, 771. 

Phosphates, 626. 

Phosphorus, 7. 

Photographs, 833. 

Photographic pictures for exhibition, 832. 

Pickets, 224. 

Pickles, 284. 

Pictures, obscene, 838, 840. 

Pipe bowls, 476. 

cast-iron, 156. 

Pipes, 476. 
clay, 476. 
iron or steel, 170. 

Pills, 93, 99. 

Pimento, 585. ' 

sticks, 812. 

Pins, 209. 

Pistols, 203. 


Pitch, 81. 

Burgundy, 667. 

Plaits for hats, bonnets, and hoods, 448,1392. 

Planking, ship-, 734. 

Plants, 760, 761. 
fruit, 703. 

Haw'aiian, 1278. 

Plaques, 125. 

Plaster of Paris, 477, 628. 
casts, 759. 

Plasters, 93, 99. 

Plate, glass, 139-141. 
iron, 151. 

Plated articles and wares, 210. 

Plates, fashion, 695. 
steel, engraved, 199. 
stereotype, 199. 

Platina, 762. 

Platinum, 763. 
articles of, 216. 

Playing cards, 478. 

Plumbago, 764. 

Plums, 294. 

Plush (Hatters’), silk, 451, 

Pocket books, 410. 
knives, 207. 

Poles, hop, 722. 

Polishing powders, 479. 
stones, 765. 

Poppy oil, 580. 

Porcelain, glass, 143. 
ware, 125,126, 833. 

Pork, 253. 

“ Port,” definition of, 881. 

Porter, 316. 

Postage on newspapers and periodical publications, 
1355. 

Posts, 222. 

Potash, bichromate of, 49. 
calcined, 73. 

carbonate of, crude or fused, 63. 

caustic, 63. 

chlorate of, 64. 

chromate of, 48. 

hydriodate of, 65. 

iodate and iodide of, 65. 

muriate of, 627. 

nitrate of, crude, 68. 

refined, 69. 
prussiate of, red, 66. 

yellow, 67. 
sulphate of, 70. 

Potatoes, 285. 

Pottery-ware, 833. 

Powder, bleaching, 618. 
bronze, 196. 
finishing, 430. 
gun, 439. 

Powders, 99. 

fulminating, 434. 
medicinal, 93. 
polishing, 479. 
ink, 456. 

Precious stones, 480. 

Preparations, stamp-tax on, 1144-1152. 

Printed matter, 384. 

in mails, when free, 1305. 

Prints, obscene, 838, 840. 






INDEX TO PART 1. 


173 


Products of forests of Maine, 829. 

Professional implements, 815. 

instruments, 815. 

Proof-spirits defined, 1119. 

Proprietary preparations, 99. 

Protests and appeals, in customs decisions, 957, 958. 
Proto-oxide of strontian, 631. 

Prunes, 294. 

Prussiate of potash, red, 66. 
yellow, 67. 

Public store, goods in, 854, 

Pulp, 393. 

Pulu, 766. 

Hawaiian, 1278. 

Pumice, 767. 
stone, 767. 

Pyroxyline compounds, 105. 

Quicksilver, 211. 

Quills, 768. 

Quinia, barks used in mf of, 521. 
salts of, 629. 
sulphate of, 629. 

Quoits, 685. 

Rags, 481, 754. 
woollen, 361. 

Railroad iron, drawback on, 1040. 
ties, 769. 

Rails, flat, iron or steel, 149. 

T, iron or steel, 149. 

Railway bars, iron, 146. 
fish-plates, iron, 160. 
steel, 160. 

Raisins, 300. 

Ramie, mfs. of, 351. 

Rape-seed, 452. 

oil, 28. 

Rasps, 176. 

Ratafia, 313. 

Rattans, 482, 770. 

Razors, 207. 

Red lead, 58' 

Reeds, 482, 770. 
bamboo, 646. 

Refund of duties on certain mdse, in warehouses, 
854. 

regulations relating to, 1256. 

Secretary to report annually to Congress, 1257. 
When paid only on judgment of court, 1254. 
Regalia, 771. 

Registry of flat-boats or barges not necessary, 1307. 
Regulus of antimony, 195. 

Reimportations of goods exported in bond, 1025. 
reimported articles, duty on, 826. 
remission of fines, penalties, and forfeitures, 
1183-1190. 

Religious societies and institutions, 660,759,771,819. 
Render oils, 92. 

Rennets, 518. 

Repair, machinery for, 831. 

Repeal, accrued rights reserved, 857,1204. 

acts passed after Dec. 1,1873, not repealed by 
revision, 1208. 

all laws in force, Dec. 1,1873, repealed, 1203. 
legislative construction not to be inferred from 
titles, 1207. 

not to revive former act, 873. 


of certain laws on smuggling, penalties, etc., 
1212,1213. 

of certain Secs, regarding customs laws, 847 
848. 

offences under former laws may be prosecuted 
857, 1205. 

of paragraph, 1251. 

of sections 2510 and 2511 Rev. Stat., to apply to 
vessels in the fisheries and whaling busi¬ 
ness, 1372. 

repeals not to affect liabilities, unless so stated, 
874. 

revised statutes embrace all general and per¬ 
manent laws, 1202. 

suits, etc., under former laws, not affected by 
repeal, 859, 860,1206. 

Residuum from burnt pyrites, 144. 

Resins, gum, 94, 636. 

medicinal, 93. 

Retorts, 763. 
gas, 124 

Revenue officers, falsely assuming to be, 1197. 
not to be resisted, 1195, 1196. 
penalty for offering bribes to, 1197. 

Revised Statutes, what edition referred to, 1304. 

what they include, 1202. 

Rice, 270. 

flour and meal, 272. ^ 

warehouse for storage and cleansing for exp., 

1210. 

Richmond, collector and surveyor, 1310. 

district of, 1309. 

Rifles, 202. 

Rivets, iron, 164. 

steel, 164. 

Rochelle salts, 29. 

Rocou, or Roucou, 499. 

extracts of, 499. 

Rope ends, 754. 
hide, 718. 
waste, 754. 

Root, arrow,.644. 
dandelion, 290. 
flour, 772. 
ginger, 536. 
licorice, 544. 

Roots, 94, 636, 761. 

bulbous, 94, 405, 636. 
hop, 721. 

Rosemary oil, 581. 

Roses, ottar of, 553. 

Rosewood, 818. 

Rotten-stone, 773. 

Rugs, 378. 

Rum, bay, 315. 
essence of, 115. 
oil of, 115. 

Russia sheetings, 349, 

Rye, 260. 
flour, 267. 

Saddlery hardware. 415. 

Safflower, 586. 

extract of, 586. 

Sfffron, 586. 
cake, 586. 
extract of, 586. 

Sago, 774. 









174 


INDEX TO PART I 


Sago, crude, 744. 
flour, 774. 

Sail duck, 348, 

Saleratus, 73. 

Salacine, 554. 

Salmon, 279. 

Saloup, 587. 

Salt, 483. 
cake, 75. 

for curing fish, drawback on, 1041. 

Saltpetre, crude, 68. 

in gunpowder, drawback on, 1045. 
refined, 69. 

Salts, aniline, 605. 
black, 605. 

Epsom, 62. 

Glauber’s, 75. 
of quinia, 629. 

Rochelle, 29. 

Salves, 99. 

Santonine, 111. 

Sardines, 281. 

Satinwood, 818. 

Sauces, 284. 

Saur-kraut, 775. 

Sausage, Bologna, 656. 
skins, 776. 

Saws, 175. 
back, 175. 
circular, 174. 
crosscut, 172. 
drag, 173. 
hand, 175. 
mill, 173. 
pit, 173. 

Scagliola tops for furniture, 484. 

Schedule E, 856. 

School, 771. 

Scientific apparatus, 759. 
instruments, 759. 
preparations, 759. 
societies and institutions, 832, 833. 

Scrap leather, old, 516. 
iron. 145. 
steel, 145. 

Screens, 378. 

paper for, 392. 

Screws, 181. 
wood, 181. 

Scroll iron, 154. 

Sculpture, specimens of, 771. 

Sea stores, provisions relating to, 885, 887. 

coal on steamers may be retained on board, 888. 
purchase of. in adjacent territory, to be re¬ 
ported, 1094. 
excess of, dutiable, 1095. 
saloon stores, duty on, 1096. 

Seal, may be afiixed, how, 872. 

collector’s, to certify invoice, 908. 

Sealing-wax, 485. 

Search-warrant for concealed mdse., 1336. 

Sea-weed, 744, 777. 

Seed, cane, 761. 
flax, 466. 

Hawaiian, 1278. 
hemp, 452. 
lin, 466. 
rape, 452. 


sugar-beet, 778. 

Seeds, 94, 636, 760, 761. 
aromatic, 94, 636. 
garden, 465. 

of morbid growth, 94, 636. 
oil, 452. 

Seines, 347. 

Seine twine, 347. 

Seizure of everything used for unlawful convey¬ 
ance into U. S., 1077. 

of everything of obscene or immoral nature, 
841. 

of mdse, subject to, for fraudulent entries, 1224. 
Selep, 587. 

Seminaries, 771. 

Sesame oil, 582. 

Sesamum-seed oil,582. 

Sewing-silk, 381. 

Shale, coal. 417. 

Shark skins, 779. 

Shavings, 754. 

Shawls, woollen, 362. 

Sheathing, metal, 194. 

Sheetings of flax or hemp, 349. 

Sheets, iron. 153. 

Shell boxes, 410. 
fish, 783. 

Shells, 486, 780, 809. 

tortoise, 809. 

Shingle-bolts, 781. 

Shingles, 226. 

Ship planking, 734. 
timber, 734. 

Ship’s chronometers, 413. 

Shoddy, woollen, 361.‘ 

Shoes, India rubber, 455. 

Shooks, 231. 

Shot, 190. 
guns, 203. 
gun barrels, 204. 

Shrimps, 783. 

Shrubs, 760, 761. 

or trees, Hawaiian, 1278. 

Side-arms, 207. 

Sienna and Sienna earths, 89. 

Silicate alkaline, 76. 

of soda, 76. 

Silk, carded, 380. 
cocoons, 785. 
combed, 380. 
floss, 381. 

hatter’s plush, 451. 
in the gum, 381. 
manufactures of, 383. 
organzine, 381. 
partly mfd., 380. 
raw, 784. 
sewing, 381. 
singles, 381. 
spun, 381. 
threads, 381. 
thrown, 381. 
tram, 381. 
twist, 381,382. 
waste, 785. 
worm’s eggs, 786. 
yarns, 381. 

Silver, articles of, 216. 




INDEX TO PART 1. 


175 


Silver, bullion, 666. 
coin,678. 

German, 185. 
leaf, 212. 
medals, 740. 
ore, 752. 
sweepings, 798. 

Similitude clause, 822. 

Singles, silk, 381. 

Sirups, 99. 

medicinal, 93. 

of sugar-cane juice or beet-juice, 236. 
Sisal grass, 333. 

mfs. of, 351. 

Size, gold, 711. 

Skeletons, 787. 

Skelp-iron, 151. 

Skins, 461, 462, 719,788. 

Angora goat, 719. 
asses’, 719. 
fish, 510. 
fur, 706. 
goat, 709. 
gold-beaters’, 710. 

Hawaiian, 1278. 
sausage, 776. 
shark, 779. 

Slaclf, coal, 416. 

Slate, 131. 

chimney pieces, 131. 
mantels, 131. 
pencils, 131. 
slabs for tables, 131. 

Slates, 131. 

roofing, 132. 

Smokers’ articles, 476. 

Smuggling, definition, 1215. 

compensation of informers, 1214,1215. 
penalties, 921. 

Snails, 789. 

Snuff. {See Tobacco) and snuff flour, 250. 
for drawback, 1297. 
tax on, 1285. 

Soap, fancy, 9. 
other, 8. 
stocks, 712, 790. 

Soda and potassa tartrate, 29. 
ash, 71. 

bi-carbonate of, 73. 
caustic, 74. 
crystals, 72. 
hydrate, 74. 
nitrate of, 630. 
sal, 72. 

silicate of, 76. 
sulphate of, 75. 
super-carbonate of, 73. 

Sodium, 791. 

Sounds, fish, 515. 

Spanish grass, 691. 
pulp of, 691. 

Spanish vessel, in distress, unlading, etc., 924. 
Spar ornaments, 394. 

statuary, 394. 

Sparterre, 792. 

Spectacles, pebbles for, 665. 

Spelter, 193. 

Spermaceti oil, 749. 


Spices, 94, 96, 636. 

Spiegeleisen, 145. 

Spike lavender oil, 560. 

Spikes, iron and steel, for vessels, 834, 835. 

Spirits, 99,118. 

imp. to be inspected and marked, 1282. 

Spirits, distilled,branding and marking,922,923,1282. 
cancellation of stamps, 1283. 
certificate of officer in charge to cancel bonds, 
etc., 1151. 

definition of “ proof spirits,” 1119. 
domestic mfs. from, for exp., 1144-1152. 
tax on, 1246. 

“gallon,” definition of. 1120. 
instruments, etc., for detecting fraud, 1119. 
must be placed in warehouse until inspected, 
marked, etc., 1282. 

penalty for violating provisions, 1284. 
special entry of, 884. 

Sponges, 10. 

, Spool-thread, cotton, 326. 

Spun silk, 381. 

Spunk, 794. 

Spurs for crockery, 795. 

Stamps, none required on bolting cloths heretofore 
free, 1253. 

none required on receipt of savings bank, 1253. 
Stamp-taxes on preps, of domestic spts. for exp,, 
1144-1152. 

mfr. to avoid, must give bond, 1145. 
goods must be removed under direction of offi¬ 
cer, 1146. 

materials may be conveyed into warehouse, 
free, 1147,1148. 

materials may be transferred from ship to ware¬ 
house, 1150,1151. 

materials may be transferred to other ware¬ 
house, 1149. 

services rendered at expense of mfr., 1152. 
on specific objects, 1144-1152. 

Starch, 269. 

burnt, 19. 

Stars, metal, 427. 

State, in Internal Revenue laws, includes territories 
and District of Columbia, 1113. 

Statuary, 470, 759, 771, 819. 

for exhibition, 832. 

Statues, 771. 

Statuettes, 125. 

Stave-bolts, 781. 

Staves, 223. 

Stays, boiler, 169. 

Steamers may retain stores of coal on board, 888. 
Steel, 183. 
alloys, 177. 
angles, 178. 
articles of, 216. 
axles, 166. 

parts of, 166. 
forgings, 166. 
bands, 177. 
bars, 177. 

splice, 160. 
beams, 178. 
billets, 177. 

blacksmiths’ hammers and sledges, 165. 
blooms, 177. 

boiler tubes, flues or stays, 169. 




176 


INDEX TO PART I 


Steel bolts and bolt blanks, 164. 
bolts for A'essels, 834. 
building forms, 178. 
car-truck channels, 178. 
castings, 177. 
chain or chains, 171. 
channels, 178. 
circular saw plates, 177. 
connecting rods, 177. 
crank and other shafts, 177. 
crank pins, 177. 
crowbars, 165. 
cut nails and spikes, 158. 
deck and bulb beams, 178. 
die blocks or blanks, 177. 
forgings, 167. 
girders, 178. 
gun moulds, 177. 
hammer moulds, 177. 
hoops, 177. 
ingots, 177. 

cogged, 177. 
joists, 178. 
nails, 168. 

nails for vessels, 834. 
nuts, wrought, 162. 
piston-rods, 177. 
plates, 177. 
plates, engraved, 199. 
rails, flat, 149. 
rails, tee, 149. 
railway bars, 147. 
railway fish-plates, 160. 
rivets, 164. 
rods, 177. 

rods for rivets, screws, nails and fence wire, 180. 
rods for vessels, 834, 835. 
scrap, 145. 

shapes or blanks, 177. 
sheets, 151,152,153,177. 
slabs, 177. 

spikes for vessels, 834. 
spikes, wrought, 162. 
strips, 177. 

structural shapes, 178. 
swaged, 177. 

TT columns and posts, 178. 
track-tools, 165. 
washers, wrought, 162. 
wedges, 165. 
wheels, 179. 

wire card clothing, 411. 
wrist-pins, 177. 

Stems, 94, 636. 

Stereotype plates, 199. 

Sticks, walking, 409. 

Stilts for crockery, 795. 

Stock, glue, 511. 
paper, 754. 
soap, 712, 790. 

Stone, burr, 668. 
cliff, 611. 
pumice, 767. 
rotten, 773. 

ware, 124,125,127,128, 795. 

Stones, building, 487. 
burr, 406. 
curling, 685, 


flint, 701. 
grind, 438. 
lithographic, 732. 
load, 733. 
mill, 406, 668. 
monumental, 487. 
polishing, 765. 
precious, 480. 
whet, 720. 

Storax, 588. 

St. Paul, port of appraisal, 1267. 

salary of appraiser, 1268. 

Straw, 796. 

articles of, 395. 
flax, 327. 

Strings, catgut, 488, 671. 
other, 488. 

Strontia, carbonate of, 631. 
oxide of, 631. 

Strontian, proto-oxide of, 631. 
Strontianite, 631. 

Strychnia, 30. 

salts of, 30. 

Strychnine, 30. 

Styrax, 588. 

Subacetate of copper, 635. 

Sugar, 235-240. 
beet seed, 778. 
candy, 242. 

drawback on, 1048,1250. 
Hawaiian, 1278. 
increased duty, 1248. 
of milk, 797. 

packages of, for drawback, 1048. 
Sulphate of copper, 51. 
of iron, 52. 
of lime, 628. 
of magnesia, 62. 
of potash, 70. 
of quinia, 629. 
of soda, 75. 

Sulphide of antimony, 600. 

of arsenic, 601. 

Sulphur, 632. 
flowers of, 78. 
lac, 633. 
ore, 144. 

precipitated, 633. 
refined, in rolls, 77. 
sublimed, 78. 

Sulphuret of iron, 144. 

Sulphuric ether, 106. 

Sumac, ground, 11. 

extract, 11. 

Sunn, 333. 

Suppositories, medicinal, 93. 
Sunshade sticks, 646, 812. 

Sunshades and parts, 491, 492. 
Suspenders, 368. 

cotton, 324. 

Sweetmeats, 302. 

Sword blades, 207. 

Swords, 207. 

Syrup, 1248. 

Hawaiian, 1278. 

Taggers’ iron, 151,152,153. 
tin, 153. 



INDEX TO PART 1. 


177 


Tallow, 4S9. 

Talmas, 367. 

Tamarinds, 799. 

Tank-bottoms, 236,1248. 

Tannic acid, 109. 

Tannin, 109. 

Tanning articles, 509, 689. 

Tapers, 408. 

Tapioca, 800. 

Tar, coal, crude, 80. 

products of, 81. 

Tar, Avood,79. 

Tares, black, 605. 

estimation of, 925. 

Tartar, cream of, 18. 
crude, 51. 
partly refined, 39. 

Tartrate, soda and potassa, 21. 

Tassels, 369. 

metal, 428. 

Tea, 807. 

appraiser to examine, 1349. 
arbitration for disputes between imp. and con¬ 
signee, 1348. 

“ exhausted,” meaning of, 1350. 
plants, 801. 

powers of Sec. to enforce act, 1352. • 

to prevent imp. of adulterated and spu rious, 13; 5. 
samples of, and examination, 1346,1347. 

Teasels, 802. 

Teeth, 490, 803. 

Terne plates, 153. 

Terra-alba, 805. 

Terra cotta, works in, 833. 

Terra Japonica, 806. 

Thread, cotton, 318. 
cotton, spool, 326. 
silk, 381. 

Thyme oil, 583. 

Ties, railroad, 769. ^ 

Tiles, encaustic, 129. 
paving, 130. 
roofing, 130. 

Timber, 217, 218, 734. 
for vessels, 834, 835. 
ship, 734. 

Tin, articles of, 216. 
bars, 807. 
blocks, 807. 
cans, 281. 
grain, 807. 
granulated, 807. 
ore, 807. 
pigs, 807. 
plates, 153. 
taggers’, 153. 

Tinctures, 118. 

Tissues for hats, bonnets, and hoods, 448. 

Tobaccco and snuff, 246-251. 

affixing false stamp, or stamps before used, 1127. 
absence of stamp, notice and evidence of non¬ 
payment, 1125. 

dealers in leaf shall only sell to other dealers, 
1288. 

drawback on exported tobacco, 1297. 

to manufacturers, 865. 
duties of Commissioner of Int. Rev., 866. 
how drawback on, collected, 1297. 


hOAV manufactured tobacco put up, 1289, 
how snuff put up, 1289. 
how withdrawn for exportation, 1244. 
imported, 1129. 
increased tax on, 1247. 
packed for sale, how, 1289-1294, 
penalty for dealing in leaf, without paying tax, 
1286. 

penalty for dealing in manufactured without 
paying tax, 1114. 

penalty for fraudulently claiming drawback 
on, 1245. 

penalty on, for not reporting, 1118. 
perique, no tax on sale of, by producer, 1340. 
removing, except in proper packages, or with¬ 
out stamp; selling unlawfully, etc., 1126. 
removing unlawfully; sel .ing without stamps, 
or payment of tax, or giving bond; making 
false entries, etc., 1124. 
repealing export tax on, 1338. 
sale of manufactured tobacco, 1121. 
scraps, cuttings, and clippings of, how with¬ 
drawn, 1296. 

stamped portions of emptied packages to be de¬ 
stroyed ; buying, selling, or using the same, 
1128. 

tax, sheriff, or other officer not liable for, as 
dealer, 1287. 

tax, purchaser at sheriff's sale not liable for, 1287. 
tax on, 1285. 

tax on, when sold without stamp, to be esti¬ 
mated, 1295. 

tax on manufactured, and on snuff, 861-864, 
1122,1123. 

tax on dealers in, 1286. 

tobacco tax, how collected when not stamped, 
1295. 

to whom dealers in leaf may sell, 1286. 
who are dealers in leaf, and tax on, 1115. 
who are dealers in tobacco, and tax on, 1116. 
w'ho are manufacturers, and tax on, 1117. 
who are manufacturers of cigars, and tax on, 
1118. 

Toilet preparations, 99. 

Tonics, 99. 

Tonka beans, 808. 

Tonnage duties, discriminating, 1174-1178. 
on entry of vessels from foreign ports, 1369. 
the President of the United States may suspend 
collection of a portion of the duties, when, 1370. 
proclamation to indicate the ports to which 
such suspension shall'apply, 1370. 
proclamation to exclude what countries from 
the benefits of such suspension, 1371. 
repeal of conflicting sections, 1371. 

Tonqua or Tonquin beans, 808. 

Tools, 815. 

Tortoise shells, 809. 

Toys, 425. 

Track-tools, iron, 165. 
steel, 165. 

Trade-marks, 844. 

certificate of registry, 1326. 

Commissioner of Patents to decide dispute for 
registration, 1325. 
evidence of, 1326,1329. 
expiration of time of, 1333. 
fee for registry, 1328. 


12 





178 


INDEX TO PART 1. 


Trade-marks, formerly in use, registry of, 1337. 
fraudulently obtaining, liability for, 1331. 
may consist of what, 1324, 1325. 
no suit when used in unlawful business, 1330. 
penalties for counterfeiting, 1269-1276. 
period of registry, 1327. 
proof of, 1324. 
registry of, 1323. 

for foreign use. 1335. 
remedy for wrongful use, 1332. 
renewal of registry, 1327. 
suit for wrongful use, 1329. 
transfer of, recorded, 1334. 
watchmaker’s, 844. 

Tram-silk, 381. 

Transit, baggage and personal effects, 893. 

of goods in bond, through Mexico and British 
provinces, 1022-1025. 

Transportation. {See Immediate Transportation.) 

Treaty, Hawaiian reciprocity, 1278, note. 

of Washington, terminating portion of, 1342- 
1344. 

Treaties made with other governments not affected 
by Act of 1883, 855. 

Trees, 760, 761. 

Hawaiian, 1278, 

Trimmings, cotton, 325. 
dress, 368. 

for hats, bonnets, and hoods, 448. 

Tripoli, 634. 

Troches, 99. 

Tubes, 170. 
boiler, 169. 

Turmeric, 589. 

Turpentine, 86. 

Venice, 590. 

Turtles, 810. 

Tutenegue, 193. 

Twine, gilling, 347. 
seine, 347. 

Twist, silk, 381. 

Type-metal, 213. 

Types, 199, 811. 

Ulsters, 367. 

Ultramarine, 85. 

Umber and umber earths, 89. 

Umbrella sticks, 646, 812. 

Umbrellas, and parts, 491, 492. 

Unenumerated articles, 837. 

United States, articles for, 645. 

officers abating or compromising fines, etc., 
penalty, 1230. 
accepting bribes, 1201. 
penalty for falsely assuming to be, 1354. 
penalty, for taking money, except in cases 
of smuggling, 1218. 

right of action against, for taking money 
except in smuggling cases, 1218. 
vessels, 845. 

Uranium, oxide of, 63.3. 

Vaccine virus, 637. 

Valerian oil. 583. 

Valonia, 591. 

Value, appraisement of. {See Appraisements.) 

Varnishes, 119. 

Vases, 763. 

Vegetable ivory, 726. 


substances, 333. 
wax, 592. 

Vegetables, 286, 287, 636. 

Hawaiian, 1278. 

Vehicles of immigrants, 642. 

Vellum, 813. 

Velvet, cotton, 325. 

Venice turpentine, 590. 

Verdigris, 635. 

Vermicelli, 735. 

Vermuth, 309. 

Vessel, definition of word, 869. 

Vessels, 845. 

barge not enrolled, registered, or licensed, 1307. 
built for foreign account, not to engage in 
coastwise trade, 834 h. 

certain supplies for U. S. vesse.ls withdrawn 
from warehouse free, 1358. 
discriminating duties on imp. by vessels not of 
U. S., 1174-1178. 

drawback on imp. bit. coal used for fuel on 
steam-vessels, allowed only on U. S. vessels, 
1367. 

engaged in fisheries or whaling business, cer¬ 
tain repeals affecting, 1372. 
enrolment and license of certain, 1211. 
equipments and repairs, duties on, 1097. 
flat-boat not enrolled, registered, or licensed, 
1307. 

laden with coal, salt, railroad iron, etc., 1362. 
“Master,” definition, 882. 
materials for, 834, 835. 
mdse, sunk on, free after two years, 1238. 
necessary repairs, refund of duty on, 1098. 
no fee for enrolling or licensing certain, 1307. 
of U. S., discriminations against by foreign 
country, will subject vessels of such country 
to like discrimination in U. S. ports, 1373. 
foreign vessel, under such discrimination, how 
made liable to seizure, 1373. 
punishment for opposing U, S. officer when en¬ 
forcing the law, 1373. 

of U. S., officers must be American citizens, 1357. 
on Mississippi river need not enter and clear, 
1266. 

repeal of compulsory mail laws, 1360. 
repeal of conflicting laws, 1363. 
restrictions as to imp. by foreign, 845, 846. 
Spanish, arriving in distress,provisions as to,924. 
Vials, glass, 133, 134. 

Vinegar, 289. 

Vinegars, medicinal, 93. 

Vines, 760. 

Violation of Rev. laws, investigation of complaints, 
1226. 

Vitriol, blue, 51. 

Wads, gun, 440. 

Wafers, 814. 

Wagon-blocks,' 222. 

Wagons of immigrants, 642. 

Walking-sticks, 646, 812. 

Walnuts, 303. 

Warehouse, goods in bonded, 854. 

Warehousing. {See Bond and Warehouse System.) 
Wares, Britannia, 210. 

gilt and plated, 210. 

Warps, or warp-yarn cotton, 318. 





INDEX TO PART 1. 


179 


Wash blue, 479. 

Washington, Treaty of, 1342-1344. 

Waste, 493, 754. 
cotton, 754. 

Avoolen, 361. 

Watch-cases, 494. 
movements, 494. 
parts of, 844. 

Watches, 494, 844. 
materials for, 494. 
trade-mark, 844. 

Waters, 99. 

medicinal, 93. 
mineral, imitations of, 38. 

Wax, mineral, 592. 
sealing, 485. 
vegetable, 592. 

Wax tapers, how exp. without stamping or pay¬ 
ment of tax, 1301. 

Wearing apparel, 366, 815. 
entry of, 889-891. 

Webbing, 368, 495. 
cotton, 324. 

Wedges, iron, 165. 
steel, 165. 

Weeds, 94, 636. 
sea, 744, 777. 

Weights and measures, 1172,1173. 

West Point, deputy collector, 1310. 

Whalebone, 816. 
articles, 395. 

Whale oil, 749. 

Wheat, 259. 
flour, 268. 

Wheels, hubs for, 222. 
steel, 179. 

Whetstones, 720. 

White lead, 55, 56. 

Whiting, 45. 

Whip-gut, 672. 

Willow, articles, 395. 
prepared, 471. 

sheets and squares, for hats, bonnets and hoods, 
448. 

Wines, branding and marking, 922, 923. 
cancellation of stamps, 1283. 
forfeited when, 1283. 
imported, inspected and marked, 1282. 
medicated, 118. 
penalties, 1283,1284. 
sparkling, 307, 310. 
special entry of. 884. 
still, 308, 310. 

Wings, metal, 427. 

Wire, cloths, 182. 
corset, 182. 
crinoline, 182. 
galvanized, 182. 
hat, 182. 

iron or steel, 182. 
nails, 168. 
nettings, 182. 
rope, 182. 

rope for vessels, 834, 835. 
strand, 182. 

Witherite, 603. 

Wood ashes, 593. 

lye of, 593. 


box, 818. 
cabinet, 818. 
cedar, 818. 
ebony, 818. 
f re, 698, 
granadilla, 818. 
lance, 818. 
lignum-vitse, 818. 
manufactures, 232, 233. 
mahogany, 818. 
rose, 818. 
satin, 818. 

Wood-tar, 79. 

Wood, unmanufactured, 234. 

Woods, 817, 818. 

for dyeing, 94, 636. 

Wool, cloths, 362. 
flocks, 361. 

manufactures of, 362. 
mungo, 361. 
rags, 361. 
shawls, 362. 
shoddy, 361. 
waste, 361. 
yarns, 363. 

Wools, 352-360. 

long combing or carpet not subject to addtl. 

duty of, 935. 
on the skin, 360. 

provisions as to standard samples, 942. 
scoured, 356. 
washed, 356. 

Woolens, appraisement of, when invoiced at average 
prices, 937. 

appraisement of different qualities in same 
package, 938. 

appraisement of, when bales of different quality 
in same invoice, 938. 

World’s Exposition at Chicago, 1394,1395. 

appropriation for expenses connected with ad¬ 
mission of foreign goods, 1395. 
free entry for articles for exhibition, 1394. 
penalty for illegal sale or withdrawal, 1394. 
sale of dutiable articles, 1394. 

Works of art, 819, 833. 

Worm gut, 714. 

Worsted cloths, 1886. 

yarns, 363. • 

Wrecked goods, 828. 

appraisement of, 954. 

Writings, obscene, 838, 840. 

Yams, 820. 

Yarn, coir, 679. 

cotton, 318. 

Yarns, flax, 335. 
hemp, 335. 
jute, 335. 
silk, 381. 
woolen, 363. 
worsted, 363. 

Yellow metal, 194. 

Yorktown, a port and district of, 1308. 

Zaffer, 821. 

Zinc, 193. 

articles, 216. 
oxide of, 90, 91. 





V 


INDEX TO PART II 


Abandoned property, how disposed of, 849 d. 
to U. S., damaged mdse, may be. 849, b, 849 c. 
vessels, sunk, regs. for recovered mdse., 794. 

Abandonment to underwriters or salvors, 855/i. 

Abortion, articles, drugs, medicines to cause, imp. 
prohibited, 782 a. 
articles to cause, seized, 782 b, 784. 
articles to cause, detained by officer, 782 c. 
employee of U. S. aiding imp., penalty, 783. 

Abstract of decisions, to be published, 844 d. 

Ad valorem duty, how assessed, 845. 

unusual coverings, how assessed, 845/. 
value of coverings, costs, etc., included. 845d, 
845 e. 

Act, customs administration, when to take effect, 
856. 

Acts inconsistent with this, repealed, 855 6. 

of limitation, not affected by repeals made, 
855/. 

Addition to invoice allowed on purchased goods, 
833 a, 833 6. 

Adulterated food or drink, powers of the President, 
862. 

Alaska, act to establish ports of delivery, 869. 

buildings at Mare’s Island and Sand Point, 870. 
customs officers for ports, 869. 

Alcohol, when held unlawfully used in wines, 815 6, 
815 c. 

Alcoholic strength of wines, measurement, 815 d. 

Amendment of sections relating to copyrights, 874- 
884. 

Sec. 20, Act June 10,1890, 825. 

3387 Rev. Stat., relating to bonds, 806. 

3357 Rev. Stat., 804. 

3383 Rev. Stat., 800.' 

3392 Rev. Stat., 803. 

3363 Rev. Stat., 802. 

3381 Rev. Stat., 799. 

3389 Rev. Stat., 805. 

Animals, infected or exposed to infection, entry 
only at quarantine ports, 866. 
imp. prohibited, 864. 
penalty for violating law, 866. 
to be quarantined, 865. 

Appeal, when allowed to Supreme Court, 841 a. 
when allowed to Circuit Court, 841 h, 841 i. 
Board of G. A. to send certified statement to 
Circuit Court, 841 c. 

cases of, powers of Supi«eme Court, 841 k. 
rules and regulations for. Circuit Court, 841 n. 
to Supreme Court, security required, 841/ 

Appraisement, must not be less than total cost of 
production, 837 c. 


“value” or “actual market value” how con¬ 
strued, 845 < 7 . 

when final and conclusive, 839 d. 
when not final, 839 e. 

Appraiser’s decision final when owner neglects or 
refuses req. evidence, 843 6. 
false swearing before, perjury, 843c. 
general. {See General Appraisers.) 
must estimate value and quantity of goods, 
836 a, 836 6, 836 c. 

or collectors may require written evidence, 
842 6. 

Appropriation for refunding overpaid duties, 850 6. 

Articles deposited in place for samples, rules for, 
etc., 838/ 

produced or mfd. in U. S. reimp. of, 793a. 
from domestic spts. for exp. removed from ware¬ 
house only for exp., 781 h. 
used in mfs. from domestic spts. for exp., exempt 
from duty, 781 e. 

used in mfs. from dom. spts. for exp., regs. for 
warehousing, 781 d, 781/ 


Bacon, salted, for exp. inspection when requested, 
867. 

Baggage of persons arriving dn U. S. in transit to 
foreign country, 854. 

Bill of lading, the holder the consignee, when prop¬ 
erly endorsed, 8276. 

Board of General Appraisers, decisions filed, 844 a. 
open to inspection, 844 a. 
how constituted, 838 e. 
to make reappraisements, 839 e. 
to send all papers relating to appeal to court, 
841 c. 

Bond and sureties of mfr. of smoking opium, 808 6. 
given by mfr. as smelter and refiner of metals 
795 6. 

given by peddlers of tobacco, 799 c. 
in Sec. 10, certificate of officer in charge to 
cancel, 781 h. 

mdse, under, when Act goes into effect, 821 a. 
of cigar mfr., amendment, 806. 
on entry of mdse, by statement, 8306. 
preps, of domestic spirits for exp., mfr, must 
give, 7816. 

Books, periodicals, etc., one declaration for series, 
8305 -. 

Bribes, evidence and proof of, 852 d, 853 6. 

or other influence on customs officers, 852 a, 
852 6. 

to customs officers, penalties for, 852 c. 

( 181 ) 






182 


INDEX TO PART II. 


Cattle, dom., inspection for exportation, 871. 
when meat is to be exp., 872. 
certificate of, 871, 872. 

no clearance for vessel unless shipper has cer¬ 
tificate, 871, 872. 
three copies of certificate, 873. 
and hides, imp. of, prohibited, 791a. 
penalty for violation of act, 792. 
prohibition may be suspended by Sec. Treas., 
791 b. 

regs. for imp. or suspension of, 791 c. 
brot. to other than quarantine ports sent where, 
866 . 

diseased or infected to be slaughtered, 866. 
exposed to infection, value how ascertained, 
866 . 

imp. allowed only at quarantine stations, 866. 
forbidden when diseased or exposed to in¬ 
fection, 864. 

of, may be suspended by proclamation, 
867. 

inspection of imp. provided for, 868. 
for exportation, 871. 
when meat is to be exp., 872. 
penalty for imp. of diseased, 864. 
so exposed to infection as to be dangerous to 
others, 869. 

to be quarantined, 865. 

vessel carrying diseased, forfeited, 864. 

Avhen owner may be paid for slaughtered, 866. 
Certificates of inspection, disposal of, 858, 873. 
evidence of good condition, 858, 873. 
forging, altering, etc., how i)unished, 859. 
necessary for clearance of vessel carrying cattle 
or meats, 871, 872. 

Certificate of officer, on exp. of preps, of domestic 
spts., 781 b. 

req. on exp. of metals impt. for refining, 795 d. 
Charges, costs, etc., considered in ad val. duty, 
845 d. 

Cigarettes, imp. regs. for packing, stamps, etc., 803(7. 

regs. for packing, stamping, etc., 803/. 

Cigars, fraud In packing, branding, stamping, etc., 
803 d. 

inventory and monthly returns in record, 805 c. 

mfrs. sample boxes, 803 c. 

number in boxes limited, 8035, 803c. 

record'kept by collector of mfrs., etc., 805 5. 

retail dealers in, 803 c. 

to be packed in boxes, 803 5. 

Circuit Court, appeal, application to be filed with 
clerk, 8415. 

appeal, how to make application, 841 5. 
appeal, statement of errors to be made, 8415. 
classification and duty of mdse, to what record 
priority is given, 841 /, 

decision final unless exceptional cases, 841 g. 
may be appealed to when decision of Board of 
G. A. unsatisfactory, 841 a. 
provi-sions for further evidence in appeal, 841 c. 
to demand record, evidence, etc., of Board of 
G. A, relating to appeal, 841 c. 
what shall constitute a record for proceedings, 
841/ 

when it may allow appeal to Supreme Court, 
841 h. 

deemed always open, 841 m. 

rules and regulations for appeal, 841 n. 


Classification of mdse., disposition of written evi¬ 
dence, 842 c. 

officers of customs not responsible for, 851, 
who may be examined with regard to, 
842a. 

Clerical errors, correction of, 850(7. 

Consignment, statement by consignor if not manu¬ 
facturer, 834 5. 

statement by manufacturer when consignor, 
834 a. 

statements of, how disposed of, 834 (f. 
statements of, how made, 834 c. 
three copies of statement to be made, 834 c. 
Convict labor, no entry for mdse. mfd. by, 822. 
Copyrights, act to take effect July 1,1891, 887. 

act to apply to citizens of foreign countries per¬ 
mitting similar rights, 888. 
damages for printing or publishing manuscript, 
884. 

exclusion of aliens repealed, 885. 
extension of term of exclusive right, 875. 
fees, 877 , 878. 

fees for recording foreigner’s production, 878. 
imp. of foreign editions prohibited, 876. 
exceptions to prohibition, 876. 
regarding translations, 876. 
list of copyrighted articles furnished to Treas¬ 
ury, 879. 

penalty for false notice of entry, 881. 
persons and publications entitled to, 874. 
proclamations regarding, 888. 
publication of record, 875. 
title or description must be deposited before 
publication, 876. 

two copies of work or photo shall be sent to 
Librarian of Congress by day of publica¬ 
tion, 876. 

above copies to be made in U. S., 876. 
copy of subsequent editions, 880. 
violations of copyright books, forfeiture and 
penalty, 882. 

of copyright maps, prints, designs, etc., for¬ 
feiture and penalty, 883. 
proceeds, disposition of, 883. 
volumes separately copyrightable, 886. 
weekly catalogues for customs and postal offi¬ 
cials, 879. 

Cosmetics, perfumery, etc., prep, from domestic 
spts. for exp., mfr. must give bond, 7815. 

Costs, charges, etc., included in ad val. duty, 845 d. 
Counterfeiting, stamps, certificates, etc., how pun¬ 
ished, 859. 

Coverings, incident to packing, etc., ad val. duty, 
845 (i, 8456. 

unusual, how assessed, ad val. duty, 845/ 
Customs administration act, when to take effect, 
8.56. 

Customs laws, repeal of sections of “ act to amend,” 
etc., 8555. 

Customs officers not responsible for rulings as to 
classification, etc., 851. 
offering bribes to, 852 a. 

penalty for accepting bribes, unlawful fees, 
etc., 853 a. 

threats, or demands on, 852 5. 

Damaged mdse., disposition of abandoned, 849 d. 
Damage, no allowance made, 849 a. 




INDEX TO PART II. 


183 


Damages and costs, security req. on appeal to S. C., 
841i. 

Decision of Board of G. A. if unsatisfactory, who 
may apply to Circuit Court, 841 a. 

Decisions of Circuit Court final unless exceptional 
cases, 841 ff. 

of G. A., abstract published, 844 d. 
must be filed, 844 a. 
open to inspection, 844 a. 
reported to Sec., Treas. and to the Board of 
G. A., 844 6. 

report to Board to contain samples, 844 c. 

Declaration, in lieu of oath, for exportations, 8486. 

Declarations, false statement in, how punished, 
832 a. 

forms of, 831 d, 831 e, 831 /. 

officers to receive, designated by Sec. of Treas¬ 
ury, 831 a. 

officers to receive, must file signatui'e and seal, 
8316. 

Discriminating duty on impts. in vessels not of the 
U.S., 788a. 

not to apply to imp. in vessels, exempt by 
treaty, 788 6. 

Discrimination, unjust. President’s powers with 
regard to, 863. 

Diseased cattle, provisions for, 866. 

Disinfection of vessels, attendants, etc., 869. 
who to bear expense, 869. 

Distiller of sweet wines may use wine spts. for for¬ 
tifying, 813a, 813 6. 
what allowance made, 813c. 

Domestic spirits, materials and implements for 
preps, for exp., exempt, 781 e. 
preps, from, materials and implements for, 
781 d. 

preps, of, certain expenses to be borne by mfr., 

781 i. 

regs. for exp. of preps, without duty, 781. 

Domestic wines,^provisions for re-importation, 818. 

Drawback allowed on what articles, 796 a, 796 c. 
imp. materials identified, etc., when exp., 796 d. 
on imp. materials, to whom pd., 796d. 

Drugs, etc., for immoral pps. forfeited, 7826. 

in bulk, when prohibition not to apply, 782 d. 
injurious, importation unlawful, 860. 
instruments, etc., for immoral pps., packages 
containing to be seized, 782c, 784. 
medicines, etc., to cause abortion prohibited, 

782 a. 

Duties, customs officers not responsible for rulings, 
851. 

discriminating, not to apply to impts. in vessels 
exempt by treaty, 788 6. 
fees, charges, etc., collector’s decision final, 
840 a. 

when and how collector’s decision may be 
objected to, 840 6. 

fees, etc., action of Board of G. A. final if not 
carried to Circuit Court, 840 c, 840 d. 
fees, etc., invoice and all papers relating to, 
sent to Board of G. A. when objected to, 840c. 
fees, etc., on imp. when to be submitted to 
Board of G. A., 840c. 

fees, etc., record and liquidation of, 840 d. 
no allowance made for damage, 849 a. 
on mdse, abandoned to underwriters or salvors, 
865 6. 


overpaij^, provision for refunding, 850a, 8506. 
refunded, to be detailed in annual report of 
Sec. of Treas., 850 d. 

relief from, on damaged mdse., 849 6, 849c. 
suits for, burden of proof on claimant, 847 a. 
where based on weight, 821 c. 

Duty, ad valorem, coverings, costs, etc., included, 
845 d, 845 e. 
how assessed, 845. 

unusual coverings, how assessed, 845/. 
discriminating, on impts. in vessels not of the 
U. S., 788 a. 

evasion of, by fraud, punished by forfeiture, 
835 a. 

materials, etc., for preps, from domestic spts. 
for exp., exempt, 781 e. 

not to be assessed le.ss than entered value, 833 /. 
penalty for evasion of, by fraud, 8356, 835c. 
when appeal can be made to court, 841 a. 

Employee of U. S. aiding imp. of immoral articles, 
etc., 783. 

Entry, additions to, may be made Avhen, 833a. 

additions to, only made on goods purchased, 

833 6. 

correction of clerical errors, &50c. 
declaration to be filed, signed by owner, 831 a. 
if by statement bond to be given, 8306. 
invoices, if not rec’d at time of, 831 c. 
none to be made without invoice or affidavit, 
830 a. 

of books, periodicals, etc., one declaration for ' 
series, 830 g. 

of consigned goods, statement how signed, 834 a, 

834 6. 

of obscene or immoral articles not allowed, 
7826. 

owner must produce papers, wdien desired, 
830 d. 

statement must be verified, 830 c. 
statement to accompany affidavit, 830 6. 
when allowed without invoice, 830/ 
when owner debarred from producing papers, 
830 €. 

Errors, provision for correcting clerical, 850 c. 
Evidence and burden of proof in case of bribe, etc., 
852 d, 853 6. 

before Board of G. A., competent in court, 841 d. 
in appeal, provisions for further, in court, 841 e. 
may be required in writing, 8426. 
neglect or refusal of, penalty, 843 a. 
of exp. of refined metals imp. crude, 795 d. 
on neglect or refusal of by owner, appraiser’s 
decision final, 843 6. 
what papers may be required in, 842 6. 
written—disposition, 842 c. 

Expense of inspection and disinfection, who to 
bear, 869. 

under regs. for exporting refined metals, 795 e. 
Explosives, Avarehouse provisions for, 846 6. 
Exportation, declaration filed in lieu of oath, 
848 6. 

inspection of salted pork and bacon, 857. • 
of metals after refining, certificate, etc., 795 d. 
of wine spirits, law for distilled, to apply, 817 6. 
penalty for false statement, 848 c. 

Exported articles, imp. mat. made to appear, 796 6. 




184 


INDEX TO PART II. 


Fees, charges, etc., ou imp., collector^to decide, 
840 a. 

Avhen objection may be made, 8406. 
if objection made, will be submitted to 
Board of Gen. Appraisers, 840 c. 
and oaths not in this Act abolished, 848 a. 
provision for officer heretofore compensated by, 
848 d. 

Fine, for evading duty by fraud, 835 c. 

for selling tobacco contrary to act, 802 6. 
for offering bribes, etc., to Customs Officers, 
852 c. 

of Customs Officers for asking or receiving fees, 
bribes, etc., 853 a. 

Food or drink, adulterated, powers of the President, 
862. 

forfeited, disposal of, 861. 

imp. contrary to Act, forfeited, 861. 

Food, unlawful to import unwholesome, 860. 
Foreign coin, value, etc., 823. 

Forests of Maine, produce of, owmed by Am. citi¬ 
zens, 786, 787. 

Forfeited food or drink, disposal of, 861. 

Forfeit of smoking opium, for violating Act, 811. 
Forfeiture by fraud, to apply to what, 8356. 
for perjury, 843 d. 

if tobacco peddler refuses to show certificate, 

md. 

mdse, not relieved from, by false .statement, 
832 6. 

of food or drink imp. contrary to act, 861. 
of mdse, by fraud, etc., 835 a. 
of mdse, for undervaluation, 833 c, 835 a. 
of vessel carrying diseased cattle, 864. 
Forfeitures, apply to what portion, 833(7, 835 6. 

incurred previous to repeals, provided for, 855 c. 
Forging, altering, destroying stamps, certificates, 
etc., how punished, 859. 

Forms of declarations, 831 d, 831 c, 831/. 

Fortification of wines, 813. 

Fraud in packing, branding, stamping, etc., cigars, 
803 d. 

undervaluation, presumptive evidence of, 833/. 
when U. S. deprived of duties by, penalty, 835 6, 
835 c. 

General Appraisers, by whom appointed, 838 a. 
number and salary, 838a. 
five of one political party, 838 6. 
not to engage in other business, 838 c. 
cause for remoA’-al, 838 c. 
powers and duties, 838 d. 
where stationed, 838 c, 838 c. 
place for samples under control of, in New' 
York, 838/. 

three on duty as Board of, 838 c. 
decisions, abstract published, 844d. 
filed, 844 a. 

open to inspection, 844 a. 
report to Sec., Treas., and Board of G. A., 
844 6. 

samples with report, 844 c. 
to administer oaths, 842 a. 

Hides of neat cattle, imp. prohibited, 791 a. 

penalty for violating act concerning, 792. 
prohibition may be suspended when, 7916. 


Identification of inspected meats, 858. 

Immoral pps., articles impt. for, if U. S. employees 
aid, 783. 

packages containing, provisions as to, 782c. 
nature, imp. of anything of prohibited, 782 a. 
purposes, articles for, penalty for imp., 782 c, 
783. 

tendency, seizure of all articles, 784. 
Importation, adulterated food or drink, powders of 
the President, 862. 

of cattle and hides prohibited, 791 a. 
of cattle and hides, prohibition may be sus¬ 
pended when, 7916. 

of cattle, at quarantine stations only, 866. 
of cattle exposed to infection, 864. 
of cattle, inspection provided for, 868. 
of cattle, may be suspended by proclamation, 
867. 

of diseased cattle, 864. 

of injurious drugs or liquors forbidden, 860. 
of injurious food, drug, or drink, penalty, 860. 
of immoral books, figures, etc., forbidden, 782 a. 
of mdse. mfd. by convict labor prohibited, 822. 
of obscene books, pamphlets, etc., 782 a. 
of unwholesome food forbidden. 860. 
Importations, ad val. duty, how asse.ssed, 845. 
coverings, costs, etc., 845ci, 845c. 
unusual coverings, 845/. 
appraisement not to be less than total cost of 
production, 837 c. 

appraisers to aseertain value and quantity, 
836 a, 8.366, 830 c. 

customs officers not responsible for rulings as 
to duties, etc., 851. 
damage, no allowance for, 849 o. 
damaged, provisions for abandoning to U. S., 
849 6, .849 c. 

goods in bond, etc., at time act goes into effect, 
821 a. 

if abandoned, who the consignee, 827c. 
in bond prior to Oct. 1, 1890, how' withdrawn, 
8216. 

invoices of, how' to be made out, 828. 
none admitted without invoice or affidavit, 
830 a. 

statement of cost or real value to accompany 
affidavit, 830 6. 

the holder of bill of lading, the consignee, 
827 6. 

where duties are based on weight, 821 c. 
who to be considered the ow'iier, 827 a. 

Imported materials, drawback pd. to whom, 796d. 
for mfs., drawback on, 796a, 796c. 

to be identified, etc,, where draw'back 
claimed, 796 d. 

used in articles for exp. must appear, 796 6. 
Importer of injurious food, drug, or drink liable to 
prosecution, 860. 

Importer, or agent, may ask for reappraisement, 
when, 839 c. 

Imprisonment for evading duty by fraud, 835 c. 
Infected cattle, provisions for, 866. 

Infection, cattle so exposed as to be dangerous to 
others, 869. 

cattle e:^posed to, value how' determined, 866. 
Inspected meats, how identified, 858. 

Inspection, certificates of, disposal, 858. 

etc., of w'ine spirits, provided for, 816 d.- 






INDEX TO PART II. 


185 


of cattle provided for, 868. 
of imp. food or drink, 861. 
of meats, at place of exportation, when, 858. 
of salted meats, where made, 858. 
of salted meats, who may ask for, 857. 
owners of vessels to bear expense, 8G9. 
Inspectors, etc., for quarantine stations, 865. 
Internal rev. agt., may inspect certificate of ped¬ 
dler, 800 e. 

all wine spts. not used in wines must pay, 

816 d. 

officer to supervise use of wine spts., 816c, 

817 c. 

on opium mfd. in U. S., 807. 
on recovered wine spts. to include what, 820 c. 
on smoking and mfd. tobacco, 801. 
provisions to prevent violations of law for wine 
spts., 816 5, 816c, 816 d. 

record kept by collector of mfrs. of snuff and 
tobacco, 804 b. 

restrictions on tobacco growers, repealed, 798 a. 
special tax repealed, 797. 
taxation, repeal of sections of act, 855 5. 
tobacco grower to furnish statement, 798 5. 
Invoice, additions to, allowed when, 833 a. 

additions to, only for purchased goods, 833 5. 
and all papers connected with duties, fees, etc., 
sent to Board of G. A. on complaint of 
owner, 840 c. 

correctness of, testified to before consul, 829 a. 
must be made out in currency paid, 829/. 
no different, furnished any one, 829 c. 
no imp., admitted without affidavit or, 830 a. 
penalty if 10 per cent. bel. appraised value, 
833 c. 

penalty to apply to what articles, 833 d, 
pro forma, penalties same as duly certified, 
8335. 

to contain what, if purchased, 829 5, 829/. 
if otherwise obtained, 829 c, 829 d. 

Invoices, if not reed, at time of entry, 831 c. 

of imp., how made, if for im. tr. without ap¬ 
praisement, 828 c. 
of imp., how signed, 828 d. 
of imp., made in currency of country, 828a. 

Judgments by Supreme Court, how satisfied, 8411. 

Liabilities incurred previous to repeals provided 
for. 855 c. 

Limitation, acts of, not affected by repeals, 855/. 
Liquors, injurious, importation unlawful, 860. 

medicines, etc., prep, of domestic spts. for exp., 
mfr. must give bond, 7815. 

Lumber, from Maine, sawed in N. B. and unmanu¬ 
factured, provisions for, 786, 787. 

Machinery imp. for repairs, regs. for, 785. 
exptd. at same port, 785 5. 
time limited, 785 5. 

Manufactories of tobacco and snuff, numbered, 
804 d. 

Manufacturer of cigarettes, regs. for packing, etc., 
803/. 

opium for smoking, regs. for, 808 a. 
preps, from dom. spts. to bear expense of cer¬ 
tain services, 781 1 . 

preps, of domestic spts. for exp. must give 
bond, 781 5. 


opium, bond and sureties, 808 5. 

Manufacturers and dealers in tobacco, special tax 
repealed, 797 a. 

dealers, etc., in tobacco must register, 797 5. 
of cigars, record to be kept of, 805 5. 

Manufactures in bonded warehouse, reimpt. of, 
793 5. 

Materials and implements for mf. of preps, of do¬ 
mestic spts. in warehouse, 781 d. 
etc., for mf. of preps, of domestic spts. for exp., 
exempt from duty, 781 e. 
imp. must be made to appear in articles for ex¬ 
port, 7965. 

Measurement of alcoholic strength of wines, 815 d. 

Medicines, liquors, etc., articles for mf. from do¬ 
mestic spts. for exp., exempt from duty, 781 e. 
liquors, etc., mfd. of domestic spts., regs. for 
exp. without duty, 781. 

Merchandise, abandoned to U. S., dispo.sition of, 
849 d. 

abandonment of, to underwriters or salvors, 
&55 5. 

ad valorem duty assessed, how, 845. 

' coverings, costs, etc., 845 d, 845 e. 
unusual coverings, how assessed, 845/. 
appraisers to estimate value, etc., 836 a, 8365, 
836 c. 

classification, etc., officers of customs not re¬ 
sponsible for, 851. 

consigned, statement by whom, 834 a, 834 5. 
cost of production, how determined, 837 a. 

to include what, 837 5. 
declaration to be filed at entry, 831 o. 
dutiable value, disposition of written evidence, 
842 c. 

duties, fees, etc., when collector’s decision final, 
840 a. 

when and how owner may object, 8405. 
duty and classification, priority given to what 
evidence in court, 841 /. 

duty not to be assessed on less than entered 
value, 833 L 

entered by statement, bond to be given, 830 5. 
false statement in declaration, how punished, 
832 a. 

forfeited by fraud, etc., 835 a. 
forfeited for perjury, 843 d. 
forfeiture, not relieved from, by false statement, 
832 5. 

impts. of, who the owner, 827 a. 
impts. of, who the consignee, 827 5. 
impts. of, if abandoned,who the consignee, 827 c. 
the words “ value ” or “ actual market value,” 
how construed, 845 

in bond before Oct. 1, 1890,«how withdrawn, 
821 5. 

in warehouse ipay be withdrawn within three 
yrs., 825 5. 

mfd. by convict labor not entitled to entry, 822. 
may be withdrawn from warehouse, 846 a. 
not to be appraised at less than total cost of pro¬ 
duction, 837 c. 

on vessels imp. contrary to Act, forfeited, 789 5. 
penalty if invoiced 10per cent, below val., 833c. 
penalty on undervalued articles, 833d. 
recovered from sunken vessels, regs. for, 794. 
seizure of, on false entry, 833 c, 833/. 
under bond at time Act became effective, 821a. 





186 


INDEX TO PART II. 


Merchandise, value of, reported to collector by 
whom, 839 tt, 839 h. 
vessels which may imp., 789a. 
when forfeited on undervaluation, 833e, 835 a. 
when reappraised, who to fix costs, etc., 839/. 
when re-appraisement may be ordered, 839c, 
839 e. 

where duties are based on weight, 821 c. 
who may be examined with regard to value 
and els., 842a. 

Metals, after refining, regs. for, 795 d. 
bond given by mfr., 7956. 
crude, exp. after refinement, evidence of, 795d. 
crude, provisions for transferring to bonded 
warehouse, 795 c, 795 d. ' 
imp. for refinement, mf. bears expense of, regs. 
for, 795 e. 

works for smelting or refining, de.signated as 
bonded warehouse, 795 a. 

Neat cattle and hides of, imp. prohibited, 791 a. 
penalty for violating Act, 792. 
regs. for imp. or prohibition, 791 c. 
when prohibition suspended, 7916. 

Neat cattle, sheep, etc., appraisal of those slaugh¬ 
tered because exposed to infection, 86G. 
if infected or exposed to infection, 86G. 
imp. disinfection of vessels, etc., 8G8. 
inspection of imp., 8G8. 
payment for those slaughtered because ex¬ 
posed to infection, 8GG. 
quarantined on imp., 8G5. 
to enter only at quarantine stations when, 
86G. 

when and how imp. suspended, 867. 

Oaths and fees not in this Act, abolished, 848 a. 
declaration in lieu of, for exportations, 848 6. 
General Appraisers to administer, 842 a. 

Obscene books, etc., imp. prohibited, 782a. 
figures, etc., imp. prohibited, 782a. 
or immoral articles, drugs, etc., seized and for¬ 
feited, 7826. 

Ofl&cers to receive declarations, etc., designated by 
Sec. of Treasury, 831 a. 

to receive declarations must file signature and 
seal, 831 6. 

Oleomargarine, regs. for, 812. 

Opium for smoking, internal tax on mfr., 807. 
for smoking, regs. for mfr., 808 a. 
imp., smoking, stamped to show duty pd., 809. , 
mfd. in U. S. stamped to show tax on, 809. 

' mf. to give bond, 807. 

no one to mf. Who is not citizen of U. S., 807. 
penalty for violating Act, 811. 
smoking, bond and sureties, 8086. 

Owner debarred from producing papers, etc., 830 e. 
maj' be examined by collec'tor, 830 d. 
may be required to produce papers, etc., 830 d. 

Packages containing immoral articles, provisions as 
to, 782 c. 

Packing, duty on cartons, crates, sacks, etc., 845 d. 
Peddlers of tobacco, amended provisions for, 799 6, 
800. 

to give bond, 799 c. 
must obtain certificate, 8006. 
penalty for refusing to show certificate, 
800 c, 800 d, 800 e. 


Penalties, etc., apply also to entry on pro forma in¬ 
voice, 833 6. 

incurred previous to repeals, provided for, 855 e. 
Penalty for asking or accepting fees, bribes, etc., by 
Customs Officers, 853 a. 
for evasion of duty by fraud, 8356, 835 c. 
for failure of mfrs. and dealers in tobacco to 
register, 797 c. 

for false statement, exportation, 848 c. 
for false statement of tobacco grower, 798 c. 
for imp., admitting, etc., articles of immoral 
tendency, 782 c, 783. 

for imp. cattle diseased or exposed to infection, 
864. 

for importing injurious food, drug, or drink, 
860. 

for neglect or refu.sal of evidence, etc., 843 a. 
for selling cigars contrary to Act, 803 d. 
for selling tobacco contrary to Act, 802 c, 
for use of wine .spts. contrary to Act, 815 a, 819. 
for violating Opium Act, 811, 
for violation of Act regarding cattle and hides, 
792. 

if peddler of tobacco refuses to show certificate, 
800 c, 800 d, 800 e. 

if invoiced 10 per cent. bel. appraised value, 
833 c. 

to apply to undervalued articles, 833 d. 
Perfumery, cosmetics, etc., articles for mf. from do¬ 
mestic spts. for exp. exempt, 781 e. 
prep, from domestic spts., regs. for exp. 
without duty, 781, 

Perishable mdse., w'arehouse provisions for, 846 6. 
Perjury, mdse, forfeited, 843d. 

who deemed guilty of, 843 c. 

Personal effects of persons arriving in U.S, in tran¬ 
sit to foreign country, 854. 

Pork, salted, inspection of reque.st£d, 857. 
Preparations, all of domestic spts. mfd. for exp. 
without duty, regs. for, 781. 
for exp., mfr. to bear expense of what ser¬ 
vices, 781 i. 

for exp., removal from warehouse provided 
for, 781 c, 781 h. 

transferral of articles for mf. of, 781/, 781 g. 
certificate of officer on exp., 781 h. 
for exp., mfr. must give bond, 781 6. 
for exp., privileges in regard to mat. and 
implements, 781 d. 

Proclamation of President, imp. injurious food or 
drink, 862. 

to suspend imp. of cattle, 867. 
unjust discriminations, 863. 

I‘ro forma invoice, penalty same as duly certified, 
833 6. 

Prosecution in case of seizure, cause must be shown, 
847 6. 

Provisions to prevent violations of law for wine 
spirits, 816 6, 816 c, 816 d. 

Quarantine, provisions for, 865. 

Reappraisement, may be ordered, when, 839 c, 839 e. 
not to be less than total cost of production, 837 c. 
when made by Board of G. A., 839c, 
who to fix costs and charges, 839/. 
who to make, 839c. 

Record of mfrs. cigars to contain inventory and 
monthly returns. 805 c. 






INDEX TO PART II. 


187 


of tobacco to contain what, 8046, 804 c. 
Recovery of wine spts., provisions for, 820. 

tax to include what, 820c. 

Refined metals in warehouse, regs. for, 795 d. 

officer’s certificate evidence of exp , 795 d. 
Refunding of duties. Sec. of Treas. to report to Con¬ 
gress, 850 d. 

overpaid duties, provisions for, 850 a, 850 6. 
Register, mfrs., dealers, etc., of tobacdo, must, 797 6. 
Registry of mfrs. and dealers in tobacco, penalty, 
797 c. 

Reimportation of articles, duty on, 793 a. 
mfd. in bonded warehouse, 793 6. 
of domestic wines, 818. 

Regulations for exp. of preps, of domestic spts. 
without duty, 781. 

for, imp. or suspension of, cattle and hides, 791 c, 
for sale of mfd. tobacco, 802 6. 
for wholesale dealers in oleomargarine, 812. 
for special taxes, 824. 

Repairs, machinery imp. for, regulations, 785. 
exp. at same port, 7856. 
time limited, 785 6. 

Repeal of acts inconsistent, 855 6. 
of laws inconsistent, 826 a. 
not to affect pending suits, penalties, etc., 826 6, 
826 c, 826 (Z, 826 e. 

of Section 4971 excluding aliens from copyright 
priv., 885. 

of sections of “ act to amend customs laws," 
etc., 855 6. 

of “ act to reduce int. rev. taxation," 8556. 
of Revised Statutes of U. S., 855 a. 
of special tax on mfs. and dealers in tobacco, 
797 a. 

Repeals, acts of limitation, not affected by, 85.5/. 
not to affect certain rights and proceedings, 
855 c, 855 d. 

not to affect suits for causes arising previous to, 
855 g. 

penalties, forfeiture, etc., incurred previous to, 
855 e. 

Reports of asst, appraisers may be revised, 839 a. 
Restrictions on growers of tobacco, repealed, 798 a. 
Revised Statutes, what sections repealed, 855 a. 
Rules and regulations for appeals. Circuit Courts 
may make, 841 w. 

etc., for articles deposited in place for samples, 
838/. 

Salted meats, identification of inspected, 858. 
inspection at place of exp., when, 858. 
inspection of, 857. 

Salvors, abandonment to, 855 h. 

Sample boxes of cigars, 803 c. 

Samples, place for, under control of G. A,, 838/. 
place for, articles to be deposited, etc., 838/. 
to accompany report to Board of G. A., 844 c. 
Security required, on appeal to Sttpreme Court, 
841j. 

Seizure, burden of proof on claimant, 847 a. 
cause must be shown for suit, 847 6. 
in case of tobacco peddler refusing to show cer¬ 
tificate, 800 c. 

of articles of immoral tendency, 784. 
of goods and vessels to apply only to nations 
maintaining like regs., 790. 


of goods, etc., on vessels imp. contrary to act, 
789 c. 

of mdse, on false entry, 833c. 833/. 
of vessels imp. contrary to act, 789 c. 

Snuff, collectors’ record of mfrs. to contain what, 
804 6, 804 c. 
internal tax, 801. 
manufactories numbered, 804 rZ. 
record kept by collector, of mfrs. of, 8046. 
Special Taxes due on July 1st, 824 a. 
how reckoned, 824 6. 
returns to deputy, 824 d. 
stamps, regs. for, 824 c. 

Stamps and seals, affixed to packages of fortified 
wines, 816 c, 817 c. 
denoting tax on cigarettes, 803/. 
for tobacco and snuff, existing provisions ap¬ 
ply, 810. 

marks, etc., forging, altering, etc., how pun¬ 
ished, 856. 

marks, etc., for identifying inspected meats, 858. 
on imp. or domestic mfs. of opium, 809. 
special tax, regs. for, 824 c. 

Statement, certified, to be sent to Circuit Court by 
Board of G. A, in case of appeal, 841 c. 
false, in declarations, how punished, 832a. 

of tobacco grower, penalty, 798 c. 
of cost of consigned goods, who to sign, 834a, 
8346. 

of errors, in appeal, how to be made to court, 
8416. 

in appeal, on whom to serve copy, 841,6. 
on entry must be verified, 830 c. 
penalty for false, on exportation, 848 c. 
verified, of tobacco grower, 7986. 
consigned goods, how made, 834 c. 
consigned goods, three copies, 834c. 
of consignments, disposal of, 834 d. 

Suits arising from causes previous to repeals not 
affected, 855 

Supreme Court, appeal allowed under what circum¬ 
stances, 841 h, 841 L 
judgments of, how satisfied, 841Z. 
powers of, in cases of appeals, 841 k. 
security req. on appeals, 841,;. 
when appeal allowed to, 841 h. 

Surgeons, inspectors, etc., for quarantine stations, 
865. 

Tobacco, amended provisions for peddlers of, 799 6, 
800. 

and snuff, stamps for, under existing pro¬ 
visions, 810. 

bond given by peddlers of, 799 c. 
collector’s record of mfrs. to contain what, 804 c. 
grower, penalty for falsb statement, 798 c. 
grower, verified statement of, 798 6. 
manufactories to be numbered, 804 d. 
mfd. penalty for selling contrary to act, 802 c. 
tnfd, regs. for sale of, 802 6. 
mfs., dealers, etc., must register, 797 6. 
peddler, forfeiture when, 800 (Z. 
peddlers of, to obtain certificate, 800 6. 
penalty if peddler refuses to show certificate, 
800 C, 800 cZ, 800 e. 

record kept by collector, of mfrs. of, 804 6. 
repeal of special tax on mfs, and dealers, 797 a. 






188 


INDEX TO PART II. 


Tobacco, restrictions on growers repealed, 798 a. 
smoking and mfd. internal tax, 801. 

Undervaluation, presumptive evidence of fraud, 
833/. 

Underwriters, abandonment to, 855 h. 

Unjust discriminations of foreign countries, 863. 

Value of foreign coin, how estimated, 823. 

of mdse, who may be examined with regard to, 
842 a. 

or, actual market value, how construed, 845 gf. 

Vessel carrying diseased cattle, forfeited, 864. 

Vessels abandoned, regs. for recovered mdse., 794. 
disinfection of, 869. 

entitled by treaty, disc, duties not to apply, 
7885. 

imp. contrary to act, forfeited. 789 b. 
when entitled to imp. into U. S., 789 a. 

Voucher for articles mfd. of domestic spts., for 
exp., 781/. 

Warehouse, bonded, for mfs. of domestic spts. to be 
exp. without duty, 781. 
crude metals, transfer to, 795 c, 795 d. 
mdse. in. maybe withdrawn within three years, 
8255. 

provisions for perishable, and explosives, 846 h. 
provisions for transfer of crude ‘metals to, 
795 c, 795 d. 

provisions for transferring articles for mf. of 
preps from dom. spts., 781/, 781 g. 
regs. for withdrawal of wine spts., free, 816 a, 
817 a. 

wine spts. withdrawn free in ivhat quantity, 
816 a, a. 

works for smelting or refining metals desig¬ 
nated as, 795 a. 

Wine, sweet, description of, 8145, 814 e. 
how tested, 814 c. 


Wines, alcohol in excess of 10 per cent, held un¬ 
lawfully used when, 815 5. 
alcoholic strength, how measured, 815 d. 
domestic, reimported, provisions for, 818. 
exported by land carriage, where fortified, 817 e. 
exported by sea, fortified alongside vessel, 817 d. 
for exp., regs. for use of wine spts. in, 817 a. 
forfeited when, 813c. 

provision^ for use of wine spts. for preservation- 
of, 813 a. 

stamps and seals, on packages of fortified wines, 
816 c, 817 c. 

special permit to receiv,p as mat. for recovery 
of spts., 820 5. 

what allowance made distiller, 813 e. 
when all alcohol held unlawfully used, 815 c. 

Wine spirits, description of, 814a. 

exp. of, law for distilled spts. to apply, 817 5. 
inspeetion, etc., provided for, 816 d. 
must pay tax when not used in fortifying sweet 
wines, 816 d. 

not to exceed what, 813 5. 
penalty for use contrary to act, 815 a, 819. 
provisions for recovery from wines, 820. 
provisions to prevent violations of law, 8165, 
816 c, 816 d. 

recovered, tax to include what, 820 c. 
regs. for use in wine intended for exp., 817 a. 
regs. for withdrawing from warehouse free, 
816 a, 817 a. 

special permit for recovery from wines, 820 5. 
stamps and seals on packages of wine contain¬ 
ing, 816 c, 817 c. 

used for fortifying, free in what months, 813 d. 
use free of tax when, 813 a. 
use of, under supervision of officer of Internal 
Revenue, 816 c, 817 c. 

withdrawn from warehouse free in what quan¬ 
tity, 816 a. 



PART II. 


N. B. The numbers in parentheses at the end, or in the.body of paragraphs, are, unless other¬ 
wise specified, an index to corresponding paragraphs in the tariflT act of March 3, 1883, as 
arranged m the beginning of Part I. of this volume, and now repealed. They should not be cited 
as authority in appraisers’ reports under the present law. 


TAEIFF ACT OF OCTOBEE 1, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 567.) 

CHAPTER 1244 .—An Act to reduce the Revenue and equalize Duties on Imports, and for 

other Purposes. 


Be it enacted, etc., That on and after the sixth day of October, eighteen 
hundred and ninety, unless otherwise specially provided for in this act, there 
shall levied, collected, and paid upon all articles imported from foreign 
countries, and mentioned in the schedules herein contained, the rates of duty 
which are, by the schedules and paragraphs, respectively prescribed, namely: 

Schedule A.— Chemicals, Oils axd Paints. 

Acids : 

1 a Acetic or pyroligneous acid, not exceeding * the specific gravity of one 

and forty-seven one-thousandths,...one and one-half cents per'^pound ; 
h exceeding the specific gravity of one and forty-seven one thousandths, 

four cents per pound. (12) 

2 Boracic acid,.five cents per pound. (43) 

3 Chromic acid,.......six cents per pound. (47) 

4 Citric acid,.ten cents per pound. (13) 

5 Sulphuric acid or oil of vitriol, not otherwise specially provided for, 

one fourth of one cent per pound. (594) 

6 Tannic acid or tannin,.seventy-five cents per pound. (109) 

7 Tartaric acid,.ten cents per pound. (14) 

8 a Alcoholic perfumery, including 

cologne-water and other toilet waters, 

two dollars per gallon and fifty per centum ad valorem; (100) 
h alcoholic compounds not specially provided for in this act, 

two dollars per gallon and twenty-five per centum ad valorem. (103) 

9 Alumina, alum, alum cake, patent alum, sulphate of alumina, and 

aluminous cake, and alum in crystals or ground, 

six-tenths of one cent per pound. (32) 

Ammonia : 

10 a Carbonate of,.one and three-fourths cents per pound ; (36) 

b muriate of, or sal-ammoniac,..three-fourths of one cent per pound; (35) 
c sulphate of,.one-half of one cent per pound. (37) 

11 Blacking of all kinds,.twenty-five per centum ad valorem. (397) 

12 Blue vitriol, or sulphate of copper,.two cents per pound. (51) 

13 Bone-char, suitable for use in decolorizing sugars, 

twenty-five per centum ad valorem. (88) 


* lu tbe statutes at large just published, this word is given as ‘‘eceeding.’’ 

1 














2 


DIGEST OF STATUTES. 


14 a Borax, crude, or borate of soda, or borate of lime, 

three cents per pound ; (43) 
h refined borax,.five cents per pound. (42) 

15 Camphor, refined,.four cents per pound. (15) 

16 a Chalk, prepared, precipitated, French, and red........one cent per pound ; 

h all other chalk preparations not specially provided for in this act, 

twenty per centum ad valorem. (46) 

17 Chloroform,.twenty-five cents per pound. (104) 

Coal-tar preparations : 

18 All coal-tar colors or dyes, 

by whatever name known, 

and not specially provided for in this act, 

thirty-five per centum ad valorem. (82) 

19 All preparations of coal-tar, 

not colors or dyes, 

not specially provided for in this act, 

twenty per centum ad valorem. (83) 

20 Cobalt, oxide of,.thirty cents per pound. (50) 

21 a Collodion and 

all compounds of pyroxyline, by whatever name known, 

fifty cents per pound; 

h rolled or in sheets, but not made up into articles,... sixty_ cents per pound; 
c if in finished or partly-finished articles, 

sixty cents per pound and twenty-five per centum ad valorem. (105) 

22 Coloring for brandy, wine, beer, or other liquors, 

fifty per centum ad valorem. (117) 

23 Copperas or sulphate of iron,.three-tenths of one cent per pound. (52) 

24 Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous 

Loots, and 

excrescences, such as nut-galls, 
fruits, flowers, dried fibers, 
grains, gums, and gum resins, 
herbs, leaves, lichens, mosses, nuts, 
roots and stems, 
spices, vegetables, 

seeds (aromatic, not garden seeds), and 

seeds of morbid growth, 

weeds, 

woods used expressly for dyeing, and 
dried insects, 

any of the foregoing which 
are not edible, 

but which have been advanced in value or condition 

by refining or grinding, or by other process of manufacture, and not 

specially provided for in this act,.ten per centum ad valorem. (94) 

25 a Ethers sulphuric,.forty cents per pound ; (106) 

h spirits of nitrous ether,.twenty-five cents per pound; (110) 

c fruit ethers, oils, or essences, two dollars and fifty cents per pound ; (114) 
d ethers of all kinds not specially provided for in this act, 

one dollar per pound. (116) 

26 a Extracts and decoctions of logwood and other dye woods,' (84) 

extract of sumac, (84) and 

extracts of barks, such as are commonly used for dyeing or tanning, 
not specially provided for in this act, 

seven-eighths of one cent per pound ; (20, 84) 











TARIFF ACT OF 1890. 


3 


27 .one-half of one cent per pound. (20) 

glue, (1) and 

isinglass or fish-glue, (6) 

valued at not above seven cents per pound, 


, , one and one-half cents per pound : 

valued at above seven cents per pound and not above thirty cents per 

pound,.... ..twenty-five per centum ad valorem ; 

valued at above thirty cents per pound, 

OQ rn • 1 thirty per centum ad valorem. 

Zo u-ly^erine, crude, not purified, one and three-fourths cents per pound, (4) 

29 Ind^o .one-half cents per pound. (5) 

extracts, or pastes of,.three-fourths of one cent per pound ; 

OA T .ten cents per pound. (22) 

30 Ink and ink-powders, 

printers^ink, and all other ink not.specially provided for in this act, 
o-, -r j. , thirty per centum ad valorem. (456) 

oo T .thirty cents per pound. (23) 

oo .one dollar and fifty cents per pound. (108) 

66 Licorice, extracts of, in paste, rolls, or other forms, 

. five and one-half cents per pound. (24) 

34 Magnesia, ^ ^ 

a carbonate of, medicinal,.four cents per pound; (60) 

0 calcined,.eight cents per pound; (61) 

c sulphate of, or Epsom salts,...three-tenths of one cent per pound. (62) 

35 Morphia, or morphine, and all salts thereof,...fifty cents per ounce. (123) 


Oils : 

36 Alizarine assistant, or 

soluble oil, or 
oleate of soda, or 
Turkey red oil, 

a containing fifty per centum or more of castor oil, 

. . eighty cents per gallon; 

0 containing less than fifty per centum of castor oil, 

forty cents per gallon; 

c all other,.thirty per centum ad valorem. (17, 823) 

37 Castor oil,...eighty cents per gallon. (17) 

38 Cod-liver oil,.fifteen cents per gallon. (92, 93) 

39 Cotton-seed oil, 

ten cents per gallon of seven and one-half pounds weight. (27) 

40 Croton oil,.thirty cents per pound. (26) 

41 Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, 

thirty-two cents per gallon of seven and one-half pounds weight. (27) 

42 Fusel oil, or amylic alcohol,.ten per centum ad valorem. (112) 

43 Hemp-seed oil and rape-seed oil,.ten cents per gallon. (28) 

44 Olive oil, fit for salad purposes,.thirty-five cents per gallon. (92) 

45 Peppermint oil,.eighty cents per pound. (92) 

46 Seal, herring, whale, and other 

fish oil not specially provided for in this act) 

eight cents per gallon. (92) 

47 Opium, 

aqueous extract of, for medicinal uses, and 
tincture of, as laudanum, and 

all other liquid preparations of opium, not specially provided for in 
this act,.forty per centum ad valorem. (122) 




















4 


DIGEST OF STATUTES. 


48 Opium containing less than nine per centum of morphia, and 

opium prepared for smoking,.twelve dollars per pound ;* 

but opium prepared for smoking and other preparations of opium de- 
posited in bonded-warehouse shall not be removed therefrom without 
payment of duties, and such duties shall not be refunded.f (121) 


Paints, Colors, and Varnishes: 

49 Baryta, sulphate of, or barytes, including barytes earth, 

a unmanufactured,.one dollar and twelve cents per ton ; (40) 

h manufactured,.six dollars and seventy-two cents per ton. (41) 

50 Blues, such as Berlin, Prussian, Chinese, and 

all others, containing ferrocyanide of iron, 

a dry or ground in or mixed with oil,.six cents per pound; 

h in pulp or mixed with water 

six cents per pound on the material contained therein when dry. (87) 

51 Blanc-fixe, or satin white, or artificial sulphate of barytes, 

three-fourths of one cent per pound. (87) 

52 Black, made from bone, ivory, or vegetable, under whatever name known, 

including 

bone-black and lamp-black, 
dry or ground in oil or water, 

twenty-five per centum ad valorem. (88) 

53 Chrome yellow, chrome green, and 

all other chromium colors 

in which lead and bichromate of potash or soda are component parts, 
a dry or ground in or mixed with oil,..four and one-half cents per pound ; 
h in pulp or mixed with water, 

four and one-half cents per pound on the material 
contained therein when dry. (87) 

54 Ocher and ochery earths, 

sienna and sienna earths 
umber and umber earths 
not specially provided for in this act, 

a dry,..one-fourth of one cent per pound ; 

b ground in oil,.one and one-half cents per pound. (89) 

55 Ultramarine blue,.four and one-half cents per pound. (85) 

56 a Varnishes, including-so-called gold size or japan, 

thirty-five per centum ad valorem; 
b and on spirit varnishes for the alcohol contained therein, 

one dollar and thirty-two cents per gallon additional. (119) 

57 Vermilion red, and 

colors containing quicksilver, " 

dry or ground in oil or water,.twelve cents per pound. (87) 

58 Wash blue, containing ultramarine,.three cents per pound. (479) 

59 Whiting and Paris white, 

« dry,.one-half of one cent per pound ; 

b ground in oil, or 

putty,.one cent per pound. (45) 

60 Zinc, oxide of, and 

white paint containing zinc, but not containing lead; 


* Opium is not entitled to the privilege of repacking in bond. S. S. 672. 

t It is the intention of this provision to prevent the exportation of such articles, without pay¬ 
ment of duties, to foreign countries, whence they could be smuggled into the United States, and 
collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or 
on the Pacific coast, either from warehouse, or from the importing vessel, which may, under cer¬ 
tain circumstances, as specified in Article 85, of Part V. of the Regulations, be constituted the 
warehouse, but will require them to be duly landed and placed in warehouse whence they can 
only be removed on payment of duty. S. S. 776. 















TARIFF ACT OF 1890. 


5 


^ dry,...one and one-fourth cents per pound; (90) 

h ground in oil,.one and three-fourth cents per pound. (91) 

61 a All other paints and colors, 

whether dry or mixed, or ground in water or oil, including 

lakes, 

crayons, 

smalts, and 

frostings, 

not specially provided for in this act, and 
artists’ colors of all kinds, in tubes or otherwise, 

twenty-five per centum ad valorem ; (87) 
h all paints and colors, mixed or ground with water or solutions other 
than oil, and 
commercially known as 

artists’ water color paints,.thirty per centum ad valorem. (87) 


Lead I^oducts: 


62 Acetate of lead, 

a white,...five and one-half cents per pound ; (55) 

h brown,.three and one-half cents per pound. (53) 

63 Litharge,.three cents per pound. (57) 

64 Nitrate of lead,..•.three cents per pound. (59) 

65 Orange mineral,.three and one-half cents per pound. (58) 

66 Red lead,.three cents per pound. (58) 


67 White lead, and 

white paint containing lead, 

dry or in pulp, or ground or mixed with oil, 

three cents per pound. (56) 

68 Phosphorus,.twenty cents per pound. (7) 


Potash : 

69 Bichromate and chromate of,.three cents per pound. (48, 49) 

70 Caustic or hydrate of, refined in sticks or rolls, 

one cent per pound. (63, 74) 

71 Hydriodate, iodide, and iodate of,.fifty cents per pound. (65) 

72 Nitrate of, or saltpeter, refined,.one cent per pound. (69) 

73 Prussiate of, 

a red.ten cents per pound ; (66) 

h yellow,.five cents per pound. (67) 


Preparations : 

74 All medicinal preparations, including 

medicinal proprietary preparations, 

of which alcohol is a component part, or in the preparation of which 
alcohol is used, not specially provided for in this act, 

fifty cents per pound. (99, 118) 

75 a All medicinal preparations, including 

medicinal proprietary preparations, 

of which alcohol is not a component part, and not specially provided 

for in this act,.twenty-five per centum ad valorem; (93, 99) 

h calomel and other 

mercurial medicinal preparations, 

thirty-five per centum ad valorem. (93) 

76 Products or preparations known as 

alkalies, 

alkaloids, 


















6 


DIGEST OF STATUTES. 


76 distilled oils, 
essential oils, 
expressed oils, 
rendered oils, and 

all combinations of the foregoing, and 

all chemical compounds and salts, not specially provided for in this 
.;.......twenty-five per centum ad valorem. (92) 

77 Preparations used as applications to the hair, mouth, teeth, or skin, such as 

cosmetics, 

dentifrices, 

pastes, 

pomades, 

powders, and 

tonics, 

including all known as toilet preparations, 
not specially provided for in this act, 

no o . . J „ pe'" centum ad valorem. ( 99 ) 

/o foantonme, and all salts thereof containing eighty per centum or over of 
santonine,.two dollars and fifty cents per pound. (Ill) 

Soap : 

/9 a Castile-soap,.... ..one and one-fourth cents per pound • 

0 lancy, perfumed, and all descriptions of toilet-soap, 

n ^ fifteen cents per pound; 

c all other soaps, not specially provided for in this act, 

^ twenty per centum ad valorem. ( 8 , 9 ) 

80 Bicarbonate of soda or supercarbonate of soda or 

Qi XT .:*•.;...one cent per pound. (73) 

soda,..one cent per pound, ( 74 ) 

83 Sal sodT^or of,.three cents per pound. (48, 49, 822) 

od and soda-ash,..one-fourth of one cent per pound. (71 72) 

84 Silicate of soda, or r 

85 Sul?h7tUoS .c»e-half of one cent per pound. (76) 

Q£> a salt-cake or niter-cake,...one dollar and twenty-five cents per ton. ( 75 ) 
07 gPo^geSi... .twenty per centum ad valorem. ( 10 ) 

87 Strychnia, or strychnine, and all salts thereof,..forty cents per ounce. ( 30 ) 

6 sublimed, or fiowers of.,.'.ten dollars per ton (78 

S.«'«” “•»»-«"»-■ o>) 

91 .. c.nl.p,r pound. (18) 

99 .pound. ,31) 

Rochelle salts,.. pgj. (•29) 

Schedule B.—Earths, Earthenware, and Glassware. 

Brick and tile: 

93 Fire-brick, 

a not glazed, enameled, ornamented, or decorated in any manner, 

7 11 1 , oiiedollarandtwenty-fivecentsperton* 

6 glazed, enameled, ornamented, or decorated, ^ ’ 

forty-five per centum ad valorem. (130) 
















TARIFF ACT OF 1890. 


7 


94 Tiles and brick, other than fire-brick, 

a not glazed, ornamented, painted, enameled, vitrified, or decorated, 

twentv-five per centum ad valorem; 
0 ornamented, glazed, painted, enameled, vitrified, or decorated, 

and all encaustic,.forty-five per centum ad valorem. (129,130) 

Cement, lime, and plaster : 

95 Roman, Portland, and other h 3 ’^draulic cement, 
a in barrels, sacks, or other packages, 

eight cents per one hundred pounds, including weight of barrel or 
package; 

h in bulk,.seven cents per one hundred pounds; 

c other cement,.twenty per centum ad valorem. (44) 

96 Lime, 

six cents per one hundred pounds, including weight of barrel or 
package. (464) 

97 Plaster of Paris, or g^^psum, 


ground,.one dollar per ton; 

calcined,.one dollar and seventy-five cents per ton. (477) 


Clays or earths: 

98 Clays or earths, 

a unwrought or unmanufactured, not specially provided for in this act, 

one dollar and fifty cents per ton; (97) 
h wrought or manufactured, not specially provided for in this act, 

three dollars per ton; (98) 
c china clay, or kaolin,.,.three dollars per ton. (98) 

Earthenware and china: 

99 Common brown earthenware, 

common stoneware, and 
crucibles, 

not ornamented or decorated in any manner, 

twenty-five per centum ad valorem. (124) 

100 China, porcelain, parian, bisque, earthen, stone and crockery ware, 

including, 

placques, 

ornaments, 

toys, 

charms, 

vases, and statuettes, 

a painted, tinted, stained, enameled, printed, gilded, or otherwise deco¬ 
rated or ornamented in any manner, 

sixty per centum ad valorem ; (125) 
h if plain white, and not ornamented or decorated in any manner, 

fifty-five per centum ad valorem. (126) 

101 All other china, porcelain, parian, bisque, earthen, stone, and crockery 

ware, and • 

manufactures of the same, 

by whatsoever designation or name known in the trade, including 
lava tips for burners, 
not specially provided for in this act, 
a if ornamented or decorated in any manner, 

sixty per centum ad valorem; 

h if not ornamented or decorated, 

fifty-five per centum ad valorem. (125, 127) 
.three dollars each. (124) 


102 Gas-retorts,, 









8 


DIGEST OF STATUTES. 


Glass and glassware : 

103 Green and colored, molded or pressed, and flint, and lime glass bottles, 
a holding more than one pint, and 

demijohns, and carboys (covered or uncovered), and 
other molded or pressed green and colored and flint, or lime bottle 
glassware, 

not specially provided for in this act,.one cent per pound. 

Green and colored, molded or pressed, and flint, and lime glass 
bottles, and 
vials 

b holding not more than one pint and not less than one-quarter of a pint, 

one and one-half cents per pound ; 
c if holding less than one-fourth of a pint,..fifty cents per gross. (133, 134) 

104 All articles enumerated in the preceding j^aragraph, 

if filled, 

and not otherwise provided for in this act, and the 
a contents are subject to an ad valorem rate of duty, or 
to a rate of duty based upon the value, 

the value of such bottles, vials, or other v(6-els shall be added to the 
value of the contents for the ascertainment of the dutiable value of the 
latter; (133, 136) 

but if filled, and not otherwise provided for in this act, and the con¬ 
tents are 

b not subject to an ad valorem rate of duty, 

or to rate of duty based on the value, or are free of duty, 
such bottles, vials, or other vessels shall pay, in addition to the duty, 
if any, on their contents, the rates of duty prescribed in the preceding 
paragraph : 

c Provided^ That no article manufactured from glass described in the pre¬ 
ceding paragraph * shall pay a less rate of duty than 

forty per centum ad valorem. (133, 136) 

105 Flint and lime, pressed glassware, 

not cut, engraved, painted, etched, decorated, colored, printed, stained, 
silvered, or gilded,.sixty per centum ad valorem. (134) 

106 All articles of glass, 

t cut, engraved, painted, colored, printed, stained, decorated, silvered, 
or gilded, 

not including plate glass silvered, or looking-glass plates, 

sixty per centum ad valorem. (135) 

107 Chemical glassware for use in laboratory, and not otherwise specially 

provided for in this act,.forty-five per centum ad valorem. (143) 

108 Thin blown glass, blown with or without a mold, 

including glass chimneys and 

all other manufactures of glass, or of which glass shall be the com¬ 
ponent material of chief value, not specially provided for in this 
act,.sixty per centum ad valorem. (134, 143) 


* Paragraph 103 in it^ entirety, 

t “ Under the act of 1846, glass tumblers, the bottoms of which had been smoothed or polished 
or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut 
glass.” (Binns v. Lawrence, 12 How., 9.) 

“Plain glass goblets, the bottom 6f which is smooth by grinding, or, in other words punted 
were held to be glass cut,’ according to the decision in Binns v. Lawrence.” (Feb. 23 1861 Bos¬ 
ton.) Same decision as to photographic baths and dippers. (Feb. 23, 1861, N. Y.) ' ’ ’ 

Landscape plates described as glass upon which a picture of a landscape is painted, is embraced 
either under the classification of “paintings on glass,” or that of “glass, colored, stained or 
painted.” (Aug. 20, 1860, N. Y. See also Tr. Eeg., p. 578.) But see also paragraph 122, post The 
specific provision for paintings on glass ” is not embraced in the present statute. 








TARIFF ACT OF 1890. 


9 


109 Heavy blown glass, blown with or without a mold, 

not cut or decorated, 

finished or unfinished,.sixty per centum ad valorem. (134, 143) 

110 Porcelain or opal glassware,*.sixty per centum ad valorem. (143) 

111 All cut, engraved, painted, or otherwise ornamented or decorated glass 

bottles, decanters, or other vessels of glass shall, 
if filled, 

pay duty in addition to any duty chargeable on the contents, 
as if not filled, 

unless otherwise specially provided for in this act. (136) 

112 Unpolished cylinder, crown, and common window-glass, 
a not exceeding ten by fifteen inches square, 

one and three-eighths cents per pound; 
h above that, and not exceeding sixteen by twenty-four inches square, 

one and seven-eighths cents per pound ; 
c above that, and not exceeding twenty-four by thirty inches square, 

two and three-eighths cents per pound ; 
d above that, and not exceeding twenty-four by thirty-six inches square, 

two and seven-eighths cents per pound ; 

e all above that,.^.three and one-eighth cents per pound : 

/ Provided, That unpolished cylinder, crown and common window-glass, 
imported in boxes, 

shall contain fifty square feet, as nearly as sizes will permit, 

and the duty shall be computed thereon according to the actual weight 

of glass. (138) ^ 

113 Cylinder and crown-glass, polished, 

a not exceeding sixteen by twenty-four inches square. 

four cents per square foot; 

h above that, and not exceeding twenty-four by thirty inches square, 

six cents per square foot; 

c above that, and not exceeding twenty-four by sixty inches square, 

twenty cents per square foot; 
d above that,.forty cents per square foot. (137) 

114 Fluted, rolled, or rough-plate glass, 

not including crown, cylinder, or common window-glass, 
a not exceeding ten by fifteen inches square, 

three-fourths of one cent per square foot; 
h above that, and not exceeding sixteen by twenty-four inches square, 

one cent per square foot; 

c above that, and not exceeding twenty-four by thirty inches square, 

one and one-half cents per square foot; 

d all above that,.two cents per square foot; 

e and all fluted, rolled, or rough plate-glass, 

weighing over one hundred pounds per one hundred square feet, 
shall pay an additional duty on the excess at the same rates herein 
imposed: (139) 

/ Provided, That all of the above plate-glass when ground, smoothed or 
otherwise obscured shall be subject to the same rate of duty as cast 
polished plate-glass unsilvered. 

115 Cast polished plate-glass, 

finished or unfinished and 
unsilvered, 

a not exceeding sixteen by twenty-four inches square, 

five cents per square foot; 


* This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. 
(Tr. Eeg., p. 568.) 








10 


DIGEST OF STATUTES. 


115 6 above that, and not exceeding twenty-four by thirty inches square, 

eight cents per square foot; 

c above that, and not exceeding twenty-four by sixty inches square, 

twenty-five cents per square foot; 
d all above that,.fifty cents per square foot. (140) 

116 Cast polished plate-glass, silvered, and looking-glass plates,* 
a not exceeding sixteen by twenty-four inches square, 

six cents per square foot; 

b above that, and not exceeding twenty-four by thirty inches square, 

ten cents per square foot; 

c above that, and not exceeding twenty-four by sixty inches square, 

thirty-five cents per square foot; 
d all above that,.sixty cents per square foot. (141) 

117 But no looking-glass plates,* or plate-glass silvered, 

when framed, 

shall pay a less rate of duty than that imposed upon similar glass of 
like description 
not framed. 

but shall pay in addition thereto 
upon such frames, 

the rate of duty applicable thereto when imported separate. (142) 

118 Cast polished plate-glass, 

silvered or unsilvered, and 

cylinder, crown, or common window-glass, 

when ground, obscured, frosted, sanded, enameled, beveled, etched, em¬ 
bossed, engraved, stained, colored, or 
otherwise ornamented or decorated, 

shall be subject to a duty of..ten per centum ad valorem in addition 

to the rates otherwise chargeable thereon. 

119 Spectacles and eye-glasses, or 

spectacles and eye-glass frames,.sixty per centum ad valorem. (143,823) 

120 On lenses costing one dollar and fifty cents per gross pairs, or less, 

sixty per centum ad valorem. (143) 

121 Spectacle and eyeglass lenses with their 

edges ground or beveled to fit frames, 

. sixty per centum ad valorem. (143) 

122 a All stained or painted window-glass and 

stained or painted glass windows, and 
h hand, pocket, or table mirrors 

not exceeding in size one hundred and forty-four square inches, 
with or without frames or cases, 
of whatever material composed, 

c lenses of glass or pebble, wholly or partly manufactured, and not spec¬ 
ially provided for in this act, and 

d fusible enamel,..forty-five per centum ad valorem. (143) 

Marble and Stone, and manufactures of.— 

123 Marble of all kinds in block,f rough or squared, 

sixty-five cents per cubic foot. (467) 

124 Veined marble, sawed, dressed, or otherwise, including, 

marble slabs and 

_ marble paving-ti les,.one dollar and ten cents per cubic foot 

^ The term “looking-glass plates/’held to mean “any kind of silvered glass used as look¬ 
ing glasses, although not in fact plate-glass.” (July 2, 1863, N. Y.) 

t In measuring marble in blocks to ascertain dutiable quantity, an allowance may he made for 
the rough outsides, in accordance with the mercantile usage of the port, not to exceed however 
one inch on each end and three-quarters of an inch on each of the four sides. (S. S.’ 756 ) ’ 










TARIFF ACT OF 1890. 


11 


(but in measurement 

TVT computed at less than one inch in thickness.) (467) 

125 Manufactures of marble* not specially provided for in this act, 

fifty per centum ad valorem. (468) 

Stone. 

126 Burr-stones manufacturedf or bound up into mill-stones, 

fifteen per centum ad valorem. (406) 

127 Ireestone, granite, sandstone, limestone, and other 

building or monumental stone, 
except marble, 

unmanufactured or undressed, 

not specially provided for in this act,..eleven cents per cubic foot. (487) 

128 Freestone, granite, sandstone, limestone, and other 

building or monumental stone, 
except marble, 

not specially provided for in this act, 

hewn, dressed, or polished,.forty per centum ad valorem. (487) 

129 Grindstones, finished or unfinished, 

one dollar and seventy-five cents per ton. (438) 

Slate. 

130 Slates, 

slate chimney-pieces, 
mantles, 

slabs for tables, and all other 

manufactures of slate, not specially provided for in this act, 

thirty per centum ad valorem. (131) 

131 Roofing slates,.....twenty-five per centum ad valorem. (132) 

Schedule C.—Metals and manufactuees of. 

Iron and Steel. 

132 Chromate of iron, or chromic ore,...fifteen per centum ad valorem. (214) 

133 a Iron ore, including 

manganiferous iron ore, also the 

dross or residuum from burnt pyrites,.seventy-five cents per ton. 

b sulphur ore, as pyrites, or 

sulphuret of iron in its natural state, 

containing not more than three and one-half per centum copper, 

seventy-five cents per ton: 

c Provided^ That ore containing more than two per centum of copper, 
shall pay, in addition thereto, 

one-half of one cent per pound for the copper contained therein: 
d Provided, also, That sulphur ore as pyrites or sulphuret of iron in its 
natural state, 

containing in excess of twenty-five per centum of sulphur, 
shall be free of duty, 

except on the copper contained therein, as above provided: (144) 


* Certain marble griffins found to be parts of mantels, were held to be properly classified as 
“manufactures of marble,” under this clause. (March 1,1S70, Philadelphia.) 

t Burr-stones having a hole in the centre of each, and wrought sufficiently on one side to pre¬ 
pare them for the process of manufacture by grooving, etc., were held to be “ wrought,” but 
unmanufactured, requiring still to be grooved, if not to be subjected to other process of manu¬ 
facture, to fit them fully for use, and to be entitled to entry free of duty under the Act of 1857 as 
“burr-stones wrought or unwrought, but unmanufactured.” (December 11, 1858, N. O.) 

Burr-stones manufactured or bound up into millstones, in any manner, should pay duty under 
this paragraph. (February 13, 1869, N. Y.) 






12 


DIGEST OF STATUTES. 


133 e And provided further^ That in levying and collecting the duty on iron ore 

no deduction shall be made from the 
weight of the ore on account of • 

moisture which may be chemically or physically combined therewith. 

134 Iron in pigs, 

iron kentledge,* 
spiegeleisen, 
ferro-manganese, 
ferro-silicon, 

wrought and cast scrap iron,! and 

scrap steel,.three-tenths of one cent per pound ; 

but nothing shall be deemed scrap iron or scrap steel except waste or 
refuse iron or steel fit only to be remanufactured. (145) 

135 Bar-iron, rolled or hammered, comprising 
a flats not less than one inch wide, 

nor less than three-eighths of one inch thick, 

eight-tenths of one cent per pound; 
round iron not less than three-fourths of one inch in diameter, 
and square iron not less than three-fourths of one inch square, 

nine-tenths of one cent per pound ; 

flats less than one inch wide, or 
less than three-eighths of one inch thick ; 
e round iron less than three-fourths of one inch and 

not less than seven-sixteenths of one inch in diameter; and 
/ square iron less than three-fourths of one inch square, 

one cent per pound. (148) 

136 a Round iron, in coils or rods, 

less than seven-sixteenths of one inch in diameter, and 
h bars or shapes of rolled iron, not specially provided for in this act, 

one and one-tenth cents per pound: (150) 
c Provided^ That all iron in slabs, blooms, loops, or other forms ^ 

less finished than iron in bars, and 
more advanced than pig-iron, 
except castings, 
shall be rated as iron in bars, 

and be subject to a duty of.eight-tenths of one cent per pound; 

d and none of the iron above enumerated in this paragraph ’ 

shall pay a less rate of duty than 

thirty-five per centum ad valorem ; (148c) 


* Iron kentledge, purchased in pie United States and used exclusively as ballast, if landed in 
the United States, will, if of foreign production or manufacture, be liable to duty; and if of 
American production or manufacture, be entitled to free entry under 145. (Tr. Eeg., p. 554.) 

t Department’s letter of March 19, 1869, held that where “the officers of the'custoras are 4tis- 
fied that pieces of new iron, whether more or less than six inches in length, are fit to be made 
into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the 
part of the manufacturer be put to such use, .... then they should not classify them as scrap 
iron. It was not intended, however, to limit the application of this principle to pieces of new 
- iron fit only to be made into spikes or bolts, but it must be held to embrace all pieces of new iron 
when in the condition in which imported they are fit to be manufactured directly into wire or 
any other article, and such new iron should not be classified as scrap iron. ’ 

“ It sometimes happens that importations of so-called scrap-iron are mixed with pieces of bar- 
iron, six inches or more in length, and it is practically impossible to separate them, so as to deter¬ 
mine what amount should pay duty as scrap and what as bar iron. Where an importation of this 
character contains any considerable quantity of clippings or pieces of new bar'iron, which can¬ 
not, under Department’s decisions of February 25, and March 19, 1869, be properly classified as 
scrap iron, then the whole box or lot, or, if it be necessary, the whole importation, in which such 
pieces are found, should be classified as bar iron.” (Feb. 1, 1870, N. Y. Syn. Ser,, 568.) 

“ On application to import, free of duty, old railroad iron from Canada, to be rerolied in the 
United 8tates, and returned to Canada, it was decided by the Department that such free importa¬ 
tion could not be legally allowed; but that the iron under such circumstances would be chargeable 
with duty as ‘old iron in scrap,’ FTor could the iron in question be entered, rerolled and ex¬ 
ported in bond to be cancelled on proof of delivery in Canada.” (Tr. Reg., p. 577.) ’ 






TARIFF ACT OF 1890. 


13 


137 


136 e Provided further, That all iron bars, 
blooms, 
billets, or 

sizes or shapes of any kind, 
in the manufacture of which 
charcoal is used as fuel, 
shall be subjecTt to a duty of 

Beams^^^ .twenty-two dollars per ton.* (148d) 

girders, 
joists, 
angles, 
channels, 

car-truck channels, 

T T, columns and posts or 
parts or sections of columns and posts, 
deck and bulb beams, and 
building forms, 
together with all other 


138 


structural shapes of iron or steel, 
whether plain or punched, or fitted for use, 

^ . nine-tenths of one cent per pound. (178) 

Boiler or other plate iron or steel, 
except saw-plates hereinafter provided for, 
not thinner than number ten wire gauge, 
sheared or unsheared, and 
skelp iron or steel sheared or rolled in grooves, 
a valued at one cent per pound or less. 


five-tenths of one cent per pound; 
^ b valued above one cent and not above one and four-tenths cents per 

pound,.sixty-five-hundredths of one cent per pound; 

c valued above one and four-tenths cents and not above two cents per 

.eight-tenths of‘one cent per pound; 

d valued above two cents and not above three cents per pound, 

one and one-tenth cents per pound; 
e valued above three cents and not above four cents per pound, 

one and five-tenths cents per pound ; 
/ valued above four cents and not above seven cents per pound, 

two cents per pound; 

g valued above seven cents and not above ten cents per pound, 

two and eight-tenths cents per pound; 
h valued above ten cents and not above thirteen cents per pound, 

three and one-half cents per pound; 
i valued above thirteen cents per pound, 

forty-five per centum ad valorem: 

j Provided, That all plate iron or steel 
thinner than number ten wire gauge 
shall pay duty as iron or steel sheets. (151a) 

139 a Forgings of iron or steel, or 

forged iron and steel combined, 

of whatever shape, or in whatever stage of manufacture, not specially 
provided for in this act,.two and three-tenths cents per pound : 


* This embraces so-styled “sheet-iron/' fit for some of tlie uses to which plate-iron is applied, 
to-wit: among others, of tank and shutter plates, (Feb. 11, 1867, Boston.) 








14 


DIGEST OF STATUTES. 


139 h Provided^ That no forgings of iron or steel, or forgings of iron and steel 

combined, by whatever process made, shall pay a less rate of duty 
than.forty-five per centum ad valorem. (167) 

140 Hoop, or 

band, or 
scroll, or 

other iron or steel, 

valued at three cents per pound or less,* 

eight inches or less in width, and 

less than three-eighths of one inch thick and 

a not thinner than number ten wire gauge,.one cent per pound ; 

h thinner than number ten wire gauge and not thinner than number 

twenty wire gauge,.one and one-tenth cents per pound; 

c thinner than number twenty wire gauge, 

one and three-tenths cents per pound : 
d Provided, That hoop or band iron, or hoop or band steel, 
cut to length, 

or wholly or partially manufactured into hoops or ties for baling pur¬ 
poses, 

e barrel hoops of iron or steel, and 

/ hoop or band iron or hoop or band steel, flared, splayed or punched, 
with or without buckles or fastenings, 

shall pay.two-tenths of one cent per pound more duty 

than that imposed on the hoop or band iron or steel from which they 
are made. (154, 155) 

141 Railway-bars, made of iron or steel, and 

railway-bars made in part of steel, 

T-rails, and 

punched iron or steel flat rails, 

six-tenths of one cenl per pound. (146, 147) 

142 Sheets of iron or steel,t 

common or black, 

including all il’on or steel commercially known as * 

common or black taggers iron or steel, and 
skelp iron or steel, 

valued at three cents per pound or less: 
a Thinner than number ten and not thinner than number twenty wire 

gauge,.one cent per pound ; 

h thinner than number twenty wire gauge, and not thinner than number 

twenty-five wire gauge,.one and one-tenth cents per pound; 

c thinner than number twenty-five wire gauge, 

one and four-tenths cents per pound ; 

d corrugated or crimped,.one and four-tenths cents per pound : 

e Provided, That all common or black sheet-iron or sheet-steel. 


* 136 b seems to cover all this class of iron valued above three cents; unless the provision of 146 
»for “ stehl in all forms and shapes not specially provided for in this act,” should, in connection 
with the similitude clause (774), be held to be applicable, as well to iron, as it unquestionably is 
to hoop, band and scroll steel valued above three cents.— Editor. 

t Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of impor¬ 
tation, if charged in invoice or of merchantable value, are subject to duty. (March 31, 1863 
Boston.) ’ ’ 

Iron hands on sheet-iron, being of trifling value, and absolutely necessary to insure safe trans¬ 
portation of the sheets, are not deemed to be an item of expense to the importer, and not liable 
to duty, and should be considered tare. (Jan. 4, 1865, N. Y.) 

Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toughen it for 
the manufacture of spoons, etc., to be covered with tin, should be classified as “sheet-iron, com¬ 
mon or black,” and pay duty according to its gauge. (March 23, 1872. N. Y„ Syn. Ser., 1072.) 











TARIFF ACT OF 1890. 


15 


143 a 


not thinner than number ten wire gauge, 

shall pay... .duty as plate iron or plate steel. (151) 

All iron or steel sheets or plates, and 
all hoop, band or scroll iron or steel, 
excepting what are known commercially as 

tin plates, terne plates, and taggers tin, and hereinafter provided for 
when galvanized or coated with zinc or spelter, or other metals ’ 
or any alloy of those metals, 

shall pay..three-fourths of one cent per pound more duty 

than the rates imposed by the preceding paragraph 
upon the corresponding gauges, or forms, of common or black sheet or 
taggers iron or steel; (151) and 
b on and after July first, eighteen hundred and ninety-one, 
all iron or steel sheets, or plates, or taggers iron 
coated with tin or lead 

or with a mixture of which these metals or either of them is a com¬ 
ponent part, 

by the dipping or any other process, 

and commercially known as 

tin plates, terne plates, and taggers tin, 

shall pay.two and two-tenths cents per pound : (153) 

c Provided, That on and after July first, eighteen hundred and ninety-one 
manufactures of which 

tin, tin plates, terne plates, taggers tin, or either of them, 
are component materials of chief value, and 

all articles, vessels or wares manufactured, stamped or drawn from 
sheet-iron or sheet-steel, 

such material being the component of chief value, and 
coated wholly or in part with tin or lead 

or a mixture of which these metals or either of them is a component 
part, 

shall pay a duty of..fifty-five per centum ad valorem ; 

d Provided further, That on and after October first, eighteen hundred and 
ninety-seven, 
tin plates and terne plates 

lighter in weight than sixty-three pounds per hundred square feet 
shall be admitted free of duty, 

unless it shall be made to appear to the satisfaction of the President 
(who shall thereupon by proclamation make known the fact) 
that the aggregate quantity of such plates 

lighter than sixty-three pounds per hundred square feet produced in 
the United States 

during either of the six years next preceding June thirtieth, eighteen 
hundred and ninety-seven, 

has equaled one-third the amount of such plates imported and entered 
for consumption 

during any fiscal year after the passage of this act, 
and prior to said October first, eighteen hundred and ninety-seven: 
e Provided, That the amount of such plates manufactured into articles 
exported, and 

upon which a drawback shall be paid, 

shall not be included in ascertaining the amount of such importa¬ 
tions : 

f And provided further, That the amount or weight of sheet-iron or sheet- 
steel manufactured in the United States and 
applied or wrought in the manufacture of articles or wares 






16 


DIGEST OF STATUTES. 


143/ tinned or terne-plated in the United States, 

with weight allowance as sold to manufacturers or others, 
shall be considered as tin and terne plates produced in the United States 
within the meaning of this act. 

144 a Sheet-iron or sheet-steel, 

polished, planished, or glanced, 

by whatever name designated,.two and one-half cents per pound: 

h Provided^ That plate or sheet or taggers iron or steel, 
by whatever name designated, 

other than the polished, planished, or glanced herein provided for, 
which has been pickled or cleaned by acid, or by any other material 
or process, 

or which is cold-rolled, smoothed only, not polished, 

shall pay.one-quarter of one cent-per pound more duty 

than the corresponding gauges of common or black sheet or taggers 
iron or steel. (152) 

145 Sheets or plates of iron or steel, 

or taggers iron or steel, 

coated with tin or lead, or with a mixture of which these metals, or 
either of them, is a component part, 
by the dipping or any other process, 
and commercial!)’' known 

as tin plates, terne plates, and taggers tin,.one cent per pound 

until July first, eighteen hundred and ninety-one. (153) 

146 Steel ingots, 

cogged ingots, 
blooms, and 
slabs, 

by whatever process made; 
die blocks or blanks; 

billets and bars and tapered or beveled bars; 
steamer, crank, and other shafts; 
shafting; 

wrist or crank pins ; 

connecting-rods and piston-rods; 

pressed, sheared, or stamped shapes; 

saw-plates, wholly or partially manufactured ; 

hammer molds or 

swaged steel; 

gun-barrel molds not in bars; 

alloys used as substitutes for steel tools; 

all descriptions and shapes of dry sand, loam, or iron-molded steel 
castings; 

sheets * and plates not specially provided for in this act; and 
steel in all forms and shapes not specially provided for in this act; 
all of the above 

a valued at one cent per pound or less, 

four-tenths of one cent per pound; 
h valued above one cent and not above one and four-tenths cents per 
pound,.five-tenths of one cent per pound ; 


* “ Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should not he 
classified as cross-cut saws partially manufactured, at ten cents per lineal foot, since the same 
material may be used for hay-knives, mowing-machine knives, and other purposes. It should be 
classified as ‘ steel in sheets,’ and pay duty according to its value per pound.” (August, 1868, N. 
0., and April 21, 1871, N. Y.) 








TARIFF ACT OF 1890. 


17 


146 c valued above one and four-tenths cents and not above one and eight- 

tenths cent per pound.eight-tenths of one cent per pound: 

d valued above one and eight-tenths cents and not above two and two- 

tenths cents per pound,.nine-tenths of one cent per pound; 

e valued above two and two-tenths cents, and not above three cents per 

.. tenths cents per pound; 

J valued above three cents and not above four cents per pound, 

one and six-tenths cents per pound; 
c/ valued above four cents and not above seven cents per pound, 

111 fwo cents per pound; 

h valued above seven cents and not above ten cents per pound, 

two and eight-tenths cents per pound; 
i valued above ten cents and not above thirteen cents per pound, 

three and one-half cents per pound; 
j valued above thirteen cents and not above sixteen cents per pound, 

four and two-tenths cents per pound ; 
k valued above sixteen cents per pound,.seven cents per pound. (177) 


Wire : 

147 a ire rods; Rivet, screw, fence, and other iron or steel wire rods, and 

nail rods, 

whether round, oval, flat, square, or in any other shape, 

in coils or otherwise, 

not smaller than number six wire gauge, 

valued at three and half cents or less per pound, 

• six-tenths of one cent per pound; 

0 and iron or steel, flat, 

with longitudinal ribs for the manufacture of fencing, 
valued at three cents or less per pound, 

six-tenths of one cent per pound : 
c Provided^ That all iron or steel rods, whether rolled or drawn through 
dies, 

smaller than number six wire gauge, 

shall be classed and dutiable as wire. (180) 

148 Wire: ^ 

Wire made of iron or steel, 
a not smaller than number ten wire gauge, 

one and one-fourth cents per pound; 
h smaller than number ten, and not smaller than number sixteen wire 


gauge,.one and three-fourths cents per pound; 

c smaller than number sixteen and not smaller than number twenty-six 

wire gauge,.two and one-fourth cents per pound; 

d smaller than number twenty-six wire gauge, 

three cents per pound : (182 a) 
e Provided^ That iron or steel wire covered with cotton, silk, or other mate¬ 
rial, and 

wires or strip steel, commonly known as 
crinoline wire, 
corset-wire, and 
hat-wire, 

shall pay a duty of,.five cents per pound: (1826) 

/ And provided further^ That fiat steel wire, or 
sheet steel in strips, 
whether drawn through dies or rolls, 
untempered or tempered, ’ 

of whatsoever width. 


2 









18 


DIGEST OF STATUTES. 


148/ twenty-five one thousandths of an inch thick or thinner 
(ready for use or otherwise), 

vshall pay a duty of..fifty per centum ad valorem: 

g And provided f urther, That no article made from iron or steel wire, 
or of which iron or steel wire is a component part of chief value, 
shall pay a less rate of duty 

than the iron or steel wire from which it is made either wholly or in 
part: (182c) 

h And provided further, That iron or steel wire cloths, 

and iron or steel wire nettings made in meshes of any form, 

shall pay.a duty equal in amount 

to that imposed on iron or steel wire used in the manufacture of iron 
or steel wire cloth, or iron or steel wire nettings, 

and.two cents per pound in addition thereto. (182 d) 

i There shall be paid on iron or steel wire 
coated with zinc or tin, or any other metal 

(except fence-wire and iron or steel, flat, with longitudinal ribs, for the 
nianufacture of fencing),.one-half of one cent per pound in addi¬ 

tion to the rate imposed on the wire of which it is made; (182c) 

j on iron wire rope and wire strand,.one cent per ])ound in addi~ 

tion to the rate imposed on the wire of which it is made; (182/) 
k on steel wire rope and wire strand,.two cents per pound in addi¬ 

tion to the rate imposed on the wire of which they or either of them 
are made: (182^) 

I Provided further, That all iron or steel wire 

valued at more than four cents per pound shall pay a dut}^ of 

not less than fort^^'-five per centum ad valorem, 
m except that card-wire for the manufacture erf card clothing shall pay a 
duty of..thirty-five per centum ad valorem. 

General Provisions. 

149 No allowance or reduction of duties 

for partial loss or damage in consequence of 
rust or of discoloration 

shall be made upon any description of iron or steel, 

or upon any article wholly or partly manufactured of iron or steel, 

or upon any manufacture of iron and steel. (184) 

150 All metal produced from iron or its ores, 

which is cast and malleable, 
of whatever description or form, 

without regard to the percentage of carbon contained therein, 
whether produced by cementation, 

or converted, cast, or made from iron or its ores, by the crucible, Bes¬ 
semer, Clapp-Grifilths, pneumatic, Thomas-Gilchrist, basic, Siemens- 
Martin, or open-hearth process, 
or by the equivalent of either, 

or by a combination of two or more of the processes, or their equiva¬ 
lents, 

or by any fusion or other process 

which produces from iron or its ores a metal either granular or fibrous 
in structure, 

which is cast and malleable, 

excepting what is known as malleable-iron castings, 
shall be classed and*denominated as steel. (183 h) 

151 No article not specially provided for in this act. 









TARIFF ACT OF 1890. 


19 


wholly or partly manufactured from 
tin plate, terne plate, 
or the sheet, plate, 

hoop, band, or scroll iron or steel herein provided for, 
or of which such tin plate, tern plate, sheet, plate, hoop, band, or scroll 
iron or steel 

shall be the material of chief value, 

shall pay a lower rate of duty than that imposed on the tin plate, terne. 
plate, or sheet, plate, hoop, band, or scroll iron or steel from which it 
is made, 

or of which it shall be the component thereof of chief value. (216) 

152 a On all iron or steel bars or rods 

of whatever shape or section, which are 
cold rolled, cold hammered, 
or polished in any way 

in addition to the ordinary process of hot rolling or hammering, 
there shall be paid 

one-fourth of one cent per pound in addition to 
the rates provided in this act; 
h and on all strips, plates, or sheets of iron or steel 
of whatever shape, 

other than the polished, planished, or glanced sheet-iron or sheet-steel 
hereinbefore provided for, which are 
cold rolled, cold hammered, 

blued, brightened, tempered, or polished by any process 
to such perfected surface finish, or polish 

better than the grade of cold rolled, smooth only, hereinbefore pro¬ 
vided for, there shall be paid 

one and one-fourth cents per pound in addition to 
the rates provided in this act 

upon plates, strips, or sheets of iron or steel of common or black finish ; 
c and on steel circular saw plates there shall be paid 

one cent per pound in addition to 
the rate provided in this act for steel saw plates. 

Manufactures of Iron and Steel. 

153 Anchors,* or parts thereof, of iron or steel, 

mill-irons and mill-cranks of wrought-iron, 
and wrought-iron for ships, 

and forgings of iron or steel or of combined iron and steel, 

for vessels, 

steam-engines, 

and locomotives, 

or parts thereof, 

weighing each twenty-five pounds or more, 

one and eight-tenths cents per pound. (163) 

154 a Axles, or parts thereof, axle-bars, axle-blanks, or forgings for axles, 

whether of iron or steel, 

without reference to the stage or state of manufacture, 

two cents per pound: 


An anchor and chain cable purchased in a foreign port to supply the place of one which has 
become unseaworthy in the course of the voyage, and which is bona fide a part of the equipment 
of an American vessel, is not subject to duty on being brought into a port of the United States. 
It is, however, not sufficient that they be merely used as a part of the equipment of the vessel; 
they must be bona fide such, under a necessity not occasioned by any fault of her master or owners 
in not properly equipping her originally.’’ (Weld vs. Maxwell, 4 Bl. C. C., p. 136.) 



20 


DIGEST OF STATUTES. 


164 h Provided^ That when iron or steel axles are imported 

fitted in wheels, or parts of wheels, of iron or steel, • 
they shall be dutiable at the same rate as the wheels in which they are 
fitted. (166) 

155 Anvils of iron or steel, or of iron and steel combined, 

by whatever process made, 

or in whatever stage of manufacture, 

two and one-half cents per pound. (163) 

156 Blacksmiths’ hammers and sledges, 

track tools, 
wedges, and 
crowbars, 

whether of iron or steel,.two and one-fourth cents per pound. (165) 

157 Boiler or other tubes, pipes, flues, or stays of wrought-iron or steel, 

two and one-half cents per pound. (169) 
168 Bolts, with or without threads or nuts, or 
bolt-blanks, and 
finished hinges or hinge-blanks, 

whether of iron or steel,...two and one-fourth cents per pound. (164) 

159 a Card-clothing, manufactured from tempered steel wire, 

fifty cents per square foot; 
h all other,.twenty-five cents per square foot. (411) 

160 Cast-iron pipe of every description, 

nine-tenths of one cent per pound. (156) 

161 Cast-iron vessels, 

plates, stove-plates, 

andirons, sad-irons, tailors’ irons, hatters’ irons, and 
castings of iron, not specially provided for in this act, 

one and two-tenths cents per pound. (157) 

162 Castings of malleable iron, 

not specially provided for in this act, 

one and three-fourths cents per pound. (161) 

163 Cast hollow-ware,* coated, glazed, or tinned, 

three cents per pound. (201) 

164 Chain or chains f of all kinds, made of iron or steel, 
a not less than three-fourths of one inch in diameter, 

one and six-tenths cents per pound ; 
h less than three-fourths of one inch and not less than three-eighths of one 

inch in diameter,.one and eight-tenths cents per pound : 

c less than three-eighths of one inch in diameter, 

two and one-half cents per pound; 
d but no chain or chains of any description shall pay a lower rate of duty 
than.forty-five per centum ad valorem. (171) 

Cutlery: 

165 Pen-knives or pocket-knives of all kinds, or parts thereof, and 

erasers, or parts thereof, 
wholly or partly manufactured, 

a valued at not more than fifty cents per dozen,....twelve cents per dozen ; 
h valued at more than fifty cents per dozen and not exceeding one dollar 
and fifty cents per dozen,.fifty cents per dozen; 


not embrace any other “ hollow-warethan castings of iron. (July 12, 

t Foreign chains imported to be left in tbe United States as mooring chains, for a line of foreign 
steam packets, become liable, on being landed, to duty. (Tr. Eeg., p. 560.) 










TARIFF ACT OF 1890. 


21 


165 c valued at more than one dollar and fifty cents per dozen and not 

exceeding three dollars per dozen,.one dollar per dozen; 

d valued at more than three dollars per dozen,.two dollars per dozen; 

e and in addition thereto, 

on all the above,.fifty per centum ad valorem. 

Razors and razor-blades, finished or unfinished, 

/ valued at less than four dollars per dozen,.one dollar per dozen ; 

g valued at four dollars or more per dozen, 

one dollar and seventy-five cents per dozen; 

^ and in addition thereto 

on all the above razors and razor-blades, • 

thirty per centum ad valorem. (207a) 

166 Swords, sword-blades, and 

side-arms,.thirty-five per centum ad valorem. (207^) 

167 Table-knives, forks, steels, 

and all butchers’, hunting, kitchen, bread, butter, vegetable, fruit, 
cheese, plumbers’, painters’, palette, and artists’ knives 
of all sizes, finished or unfinished, 
a valued at not more than one dollar per dozen pieces, 

ten cents per dozen; 

h valued at more than one dollar and not mofe than two dollars, 

thirty-five cents per dozen ; 

c valued at more than two dollars and not more than three dollars, 

forty cents per dozen; 

d valued at more than three dollars and not more than eight dollars, 

one dollar per dozen ; 

e valued at more than eight dollars,.two dollars per dozen; 

/ and in addition 

upon all the above-named articles,.thirty per centum ad valorem. 

All carving and cooks’ knives and forks 
of all sizes, finished or unfinished, 
g valued at not more than four dollars per dozen pieces, 

one dollar per dozen; 

h valued at more than four dollars and not more than eight dollars, 

two dollars per dozen pieces; 

i valued at more than eight dollars and not more than twelve dollars, 

three dollars per dozen pieces ; 

j valued at more than twelve dollars,.five dollars per dozen pieces; 

k and in addition 

upon all the above-named articles, 

thirty per centum ad valorem. (197) 

168 Files, file-blanks, rasps, and floats, of all cuts and kinds, 

a four inches in length and under,.thirty-five cents per dozen; 

h over four inches in length and under nine inches, 

seventy-five cents per dozen ; 
c nine inches in length and under fourteen inches, 

one dollar and thirty cents per dozen; 
d fourteen inches in length and over,.two dollars per dozen. (176) 

Fire-Arms : 

169 Muskets and sporting rifies,....twenty-five per centum ad valorem. (202) 

170 All double-barrelled, sporting, breech loading shot-guns 

a valued at not more than six dollars each,..one dollar and fifty cents each ; 
h valued at more than six dollars and not more than twelve dollars each, 

four dollars each ; 

c valued at more than twelve dollars each,.six dollars each; 












22 


DIGEST OF STATUTES. 


170 and in addition thereto, 

on all the above,.thirty-five per centum ad valorem. 

6 Single-barrel breech-loading shot-guns, 

one dollar each and thirty-five per centum ad valorem. 
Revolving pistols 

/ valued at not more than one dollar and fifty cents each, 

forty cents each; 

g valued at more than one dollar and fifty cents,.one dollar each; 

h and in addition thereto 

on all the above pistols,.thirty-five per centum ad valorem. (203) 

171 Iron or steel sheets, plates, wares, or articles, 

enameled or glazed with vitreous glasses, 

forty-five per centum ad valorem. (216) 

172 Iron or steel sheets, plates, wares, or articles, 

enameled or glazed as above 
with more than one color, 

or ornamented,.fifty per centum ad valorem. (216) 


Nails, spikes, tacks, and needles : 

173 Cut nails and 

cut spikes of iron or steel,.one cent per pound. (158) 

174 Horseshoe nails, 

hob nails, and 

all other wrought iron or steel nails not specially provided for in 

this act,.four cents per pound. (168) 

1/5 Wire nails made of 

wrought iron or steel, 

a two inches long and longer, not lighter than number twelve wire gauge, 
. two cents per pound; 

b trom one inch to two inches in length, and lighter than number twelve 
and not lighter than number sixteen wire gauge, 

two and one-half cents per pound ; 
c shorter than one inch and lighter than number sixteen wire gauge, 

four cents per pound. (168) 

17b bpikes, nuts, and washers, and 
horse, mule, or ox shoes, of 

^ wrought iron or steel,.one and eight-tenths cents per pound. (162) 

177 Cut tacks, brads, or sprigs, 

a not exceeding sixteen ounces to the thousand, 

two and one-fourth cents per thousand ; 
b exceeding sixteen ounces to the thousand, 

irro ^ ... two and three-fourths cents per pound. (159) 

178 ^Needles for knitting or sewing machines, 

crochet-needles and tape-needles and bodkins of metal, 

1-70 AT 1 .... . - thirty-five per centum ad valorem ( 206 , 216 ) 

179 Needles, knitting, and all others not specially provided for in this act. 

Plates • twenty-five per centum ad valorem. (206) 

180 Steel plates engraved, 

stereotype plates, 

electro-type plates, and 

plates of other materials, 

engraved or lithographed, for printing, 

__ twenty-five per centum ad valorem. (199) 

of polisbiugrcanoot be reiu.ported frel 














TARIFF ACT OF 1890. 


23 


181 Railway fish-plates or splice-bars, made of iron or steel, 

one cent per pound. (160) 

182 Rivets of iron or steel,.two and one-half cents per pound. (164) 

Saws : 

183 a Cross cut saws,.eight cents per linear foot; (172) 

mill, pit, and drag-saws, 

h not over nine inches wide,.ten cents per. linear foot; (173) 

c oyer nine inches wide,.fifteen cents per linear foot; 

d circular saws.thirty per centum ad valorem; 

e hand, back, and all other saws, 

not specially provided for in this act, 

forty per centum ad valorem. (174) 

184 Screws, commonly called wood-screws, 

a more than two inches in length,.five cents per pound; 

h over one inch and not more than two inches in length, 

seven cents per pound; 

c over one-half ilich and not more than one inch in length, 

ten cents per pound ; 

^ d one-half inch and less in length,.four-teen cents per pound. (181) 

185 a Wheels, or parts thereof, made of iron or steel, and 

steel-tired wheels for railway purposes, 
whether wholly or partly finished, and 

iron or steel locomotive, car, or other railway tires or parts thereof, 

wholly or partly manufactured,.two and one-half cents per pound ; 

b and ingots, cogged ingots, blooms, or blanks for the same, 
without regard to the degree of manufacture, 

one and three-fourths cents per pound : 
c Provided, That when wheels or parts thereof, of iron or steel, are imported, 
with iron or steel axles fitted in them, 
the wheels and axles together 

shall be dutiable.:.at the same rate 

as is provided for the wheels when imported separately. (179) 

Miscellaneous Metals and Manufactures of. 

186 Aluminium or aluminum, in crude form, 

alloys of any kind in which aluminum is the component material of 
chief value,.fifteen cents per pound. (639) 

187 Antimony, as regulus or metal..three-fourths of one cent per pound. (195) 

188 Argentine, albata, or German silver, unmanufactured, 

twenty-five per centum ad valorem. (185) 

189 Brass, in bars or pigs, 

old brass, 

clippings from brass or Dutch-metal, and 

old sheathing,* or yellow metal, fit only for remanufacture, 

one and one-half cents per pound. (187) 

190 Bronze powder,.twejve cents per pound ; 

bronze or Dutch-metal, or 
aluminum, 

in leaf,.eight cents per package of one hundred leaves. (196, 198) 


•* ‘‘Sheathing metal ” was imported per British brig “ Chesapeake ” intended to be used in 
sheathing the bottom of the said brig; and no portion of it was intended to be landed or used for 
any other purpose. Held, that it was not exempt from duty, and that the remission of duty could 
not be legally granted. (September 15, 1863, Baltimore.) 














24 


DIGEST OF STATUTES. 


Copper: 

191 Copper imported in the form of ores,.one-half of one cent per pound 

on each pound of fine copper contained therein. (186a) 

192 Old copper, fit only for remanufacture, 

clippings from new copper, and 

all composition metal of which copper is a component material of 
chief value, not specially provided for in this act, 

one cent per pound. (1866) 

193 Regulus of copper and 

black or coarse copper, and 

copper cement,.one cent per pound on 

each pound of fine copper contained therein. (1866) 

194 Copper in plates, bars, ingots, Chili or other pigs, and 

in other forms, not manufactured, not specially provided for in this 
act,.one and one-fourth cents per pound (186 c) 

195 Copper in rolled plates, called brazier’s copper, 

sheets, rods, pipes, and copper bottoms, (186d) 

also sheathing or yellow metal of which copper ft the component ma¬ 
terial of chief value, and 

not composed wholly or in part of iron ungalvanized, 

thirty-five per centum ad valorem (194) 

Gold and Silver : 

196 Bullions and metal thread of gold, silver, or other metals, not specially 

provided for in this act,.thirty per centum ad valorem (401) 

197 Gold leaf,.two dollars per package of five hundred leaves. (200) 

198 Silver-leaf,...seventy-five cents per package of five hundred leaves. (212) 


Lead : 

199 Lead ore and lead dross,.one and one-half cents per pound: (188) 

Provided, That silver ore and all other ores containing lead shall pay 

a duty of....one and one-half cents per pound on the lead 

contained therein, according to sample and assay at the port of entry. 

200 Lead in pigs* and bars, 

molten and old refuse lead run into blocks and bars, and 
old scrap-lead fit only to be remanufactured. 


. _ . . , ^ , two cents per pound. 

201 Lead in sheets, pipes, shot, glaziers’ lead, and lead wire, 

two and one-half cents per pound. 

202 a Metallic mineral substances in a crude state and 

metals unwrought, not specially provided for in this act, 


(189) 

(190) 


6 mica. 


twenty per centum ad valorem, 
thirty-five per centum ad valorem. (215) 


Nickel : 

203 Nickel, nickel oxide, alloy of any kind in which nickel is the component 

material of chief value,.ten cents per pound. (192) 

Pens, metallic, except gold pens,.twelve cents per gross (208) 

Pen-holder tips, pen-holders or parts thereof, and ’ 

gold pens,..P®’’ centum ad valorem. (208 6) 

Pins, metallic, solid-head or other, including- 
hair-pins, safety-pins, and hat, bonnet, shawl, and belt pins, 

^ thirty per centum ad valorem. (209) 

Q^J^^silver,.ten cents per pound. (211) 

the flasks, bottles or other vessels 
in which quicksilver is imported 


204 

205 

206 


207 


* For rulings as to base bullion and mixed ores see S. S. 2507 and 7543. 

















TARIFF ACT OF 1890. 


25 


shall be subject to the 
same rate of duty 

as they would be subjected to if imported empty. 

208 a Type-metal,....one and one-half cents per pound 

for the lead contained therein ; 

fypGS,..twenty-five per centum ad valorem. 

209 I in: On and after July first, eighteen hundred and ninety-three, there 

shall be imposed and paid upon 
cassiterite or black oxide of tin, and upon 

bar, block and pig tin a duty of..four cents per pound : 

Provided, That unless it shall be made to appear to the satisfaction of 
the President of the United States 
(who shall make known the fact by proclamation) 
that the product of the mines of the United States shall have exceeded 
five thousand tons of cassiterite, and bar, block, and pig tin 
in any one year prior to July first, eighteen hundred and ninety-five, 
then all imported cassiterite, bar, block, and pig tin shall 
after July first, eighteen hundred and ninety-five, 

be admitted free of duty. (807) 

Watches: 

210 Chronometers,* box or ship’s, and parts thereof, 

ten per centum ad valorem. (413) 

211 fWatches, parts of watches, watch cases, watch movements, and watch- 

glasses, 

whether separately packed or otherwise, 

twenty-five per centum ad valorem. (494) 

Zinc or Spelter : 

212 Zinc in blocks or pigs,.one and three-fourths cents per pound. (193) 

213 Zinc in sheets,J..two and one-half cents per pound. (193) 

214 Zinc, old and worn out, fit only to be remanufactured, 

one and one-fourth cents per pound. (193) 

215 Manufactures, articles, or wares, 

not specially enumerated or provided for in this act, 
composed wholly or in part 

of iron,§ steel, lead, copper, nickel, pewter, zinc, gold,|| silver, plati¬ 
num, aluminum, or 


* A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported 
on the sale of the vessel, is not entitled to free entry, (November 13,1863. D. & T., N. Y.) 

Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, 
subject to duty separately, as maimfactui-es of rosewood or mahogany. (August 3, 1858, N. Y.) 

t Articles of spring steel requiring further manufacture to make them “watch springs” are 
not “ parts of watches;” but must be classified as “ manufactures of steel not otherwise pro¬ 
vided for” (December 4, 1868, New York). But see the distinction made between '‘finished’- and 

unfinished parts.” (October 26, 1857, New York.) 

“Watch movements” were classified as “watches” under the act of 1857—not as “watch ma¬ 
terials” or “unfinished parts of watches.” (October 26, 1857, New York.) 

But “watch hands” and “ chain hooks” were classified as “watch materials and unfinished 
parts of watches” under the same act. (October 26, 1867, Boston.) 

X “ Sheet zinc purchased in the foreign country in a damaged condition, and in the original 
packages in which it was placed when manufactured, cannot be classified as a ‘ metal unmanu¬ 
factured, not otherwise provided for,’ but is liable to the duty specially imposed by law on sheet 
zinc (November 11, 1870. Bost. Syn. Ser., 752.) 

^ Iron packages or casks containing caustic soda, used by the importers as the most suitable 
description of packages for caustic soda, and classified by the collector as manufactures of iron 
(n. o., p. f.), were held to be entitled to entry at the same rate of duty (then ad valorem) as im¬ 
posed on the caustic soda. (January 28, 1861. Philadelphia.) 

A telegraph cable is not a non-enumerated article; it is liable under the acts of 1861 and 1862 
to a duty of 35 per cent. (U. S. vs. U. S. Telegraph Co., 7 Int. Rev. Rec., p. 141.) 

II Studs, bracelets, and watch-chains of gold, and watch-chains of silver, held by Depart¬ 
ment to be jewelry; and classified as such, gwid not as manufactures of gold or silver, “in view 
of the well-established and accepted commercial meaning of the term,” viz., “ personal orna¬ 
ments in gold silver, and precious stones.” (Nov. 20, 1869. San Fran.) 








26 


DIGEST OF STATUTES. 


215 any other metal, and 

whether partly or wholly manufactured, 

forty-five per centum ad valorem. (216) 

Schedule D.—Wood and Manufactures of. 

216 Timber, hewn and sawed, and 

timber used for spars and in building wharves, 

ten per centum ad valorem. (217) 

217 Timber, squared or sided, not specially provided for in this act, 

one-half of one cent per cubic foot. (218) 

218 a Sawed boards, plank, deals, and other lumber of 

hemlock, white wood, sycamore, white pine and basswood, 

one dollar per thousand feet board measure: 
0 sawed lumber, not specially provided for in this act, 

two dollars per thousand feet board measure: 
c but when lumber of any sort is planed or finished, 

in addition to the rates herein provided, there shall be levied and paid 
for each side so planed or finished, 

fifty cents per thousand feet board measure: 
d and if planed on one side and tongued and grooved, 

^ ^ ^ . one dollar per thousand feet board measure: 

e and if planed on two sides, and tongued and grooved, 

one dollar and fifty cents per thousand feet board measure; (219) 
/ and in estimating board measure under this schedule no deduction shall 
be made on board measure on account of planing, tongueing, and 
grooving: ^ o oj 

g Provided, That in case any foreign country shall 

impose an export duty upon pine, spruce, elm, or other logs, 
or upon stave bolts, shingle wood, or heading blocks exported to the 
United States from such country, 
then the duty upon the sawed lumber herein provided for 
when imported from such country, ’ 

shall remain 

the same as fixed by the law 

in force prior to the passage of this act. 

219 Cedar: That on and after March first, eighteen hundred and ninety-one 

paving posts, nylroad ties, and telephone and telegraph poles of cedar 

ooo o” j V .twenty per centum ad valorem. (818) 

220 a Sawed boards, plank, deals, and all forms of sawed 

cedar, lignnm-yitai, lancewood, ebony, box, granadilla, mahogany 
rosewood, satin wood, and ^ jy 

all other cabinet-woods not further manufactured than sawed, 

, r 1 1 fifteen per centum ad valorem: 

6 veneers of wood, and * 

wood, unmanufactured, not specially provided for in this act 

001 r>- 1 T. ^ twenty per centum ad valorem. (219) 

221 Pine clapboards,.. .one dollar per one thousand. (-227) 

223 mbs^ fof ivheTls^^’.thousand. (228) 

posts, 

last-blocks wapn-blocks, oar-blocks, gun-blocks, heading-blocks, 

*and all like blocks or sticks, ’ 

rough-hewn or sawed only,.twenty per centum ad valorem. (222) 


* See note to paragraph 230, post. 









TARIFF ACT OF 1890. 


27 


224 Laths,...fifteen cents per one thousand pieces. (225) 

225 Pickets and palings,.ten per centum ad valorem. (224) 

226 White pine shingles,.twenty cents per one thousand; 

all other,...thirty cents per one thousand. (226) 

227 *Staves of wood of ail kinds,.ten per centum ad valorem. (223) 

228 Casks and barrels (empty), 

sugar-box shooks, and 
packing-boxes and packing-box shooks, 
of wood, 

not specially provided for in this act, 

thirty per centum ad valorem. (231) 

229 Chair cane, or reeds wrought or manufactured from rattans or reeds, and 

whether round, square, or in any other shape, 

ten per centum ad valorem. (233) 

230 House or cabinet furniture, of wood, 

wholly or partly finished, 

manufactures of wood,t or of which wood is the component material 
of chief value, not specially provided for in this act, 

thirty-five per centum ad valorem. (229, 230) 

Schedule E. —Sugak. 

231 That on and after July first, eighteen hundred and ninety-one, 

and until July first, nineteen hundred and five, 

there shall be paid, from, any moneys in the Treasury not otherwise 
appropriated, under the provisions of section three thousand six 
hundred and eighty-nine of the Revised Statutes, 
to the producer of sugar 

testing not less than ninety degrees by the polariscope, 
from beets, sorghum, or sugar-cane grown within the United States, 
or from maple sap produced within the United States, 

a bounty of.two cents per pound; 

and upon such sugar testing less than ninety degrees, by the polari¬ 
scope, 

and not less than eighty degrees, 

a bounty of..one and three-fourths cents per pound, 

under such rules and regulations as the Commissioner of Internal 
Revenue, with the approval of the Secretary of the Treasury, shall 
prescribe. 

232 The producer of said sugar to be entitled to said bounty 

shall have first filed 

prior to July first of each year 

with the Commissioner of Internal Revenue 

a notice of the place of production. 


* “ Barrel staves,” when shaved, grooved, and fitted for setting up into barrels, are commercially 
known as “shooks,” and liable to duty as “ manufactured wood,” under decision of May 15, 1868. 
(Feb. 16, 1870. Oswego.) 

t Pine headings from New Brunswick unmanufactured in whole except by saws, and a hole 
formed by a bit for the purpose of inserting a dowel to hold the small pieces of which the head is 
composed, were held to be subject to the duty of 35 per centum as “ manufactures of wood.” (June 
2, 1863. Portland.) 

Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rose¬ 
wood boxes aud ebony boxes, and known in trade by those names, fell within schedule “ B ” of 
the Tariff Act of 1846, and were subject to duty as “manufactures of ebony, rosewood,” etc. (Tr. 
Reg., p. 592.) See also Sill vs. Lawrence, 1 Bl. C. C., 605. 

Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by 
planing, shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, 
were subject to duty of 35 per cent, ad valorem. (Jan. 28, 1863. Portland.) 










28 


DIGEST OF STATUTES. 


232 with a general description of the machinery and methods to be employed 

by him, 

with an estimate of the amount of sugar proposed to be produced in 
the current or next ensuing year, 
including the number of maple trees to be tapped, 
and an application for a. license, to so produce, 
to be accompanied by a bond in a penalty, 

and with sureties to be approved by the Commissioner of Internal 
Kevenue, 

conditioned that he will faithfully observe all rules and regulations 
that shall be prescribed for such manufacture and production of 
sugar. 

233 The Commissioner of Internal Revenue, 

upon receiving the application and bond hereinbefore provided for, 

shall issue to the applicant a license 

to produce sugar from sorghum, beets, or sugar-cane 

grown within the United States, 

or from maple sap produced within the United States 

at the place 

and with the machinery 
and by the methods 
described in the application ; 

oQ^ AT license shall not extend beyond one year from the date thereof. 

2o4 JNo bounty shall be paid to any person engaged in refining 
sugars which have been imported into the United States, 
or produced in the United States upon which the bounty herein pro¬ 
vided for has already been paid or applied for, ^ 

nor to any person unless he shall have first been licensed as herein 
provided. 


and only upon sugar produced by such person from sorghum beets 
or sugar-cane grown'within the United States, ’ ’ 

or from maple sap produced within the United States. 

The Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, shall from time to time 
make all needful rules and regulations for the manufacture of sugar 
trom sorghum, beets, or sugar-cane grown within the United States, 
or from maple sap produced within the United States, 
and shall, under the direction of the Secretary of the’Treasury 
A supervision and inspection of the manufacture thereof 

235 And for the payment of these bounties the Secretary of the Treasury is 
authorized to draw warrants on the Treasurer of the United States 
tor such sums as shall be necessary, which sums 
shall be certified to him by the Commissioner of Internal Revenue 
by whom the bounties shall be disbursed, ’ 

and no bounty shall be allowed or paid to any person licensed as 
aforesaid in any one year 

• upon any quantity of sugar less than five hundred pounds. 

Ihat any person who shall knowingly refine or aid in the refinino- of 
sugar imported into the United States 

or upon which the bounty herein provided for has already been paid 
or applied for, • ^ 

at the place described in the license issued by the Commissioner of 
internal Revenue, 

person not entitled to the bounty herein provided for who 
shall apply for or receive the same, ’ 

shall be guilty of a misdemeanor, 


236 


. TARIFF ACT OF 1890. 


29 


and, upon conviction thereof, 

shall pay a fine not exceeding five thousand dollars, or be imprisoned 
lor a period not exceeding five years, or both, in the discretion of 
the court. 

237 a sugars* above number sixteen Dutch standard in color shall pay a 

h .V.;.hve-tenths of one cent per pound: 

0 Fromded^ That all such sugars above number sixteen Dutch standard in 

color shall pay...........one-tenth of one cent per pound in addition 

to the rate herein provided for, 

when exported from, or the product of any country 

when and so long as such country pays or shall hereafter pay, 

directly or indirectly, 

a bounty on the exportation of any sugar that may be included in this 
grade which is greater than is paid on raw sugars of a lower sac¬ 
charine strength ; 

and the Secretary of the Treasury shall prescribe suitable rules and 
regulations to carry this provision into effect: 
c And ‘provided further^ That all machinery purchased abroad and erected 
in a beet-sugar factory and used in the production of raw sugar 
in the United States from beets produced therein 

^ ^ T . . , admitted duty free 

until the first day of July, eighteen hundred and ninety-two: 
d Provided, That any duty collected on any of the above described machi¬ 
nery purchased abroad and imported into the United States for the 
uses above indicated since Januaryf first, eighteen hundred and ninety, 
shall be refunded. (235 to 240) 

238 Sugar candy and 

all confectionery,t including chocolate confectionery, made wholly or 
in part of sugar, 

valued at twelve cents or less per pound, and 
on sugars after being refined, 

when tinctured, colored, or in any way adulterated, 

. , five cents per pound. (242, 243) 

239 All other confectionery,;!; including chocolate confectionery, 

not specially provided for in this act, 

fifty per centum ad valorem. (244) 

240 Glucose, or grape sugar,.three-fourths of one cent per pound. (21) 

241 a That the provisions of this act 

providing terms for the admission of imported sugars and molasses 
and for the payment of a bounty on sugars of domestic production 
shall take effect on the first day of April, eighteen hundred and ninety- 
one: 

h Provided, That on and after the first day of March, eighteen hundred 
and ninety-one, 

and prior to the first day of April, eighteen hundred and ninety-one, 
sugars not exceeding number sixteen Dutch standard in color 
may be refined in bond without payment of duty, 
and such refined sugars may be transported in bond 
and stored in bonded warehouse 

at such points of destination as are provided in existing laws relating 


* The weights of sugars imported in casks or boxes should he marked distinctly, as soon as the 
same are weighed by the United States weighers, by cutting with a scoring-iron on the head of 
the cask or cover of the box the gross weight of the package. (Feb.*2, 1871, N. Y.) 
t Jamary in the act as passed. ' ’ 

i Fruit preserved in sugar, and fancifully arranged in glace style, and attractive in form, held 
to be confectionery. (February 27, 1865. H. M., N. Y.) 







30 


DIGEST OF STATUTES. 


241 b to the immediate transportation of dutiable goods in bond, 

under such rules and regulations as shall be prescribed by the Secre¬ 
tary of the Treasury. 

Schedule F.—Tobacco and Manufactukes of. 

242 Leaf tobacco suitable for cigar-wrappers, 

a if not stemmed,.two dollars per pound ; 

b if stemmed,.two dollars and seventy-five cents per pound: 

c Provided^ That if any portion of any tobacco 

imported in any bale, box, or package, or in bulk 
shall be suitable for cigar-wrappers, 

the entire quantity of tobacco contained in such bale, box, or package, 
or bulk shall be dutiable; 

d if not stemmed, at.two dollars per pound; 

e if stemmed, at.two dollars and seventy-five cents per pound. (246) 

243 All other tobacco in leaf, 

unmanufactured and not stemmed,.thirty-five cents per pound; 

if stemmed,.fifty cents per pound. (247) 

244 Tobacco, manufactured, of all descriptions, not specially enumerated or 

provided for in this act,.forty cents per pound. (249) 

245 Snuff and snuff-flour, manufactured of tobacco, ground dry, or damp, 

and pickled, scented, or otherwise, of all descriptions, 

fifty cents per pound. (250) 

246 Cigars,* cigarettes, and cheroots of all kinds, 

four dollars and fifty cents per pound and twenty-five per centum ad 
valorem: and 

paper cigars and cigarettes, including wrappers, shall be subject to 
the same duties as are herein imposed upon cigars. (245) 

Schedule G.—Agbicultural Pkoducts and Peovisions. 
Animals, Live: 

247 a Horses and mules,.thirty dollars per head: 

b Provided^ That horses valued at one hundred and fifty dollars and over 
/-I ^ .thirty per centum ad valorem. (252) 

248 a Cattle, more than one year old,.ten dollars per head; 

om u ® .dollars per head. (252) 

orn of®’...dollar and fifty cents per head. (252) 

Zoua bheep, one year old or more.one dollar and fifty cents per head • 

b less than one year old,.seventy-five cents per head. (252) 

251 All other live animals, not specially provided for in this act, 

twenty per centum ad valorem. (252) 

Breadstuffs and Farinaceous Substances. 

252 Barley......thirty cents per bushel of forty-eight pounds. (261) 

* The practice at some of the ports for weighers, in returning the weight of imported cigars to 
make an allowancy for a supposed increase of weight, caused, as alleged, by the cigars contractine 
dampness or moisture during the voyage of importation, is contrary to the regulations of the De^ 
partment (see Articles 601 and 1461 Regs.), and must be at once discontinued The actual weight 
of imported cigars, as well as that of other merchandise, the duties upon which are determined 
by weight, must be returned. - 

Should importers be of opinion that the alleged increase of weight constitutes a damage, appli- 

^ collectors for an allowance therefor, as in other cases. (Circular, Eine 

H/C, lo71.) ^ 

Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States 
it was held that the dutiable value proper to be assessed was the actual market value, or whole¬ 
sale pric^e at Montreal selected as the principal market of the country from which the cigars were 
imported into the United States. (March 2, 1866. W. & W.) ^ 



















TARIFF ACT OF 1890. 


31 


253 Barley-malt,......forty-five cents per bushel of thirty-four pounds. (262) 

BS'Wey, pearled, patent, or hulled,.two cents per pound. (261) 

^iickwheat,.fitteen cents per bushel of forty-eight pounds. (837a) 

' niaize,.fifteen cents per bushel of fifty-six pounds. (263) 

^ ’.:.twenty cents per bushel of forty-eight pounds. (265) 

zoo Macaroni, vermicelli, and all similar preparations, 

c,rQ ^ , two cents per pound. (735) 

orn ..fifteen cents per bushel. (264) 

261 Ric™^^^’.. pound. (266) 

a cleaned........two cents per pound; (270) 

^ .one-quarter cents per pound. (270) 

c paddy,....three-quarters of one cent per pound; (271) 

d rice-hour, rice-meal, and 

rice, broken, which will pass through a sieve known commercially as 
number twelve wire sieve,...one-fourth of one cent per pound. (272) 

oco .ten cents per bushel. (260) 

.one-half of one cent per pound. (267) 

oec wu .twenty-five cents per bushel. (259) 

Zb5 Wheat-flour,.-....twenty-five per centum ad valorem. (268) 

Dairy Products: 

266 Butter, and substitutes therefor,.six cents per pound. (257) 

0^1 .six cents per pound. (256) 

268 Milk, fresh,.five cents per gallon. (837 a) 

269 a Milk, preserved or condensed, including weight of packages, 

three cents per pound; (276) 
b sugar of milk,. .eight cents per pound. (797) 


Products : 

.forty cents per bushel of sixty pounds. (286) 


Farm and Field 

270 Beans,. 

271 Beans, 

pease, and 
mushrooms, 

prepared or preserved, in tins, jars, bottles, or otherwise, 

forty per centum ad valorem. (287) 

272 Broom-corn,.eight dollars per ton. (837 a) 

273 Cabbages,.three cents each. (286) 

274 Cider,.five cents per gallon. (301) 


.five cents per dozen. (690) 


275 Eggs, 

276 Eggs, yolk of,.twenty-five per centum ad valorem. (837 b) 

277 Hay,..four dollars per ton. (273) 

278 Honey,.twenty cents per gallon. (274) 

279 Hops,.fifteen cents per pound. (275) 

280 Onions,.forty cents per bushel. (286) 

281 a Pease, green, 

in bulk or in barrels, sacks, or similar packages, 

forty cents per bushel of sixty pounds. (286) 

b pease, dried.twenty cents per bushel; (286) 

c split pease,.fifty cents per bushel of sixty pounds; (837 b) 

d pease in cartons, papers, or other small packages, 

one cent per pound. (286) 

282 Plants, 

trees, 

shrubs, and 
vines of all kinds. 
































32 


DIGEST OF STATUTES. 


282 commonly known as nursery stock, 
not specially provided for in this act, 

twenty per centum ad valorem. (760) 

283 Potatoes,.twenty-five cents per bushel of sixty pounds. (285) 

Seeds: 

281 Castor beans or seeds,*.fifty cents per bushel of fifty pounds. (16) 

285 Flaxseed or linseed, f (466) 

poppy seed and 

other oil seeds, not specially provided for in this act, 

thirty cents per bushel of fifty-six pounds ; (452) 
but no drawback shall be allowed on oil-cake made from imported 
seed. (466) 

286 Garden seeds, 

agricultural seeds and 

other seeds, not specially provided for in this act, 

tw^enty per centum ad valorem. (465) 

287 Vegetables of all kinds, prepared or preserved, including 

pickles X and 
sauces of all kinds, 

not s'pecially provided for in this act, * 

forty-five per centum ad valorem. (284, 287) 

288 Vegetables in their natural state, 

not specially provided for in this act, 

twenty five per centum ad valorem. (286) 


289 Straw,.thirty per centum ad valorem. (796) 

290 Teazles,.thirty per centum ad valorem. (803) 


Fish : 

291 Anchovies and sardines, packed in oil or otherwise, 
a in tin boxes measuring not more than 

five inches long, four inches wide and three and one-half inches deep, 

ten cents per whole box; 

b in half-boxes, measuring not more than 

five inches long, four inches wide and one and five-eighths inches 

deep,....five cents each; 

c in quarter-boxes, measuring not more than 

four and three-fourths inches long, three and one-half inches wide 
and one and one-fourth inches deep,...two and one-half cents each 
d when imported in any other form,...forty per centum ad valorem. (281) 

292 Fish, pickled, in barrels or half barrels, and 

mackerel or salmon, pickled or salted, 

one cent per pound. (277, 279) 

293 Fish, smoked, dried, salted, pickled, 

frozen, packed in ice, 

or otherwise prepared for preservation, and 
fresh fish, not specially provided for in this act. 

three-fourths of one cent per pound. (280) 

294 a Herrings,pickled or salted,.one-half of one cent per pound; (278) 

b herrings, fresh,...one-fourth of one cent per pound. (280) 


* If the beans are in the pod, an allowance may be made for the weight of the pods as tare. 
(S. S., 582.) 


t Grain bags, imported from Canada, filled with flaxseed, reported by appraisers as a not unusual 
covering, are not liable to duty as bags. (April 10, 1868, Boston.) 

X Haytian peppers, imported in salt and water, not to be used in that form as a “ pickle,’’ but for 
the preparation of pepper sauce, are not embraced in this classification. (October 30, 1857 N. Y ) 
So also, walnuts imported in salt and water. (September 30, 1858, Boston.) ' 











TARIFF ACT OF 1890. 


33 


295 


296 


Fish in cans or packages* made of tin or other material • 
except anchovies and sardines and ’ 

manner, not specially enumerated or pro- 

vided for m this act,.thirty per centum ad valorem. (280) 

Cans or packages, made of tin or other metal, 
containing shell-fish admitted free of duty, 
a not exceeding one quart in contents, shall be subject to a duty of 
7 , , .. eight cents per dozen cans or packages; 

b and when exceeding one quart, shall be subject to an additional duty of 
, , four cents per dozen for 

each additional half quart or fractional part thereof; (Heyl, edition of 
1882, par. 2181.) 

c Provided^ That until June thirtieth, eighteen hundred and ninety-one 
such cans or packages shall be admitted as now provided by law. ^ 


Fruits and Nuts: 

Fruits: 

ono •fPP}®®' or ripe,.twenty-five cents per bushel. ( 704 ) 

298 Apples, dried, desiccated, evaporated, or 

prepared in any manner, and 

otherwise provided for in this act,.two cents per pound. (704) 

299 a Grapes, 

sixty cents per barrel of three cubic feet capacity or fractional part 

thereof; (299) 

b plums, and prunes,... ...two cents per pound. (294) 

300 Figs,.two and pne-half cents per pound. (295) 

301 Oranges, ^ ^ ^ 

lemons, and 
limes, 

a in packages of capacity of, 

one and one-fourth cubic feet or less,.thirteen cents per package; 

b in packages of capacity 

exceeding one and one-fourth cubic feet and 
not exceeding two and one-half cubic feet, 

twenty-five cents per package; 

c in packages of capacity 

exceeding two and one-half cubic feet and 

not exceeding five cubic feet,.fifty cents per package ; 

d in packages of capacity 
exceeding five cubic feet, 

for every additional cubic foot or fractional part thereof,.ten cents; 

e in bulk,...one dollar and fifty cents per one thousand; 

/ and in addition thereto a duty of..thirty per centum ad valorem 

upon the boxes or barrels containing such oranges, lemons or limes. 

(296, 297, 298, 299) 

302 Raisins,.two and one-half cents per pound. (300) 

303 Comfits, 

sweetmeats, and 
fruits, 

preserved in sugar, sirup, molasses, or spirits 
not specially provided for in this act, and 

jellies of all kinds,.thirty-five per centum ad valorem. (302) 


* Salmon prepared by boiling, and spiced according to a recipe belonging to importers, and pre¬ 
pared for them exclusively, in 1868 was held to be not what is known in commerce as “preserved 
salmon,” but to be properly classified as “ prepared fish,” at a duty of 35 per cent, under the laws 
then in force. (December 4, 1868, N. Y.) 


3 















34 


DIGEST OF STATUTES. 


304 Fruits preserved in their own juices,* 

thirty per centum ad valorem. (301) 

305 Orange-peel and lemon-peel, preserved or candied, 

two cents per pound. (751) 

Nuts: 

306 a Almonds, not shelled,.five cents per pound; 

h clear almonds, shelled,.seven and one-half cents per pound. (303) 

307 Filberts and walnuts of all kinds, 

a not shelled,.three cents per pound ; 

h shelled,.six cents per pound. (3036) 

308 Peanuts or ground beans, 

a unshelled,.one cent per pound ; 

6 shelled,.one and one-half cents per pound. (304) 

309 Nuts of all kinds, shelled or unshelled, not specially provided for in this 

act,.one and one-half cents per pound. (395) 


Meat Products : 

310 Bacon and hams,.five cents per pound. (254) 

311 Beef, mutton mid pork,.two cents per pound. (253) 

312 Meats of all kinds, prepared or preserved, not specially provided for in 

this act,...twenty-five per centum ad valorem. (283) 

313 a Extract of meat, all not specially provided for in this act, 

thirty-five cents per pound; 

6 fluid extract of meat.fifteen cents per pound; 

c and no separate or additional duty shall be collected 
on such coverings unless as such 

they are suitable and apparently designed for use other than in the 
importation of meat extracts. (255) 

314 Lard,...two cents per pound. (258) 

315 a Poultry, live,.three cents per pound; (653) 

^ ^^cssed,.five cents per pound. (837a) 

316 a Tallow,.....one cent per pound; (489) 

6 wool grease, including that known commercially as 

degras or brown wool grease,.one-half of one cent per pound. 


317 

318 

319 

320 

321 


Miscellaneous Products : 

Chicory-root, burnt or roasted, ground or granulated, or 
in rolls, or otherwise prepared, and 

not specially provided for in this act,.two cents per pound. (288) 

Chocolate (other than chocolate confectionery and chocolate commercially 

known as sweetened chocolate).two cents per pound. (291) 

Cocoa, prepared or manufactured, not specially provided for in this act, 

^ , two cents per pound. (292) 

Cocoa-butter, or cocoa-butterine. 


three and one-half cents per pound. (92) 
Dandelion-root and acorns preparedf and 
other articles used as coffee, or 
as substitutes for coffee, 
not specially provided for in this act, 


one and one-half cents per pound. (290) 


* Frui^fcs put with water in boUles, and the atmosphere expelled by the application of heat are 
classified as fruit preserved in their own juice. (March 8, 1860 NO) 
t ‘‘Powdered acorns ’’held by experts in 1863, to be the article enumerated in the clause corre- 
sponding to the above, then in force, but asserted by the importers to be intended or designed for 

(??ov?\T ^ ^ ^ clause' 





















TARIFF ACT OF 1890. 


35 


Salt: 

322 a Salt in bags, sacks, barrels, or other packages 

, . , twelve^cents per one hundred pounds; 

0 in bulk,..^ .eight cents per one hundred pounds: 

c Provided^ That imported salt 
in bond may be used 

in curing fish taken by vessels licensed to engage in the fisheries, 
and in curing fish on the shores of the navigable waters of the United 
States, under such regulations as the Secretary of the Treasury shall 
prescribe ; and 

upon proof that the salt has been used for either of the purposes 
stated in this proviso, 
the duties on the same shall be remitted : 
d Provided further^ That exporters of meats, 
whether packed or smoked, 

which have been cured in the United States with imported salt, shall 
upon satisfactory proof, under such regulations as the Secretary of the 
Treasury shall prescribe, 

that such meats have been cured with imported salt, 
have refunded to them from the Treasury 

the duties paid on the salt so used in curing such exported meats, 
in amounts not less than one hundred dollars. (483j 

323 Starch, including all preparations, 

from whatever substance produced, fit for use as starch, 

^ . two cents per pound. 

324 Dextrine, ^ 

burnt starch, 
gum substitute, or 

British gum,...one and one-half cents per pound. 

325 Mustard, ground or preserved, in bottles or otherwise, 

ten cents per pound. 

326 a Spices, ground or powdered, not specially provided for in this act, 

four cents per pound; 

h cayenne pepper,.two and one-half cents per pound, unground; 

^ sage,.three cents per pound, ^uou; 

327 Vinegar,.seven and one-half cents per gallon. 

The standard for vinegar shall be taken to be that strength which 
requires thirty-five grains of bicarbonate of potash to neutralize one 
ounce troy of vinegar. (289) 

328 There shall be allowed on the imported 

tin-plate used in the manufacture of cans, boxes, packages, and all 
articles of tin ware exported, 
either empty or 
filled with domestic products, 

a drawback equal to the duty paid on such tin-plate, 

less one per centum of such duty, 

which shall be retained for the use of the United States. 


(269) 


(19) 

(306) 

(96) 

(584) 

(636) 


Schedule H.—Spirits, Wines, and Other Beverages. 
Spirits : 

329 Brandy and other spirits, 

manufactured or distilled from grain or other materials, and 
not specially provided for in this act, 

two dollars and fifty cents per proof gallon. (311) 







36 


DIGEST OF STATUTES. 


330 a Each and every gauge or wine gallon of measurement* shall be counted 

as at least one proof gallon ; 
b and the standard for determining 

the proof of brandy and other spirits or liquors, 
of any kind imported 

shall be the same as that which is defined in the laws relating to 
internal revenue; 

c but any brandy or other spirituous liquors, 

imported in casks of less capacity than fourteen gallons, 
shall be forfeited to the United States : (311 d) 
d Provided^ That it shall be lawful for the Secretary of the Treasury, in 
his discretion, to authorize the ascertainment of 
the proof of wines, cordials, or other liquors, 
by distillation or otherwise, 

in case where it is impracticable to ascertain such proof by the means 
prescribed by existing law or regulations. 

331 On all compounds or preparationsf 

of which distilled spirits are a component part of chief value, 
not specially provided for in this act, there shall be levied, 

a duty not less than imposed upon distilled spirits. (313) 

332 Cordials,! 

liquors, 
arrack, 
absinthe, 
kirschwasser, 
ratafia, and 

other spirituous beverages or bitters of 

all kinds containing spirits, and not specially provided for in this act, 

two dollars and fifty cents per proof gallon ; (313) 


^ Ina letter to the collector at Baltimore, dated February 24, 1871, the Department authorized 
the adoption of the “practice of stating in entries of distilled spirits the actual number of wine 
gallons, with the duty assessed thereon, according to the number of degrees proof, at four cents a 
degree of each gallon, instead of stating the number of proof gallons at two dollars per gallon.” 

But see circular of May 15, 1871, in which the Department directs that in future entries the 
notation of the proof of spirituous liquors shall conform to the scale of Tagliabue’s hydrometer, as 
corrected and explained in his manual, placing proof spirits at one hundred degrees, instead of at 
fifty degrees according to Tralle. Under this rule the duty w'ould of course be two cents a degree 
instead of four cents. (See also Oct. 23, 1871. Balt. S. S., 941.) 

The following instructions, in reference to the branding or markingof imported distilled spirits 
in casks, are hereby issued for the future guidance of officers of the customs, and will be held by 
them to supersede all former regulations on the same subject, so far as they conflict therewith: 

1st. I^on the landing of distilled spirits in casks upon the wharf, and the due examination 
thereof by the gauger, each cask shall be marked by him, or under his supervision, so as to show 
the name of the port, date of importation, rate of proof, and number of gallons contained 
therein. 

2d. A record of these facts shall be made by the gauger who marks the casks, in a book to be 
luruished him by the surveyor, or other supervising officer, for that purpose. The records to be 
made at the time of marking, and the books, when full, to be placed ou file at the custom-house, 
tor reference whenever necessary. (Circular, April 30, 1872. S. S., 1112.) 

•1 preparation containing of alcohol 90 per centum, and 10 per centum of castor 

oil and of alkanet root,” the Department, prior to the passage of the above act, held that “ it is an 
unenumerated article, and by virtue of the 20th section of the Act of August, 1842, it must pay 
duty according to the highest rate to which any of its component parts are liable;” and affirmed 

the decision of the collector in assessing duty on the said article at the rate of two and a half 
dolJap per gallon for fifty degrees, and five cents for each additional degree, .being the rates to * 

A u was liable.” (June 18, 1866. A. C. B.) 

A medical tincture” so called, which was found to be an alcoholic compound, of which alcohol 
lormed the principal ingredient, was held to have been properly assessed at the rate of two and a 

o gallon of fifty degrees proof, and five cents for each degree above fifty. (February 

1867. S. & L.) 

t are compounds or preparations of which distilled spirits area component part 

liable to forfeiture if imported in casks or packages of less capacity than 
30 gallons. (September 4, 1866. A. W.) 




TARIFF ACT OF 1890. 


37 


333 a No lower rate or amount of duty 

shall be levied, collected, and paid 
on brandy, spirits, and other spirituous beverages 
than that fixed by law for the description of first proof; 
b but it shall be increased in proportion, 

for any greater strength than the strength of first proof, and 
c all imitations of brandy or spirits or wines 
imported by any names whatever 
shall be subject to the 

highest rate of duty provided for the genuine articles respectively 
intended to be represented, and 

in no case less than.one dollar and fifty cents per gallon. (314) 

334 Bay-rum or bay-water, whether distilled or compounded, 

of first proof, and in proportion for any greater strength than first 
proof,.one dollar and fifty cents per gallon. (315) 

\V INES: 

335 Champagne* and all other sparkling wines, in bottles 

a containing each not more than one quart and more than one pint, 

eight dollars per dozen; 

b containing not more than one pint each and more than one-half pint, 

four dollars per dozen ; 

c containing one-half pint each or less,.two dollars per dozen ; 

d in bottles or other vessels containing more than one quart each, in addi¬ 
tion to eight dollars per dozen bottles, 
on the quantity in excess of one quart, 

at the rate of two dollars and fifty cents per gallon. (307) 

336 Still wines, 

including ginger wine or ginger cordial, and 
vermuth, 

a in casks,.fifty cents per gallon; 

b in bottles or jugs, per case of, 

one dozen bottles or jugs, containing each not more than one quart 
and more than one pint, or 

. twenty-four bottles or jugs containing each not more than one pint, 

one dollar and sixty cents per case ; 
c and any excessf beyond these quantities found in such bottles or jugs, 
shall be subject to a duty of 

five cents per pint or fractional part thereof, 
d but no separate or additional duty shall be assessed on the bottles 
or jugs: (308, 309, 313) 

e Provided, That any wines, ginger-cordial, or vermuth imported 
containing more than twenty-four per centum of alcohol 
shall be forfeited to the United States; (308) 

/ And provided further, That there shall be no constructive or other aliow- 


* The importation of wines together with assorted spirituous liquors, or of an assortment of 
spirituous liquors in a case or package, is not prohibited by section 21 of the Act of July 14, 1870, 
provided the package contain not less than one dozen bottles of liquor. (Feb. 15, 1871. 
Port Huron.) 

Wines not in bottles could, under the act of July 28, 1866, be imported in packages of any ca¬ 
pacity whatever. (September 4, 1866, D. »& Sons; also January 21, 1867, P. H.’s Nephews.). 

t See instructions of Department to collector at Wilmington, N. C., in regard to estimation, by 
gallons, of quantity contained in a dozen bottles. (Jan. 19, 1867. See also Jan. 18, 1860, Syn. 
Series, 336.) 

For rules as to duty on sour ale or beer see May 3, 1869, Cape Vincent (Syn. Series, 1869, p. 21), 
where it was held that sour ale or beer is to be classified as ale or beer, (however inferior), so long 
as it retains its identity and has not become what is commonly known and used as vinegar. If it 
becomes sour on the voyage of importation, its classification is not changed. (Ibid.) 







38 


DIGEST OF STATUTES. 


336/ ance for breakage, leakage, or damage on wines, liquors, cordials, or 
distilled spirits. (308) 

g Wines, cordials, brandy, and other spirituous liquors imported in bot¬ 
tles or jugs, 

shall be packed in packages containing not less than one dozen bottles 
or jugs in each package; and 
h all such bottles or jugs shall pay an additional duty of 

three cents for each bottle or jug, 
unless specially provided for in this act; (310) 

837 a Ale, porter, and beer, in bottles or jugs,.forty cents per gallon, 

h but no separate or additional duty shall be assessed on the bottles 
or jugs; 

c otherwise than in bottles or jugs,.twenty cents per gallon. (316) 

338 Malt extract, fluid, 

a in casks,...twenty cents per gallon; 

h in bottles or jugs.forty cents per gallon ; 

condensed,.forty per centum ad valorem. 

339 Cherry juice and 

prune juice, or prune wine, and 

other fruit juice, not specially provided for in this act, 
a containing not more than eighteen per centum of alcohol, 


. , sixty cents per gallon; 

0 II containing more than eighteen per centum of alcohol, 

, two dollars and fifty cents per proof gallon. 

340 Ginger-ale, 

ginger-beer, (317) 
lemonade, 
soda-water, and 
other similar waters, 

in plain, green or colored molded or pressed glass bottles, 
a containing each not more than three-fourths of a pint, 

, . , . , thirteen cents per dozen; 

0 containing more than three-fourths of a pint each and not more than 

one and one half pints,.twentv-six cents per dozen ; 

c but no separate or additional duty shall be assessed on the bottles: .(317) 
d it imported otherwise than in plain green or colored molded or pressed 
glass bottles, or 

in such bottles containing more than one and one half pints each, 

,. ^ fifty cents per gallon. 

e and in addition thereto, ° 

duty shall be collected on the bottles, or other coverings, 

o.. A chargeable thereon if imported empty. 

341 All mineral waters,* (622) and ^ 

all imitations of natural mineral waters, and 
all artificial mineral waters 
not specially provided for in this act, (38) 
in green or colored glass bottles, 

a containing not more than one pint,.sixteen cents per dozen bottles 

t) it containing more than one pint and not more than one quart, 

4. ^ . twenty-five cents per dozen bottles. 

c But na separate duty shall be assessed upon the bottles. 
d If imported oth^wise than in plain green or colored glass bottles, 
or it imported in such bottles containing more than one quart, 

twenty cents per gallon, and 


* See post., 650. 


I 













TARIFF ACT OF 1890. 


39 


e in addition thereto 

duty shall be collected upon the bottles or other covering 
at the same rates that would be charged if imported empty or sep¬ 
arately. 

Schedule I. —Cotton Manufactures.* 

342 Cotton thread, 

yarn, 

warps, or warp-yarn, 

whether single or advanced beyond the condition of single, by group¬ 
ing or twisting two or more single yarns together, 
whether on beams or in bundles, skeins, or cops, 

or in any other form, except spool-thread of cotton, hereinafter pro¬ 
vided for, (318) 

a valued at not exceeding twenty-five cents per pound, 

ten cents per pound ; 

h valued at over twenty-five cents per pound and not exceeding forty cents 

per pound,.eighteen cents per pound ; 

c valued at over forty cents per pound and not exceeding fifty cents per 

pound,.twenty-three cents per pound ; 

d valued at over fifty cents per pound and not exceeding sixty cents per 

pound,...twenty-eight cents per pound ; 

e valued at over sixty cents per pound and not exceeding seventy cents per 

pound.thirty-three cents per pound; 

/ valued at over seventy cents per pound and not exceeding eighty cents 

per pound,...thirty-eight cents per pound; 

g valued at over eighty cents per pound and not exceeding one dollar per 

pound,..fort 3 ^-eight cents per pound; 

h valued at over one dollar per pound, fifty per centum ad valorem. (318) 

343 Spool-thread of cotton,f 

a containing on each spool not exceeding one hundred yards of thread, 

seven cents per dozen; 

h exceeding one hundred yards on- each spool, 

for every additional one hundred yards of thread or fractional part 
thereof in excess of one hundred yards, 

seven cents per dozen spools. (326) 

344 ICotton cloth 

a not bleached, dyed, colored, stained, painted, or printed, and 
not exceeding fifty threads^ 

to the square inch, counting the warp and filling, 

two cents per square yard ; 

h if bleached,..two and one-half cents per square yard; 

c if dyed, colored, stained, painted, or printed, 

four cents per square yard. (319) 


This word is “Manufacturers” in the Jaw. 

f In the case of an importation of four hundred and seventy-eight tin boxes containing spool 
cotton, it was found that the spool cotton had been purchased by the dozen spools and not by the 
box, and afterwards put into the boxes by the purchaser at his own expense to prevent damage 
on the voyage, bleld, “that the boxes do not enter into the market value or form part of the 
wholesale"price of the spool cotton at the period of exi)ortation.” (March 29,1866, New York.) 

.■{; “The terms of the law imposing duty according to the count of the threads should be held to 
apply in all cases where such count can be ascertained by means of the ‘ glass ’ commonly used for 
such purpose, and in all cases where the value of the goods is partially or wholly determined be¬ 
tween the manufacturer and the purchaser according to the number of threads to the square inch,” 
(January 3, 1866. B. L. Ludington, U. S. App’r, N. Y.) 

“ Cotton towels, bleached and having colored stripes at either end, intended as an ornament or 
finish, are properly assessed with the additional duty provided for articles of cotton, ‘ if printed,, 
painted, colored or stained.’ ” (March 5, 1862, N. Y.) 










40 


DIGEST OF STATUTES. 


345 Cotton cloth 

a not bleached, dyed, colored, stained, painted, or printed, 
exceeding fifty and not exceeding one hundred threads 
to the square inch, counting the warp and filling, 

two and one-fourth cents per square yard ; 

6 if bleached,.three cents per square yard; 

c if dyed, colored, stained, painted, or printed, four cents per square yard; 
Provided^ That on all cotton cloth 
not exceeding one hundred threads 
to the square inch, counting the warp and filling, 
d not bleached, dyed, colored, stained, painted, or printed, 
valued at over six and one-half cents per square yard; 
e bleached, valued at over nine cents per square yard; and 
/ dyed, colored, stained, painted, or printed, valued at over twelve cents 
per square yard, 

there shall be levied, collected, and paid a duty of 

thirty-five per centum ad valorem. (319) 


346 Cotton cloth, 

a not bleached, dyed, colored, stained, painted, or printed, 

exceeding one hundred and not exceeding one hundred and fifty threads 
to the square inch, counting the warp and filling, (320) 

three cents per square yard ; 

h if bleached,.four cents per square yard; 

c if dyed, colored, stained, painted, or printed, five cents per square yard : 

Provided^ That on all cotton cloth 
exceeding one hundred and not exceeding one hundred and fifty threads 
to the square inch, counting the warp and filling, 
d not bleached, dyed, colored, stained, painted, or printed, 
valued at over seven and one-half cents per square yard ; 
e bleached, valued at over ten cents per square yard; 

/ dyed, colored, stained, painted, or printed, valued at over twelve and 
one-half cents per square yard, 
there shall be levied, collected, and paid a duty of 

forty per centum ad valorem. (320) 


347 Cotton cloth, 

a not bleached, dyed, colored, stained, painted, or printed, 

exceeding one hundred and fifty and not exceeding two hundred threads 
to the square inch, counting the warp and filling, (320) 

three and a half cents per square yard ; 

h if bleached,.four and one-half cents per square yard; 

c if dyed, colored, stained, painted, or printed, 

five and one-half cents per square yard: 
Provided, That on all cotton cloth 

exceeding one hundred and fifty and not exceeding two hundred threads 
to the square inch, counting the warp and filling, 
d not bleached, dyed, colored, stained, painted, or printed, 
valued at over eight cents per square yard; 
e bleached, valued at over ten cents per square yard; 

/ dyed, colored, stained, painted, or printed, valued at over twelve cents 
per square yard, 

there shall be levied, collected, and paid a duty of 

forty-five per centum ad valorem. (320) 


348 Cotton cloth, 

a not bleached, dyed, colored, stained, painted, or printed, 
exceeding two hundred threads 

to the square inch, counting the warp and filling, (321) 

four and one-half cents per square yard ; 





TARIFF ACT OF 1890. 


41 


b if bleached,..five and one-half cents per square yard ; 

c 11 dyed, colored, stained, painted, or printed, 

y. . - - six and three-fourths cents per square yard: 

Provided, That on all such cotton cloths 
d not bleached, dyed, colored, stained, painted, or printed, valued at oyer 
ten cents per square yard; 

e bleached, value at over twelve cents per square yard ; and 
J dyed, colored, stained, painted, or printed, valued at over fifteen cents 
per square yard, 

there shall be levied, collected, and paid a duty of 
^ . forty-five per centum ad valorem : (321) 

g Provided further, That on cotton cloth, 

bleached, dyed, colored, stained, painted or printed, 
containing an admixture of silk, and not otherwise provided for, 
there shall be levied, collected, and paid a duty of 

ten cents per square yard, and 

in addition thereto thirty-five per centum ad valorem. (823) 

349 Clothing ready made, and 

articles of wearing apparel of every description, 

handkerchiefs, and 

neckties or neck wear, 

composed of cotton 

or other vegetable fiber, 

or of which cotton or other vegetable fiber is the component material 
of chief value, 

made up or manufactured wholly or in part by the tailor, seamstress, 
or manufacturer, 

a all of the foregoing not specially provided for in this act, 

fifty per centum ad valorem 
h Provided, That all such clothing ready made and 
articles of wearing apparel having 
India rubber as a component material 

(not including gloves, or elastic articles that are specially provided for 
in this act), 

shall be subject to a duty of 

fifty cents per pound, and 

in addition thereto fifty per centum ad valorem. (324 a) 

350 Plushes, 

velvets, 
velveteens, 
corduroys, and 
all pile fabrics 

composed of cotton i 

or other vegetable fiber, 

a not bleached, dyed, colored, stained, painted, or printed, 

ten cents per square yard and twenty per centum ad valorem ; 
b on all such goods if bleached, 

twelve cents per square yard and twenty per centum ad valorem ; 
c if dyed, colored, stained, painted, or printed, 

fourteen cents per square yard and twenty per centum ad valorem ; 
d but none of the foregoing articles in this paragraph shall pay a less rate 
of duty than.forty per centum ad valorem. (325) 

351 Chenille curtains, table covers, and all goods 

manufactured of cotton chenille, 

or of which cotton chenille forms the component material of chief value, 

sixty per centum ad valorem. (324) 




42 


DIGEST OF STATUTES. 


352 Stockings, 

hose and half-hose, 

made on knitting machines or frames, 
composed of cotton 
or other vegetable fiber, 

and not otherwise specially provided for in this act, and 
shirts and drawers composed of cotton, 

valued at not more than one dollar and fifty cents per dozen, 

thirty-five per centum ad valorem. (322) 

353 Stockings, 
hose, and half-hose, • 

selvedged, fashioned, narrowed, or shaped wholly or in part 
by knitting machines or frames, 
or knit by hand, 

including such as are commercially known as seamless stockings, hose 
or half-hose, 

all of the above composed of cotton or other vegetable fiber, 
finished or unfinished, 

valued at not more than sixty cents per dozen pairs, 

twenty cents per dozen pairs, and in addition thereto 
twenty per centum ad valorem ; 

valued at more than sixty cents per dozen pairs and not more than 
two dollars per dozen pairs, 

fifty cents per dozen pairs, and in addition thereto 
thirty per centum ad valorem ; 

valued at more than two dollars per dozen pairs, and not more than 
four dollars per dozen pairs, 

seventy-five cents per dozen pairs, and in addition thereto 
forty per centum ad valorem; 
valued at more than four dollars per dozen pairs, 

one dollar per dozen pairs, and in addition thereto 
forty per centum ad valorem; and 
all shirts and drawers, 
composed of cotton or other vegetable fiber, 

valued at more than one dollar and fifty cents per dozen and not more 
than three dollars per dozen, 

one dollar per dozen, and in addition thereto 
thirty-five per centum ad valorem; 

/ valued at more than three dollars per dozen, and not more than five 
dollars per dozen, 

one dollar and twenty-five cents per dozen, and in 
addition thereto, forty per centum ad valorem; 
g valued at mor« than five dollars per dozen, and not more than seven 
dollars per dozen, 

one dollar and fifty cents per dozen, and in addition thereto 
forty per centum ad valorem ; 
h valued at more than seven dollars per dozen, 

two dollars per dozen, and in addition thereto 
forty per centum ad valorem. (323) 

354 a Cotton cords, 
braids, 


boot, shoe, and corset lacings,.thirty-five cents per pound • 

0 cotton gimps, ^ 

galloons, 
webbing, 
goring, 



TARIFF ACT OF 1890. 


43 


suspenders, and 
braces, 

any of the foregoing which are elastic or non-elastic, 

. ^ ^ forty per centum ad valorem; 

c Provided, that none of the articles included in this paragraph shall pay 
^ than.forty per centum ad valorem. (324) 

355 Cotton damask, in the piece or otherwise, and 

all manufactures of cotton not specially provided for in this act, 

forty per centum ad valorem. (325) 

Schedule J.—Flax, Hemp, and Jute, and Manufactures of. 

356 FJax straw,.five dollars per ton. (327) 

357 Flax, not hackled or dressed,.one cent per pound. (328) 

358 Flax, hackled, known as ‘‘dressed line,”.three cents per pound. (329) 

359 Tow, of flax or hemp,.one-half of one cent per pound. (330) 

360 Hemp,.twenty-five dollars per ton ; 

hemp, hackled, known as line of hemp,.fifty dollars per ton. (331) 

361 Yarn,* made of jute,.thirty-five per centum ad valorem. (335) 

362 a Cables, 

cordage,t and 

twine I (except binding twine **), 

composed in whole or in part of istle or Tampico fiber, manila, sisal 

grass, or sunn,.one and one-half cents per pound; 

b all binding twine manufactured in whole or in part from istle or Tam¬ 
pico fiber, manila, sisal grass, or sunn, 

seven-tenths of one cent per pound ; 
c cables and cordage made of hemp,...two and one-half cents per pound • 
d tarred cables and cordage,.three cents per pound. (344, 345, 346) 

363 Hemp and jute carpets and carpetings,...six cents per square yard. (377) 

364 Burlaps, not exceeding sixty inches in width, 

of flax, jute, or hemp, 

or of which flax, jute or hemp, 

or either of them, shall be the component material of chief value 
(except such as may be suitable for bagging for cotton), 

one and five-eighths cents per pound. (338) 

365 Bags for grain made of burlaps,.two cents per pound, (342) 

366 Bagging§ for cotton, 

gunny cloth,]| 


* “ Yarn is a single thread, more or less twisted, and used for warp or weft in manufacture, when, 
by the packing of the loom, it is held together without much twisting, and answers, too, a better 
purpofse than twine.” 

t The term “cordage,” as used in the tariff, being considered only applicable to ropes used iu 
the rigging of vessels, “common bale rope for baling cotton,” not used for that purpose, nor com¬ 
monly known as “cordage,” is entitled to entry as a manufacture of hemp. (Tr. Eeg., p. 563.) 

X “ Twme is a double and retwisted thread. Sometimes the manufacturer will designate a poor 
and slightly twisted twine as yarn, because not fit for the purposes for which twine is used, and 
only fit for the purposes for which yarn is used ; this, however, does not make it 'yarn.' ” (November 
28, 1863, N. Y.) 

^“‘Cotton bagging’ is commercially known, and understood to apply exclusively to articles 
used and suitable for the haling of cotton, without reference to material; and this the phraseology 
of the law clearly indicates.” (May 20, 1863, N. Y.) 

“A duty on ‘cotton bagging’ can be levied only on articles known as such in commerce when 
the act imposing the duty was passed.” (Curtis v. Martin, 3 How., 1Q9; Bacon v. Bancroft, 1 
Story, 341.) ^ 

II Gunny bags into which bags of rice were placed for greater security, and on landing were 
removed and sold without reference to the rice, possessed an independent Value, and were held to 
be liable to duty under this clause. May 30, 1865. (W. P. C. & Co.) As to tare on gunny cloth, 
see letter of March 30, 1866, N. Y. 

** As amended by act of February 18, 1891. 















44 


DIGEST OF STATUTES. 


366 and all similar material suitable for covering cotton, 
composed in whole or in part of hemp, flax, jute, or jute butts, 

a valued at six cents or less per square yard, 

one and six-tenths cents per square yard; 
h valued at more than six cents per square yard, 

one and eight-tenths cents per square yard. (343) 

367 Flax gill-netting, 

nets, 

webs, and 
seines,* 

a when the thread or twine of which they are composed is made of yarn 
of a number not higher than twenty, 

fifteen cents per pound, and thirty-five per centum ad valorem; 
h when made of threads or twines, the yarn of which is finer than num- * 
her twenty, 

twenty cents per pound and in addition thereto 
forty-five per centum ad valorem. (347) 

368 Linen hydraulic hose, 

made in whole or in part 

of flax, hemp or jute,.twenty cents per pound. (334) 

369 Oil-cloth for floors, stamped, painted or printed, including 

linoleum, 
corticene, 
cork-carpets, 
figured or plain, and 

all other oil-cloth (except silk oil-cloth), and 
water-proof cloth not specially provided for in this act, 
a valued at twenty-five cents or less per square yard, 

forty per centum ad valorem: 
b valued above twenty-five cents per square yard, 

cents per square yard and thirty per centum ad valorem. (339) 

370 Yarns* or threads composed 

of flax or hemp, or of a mixture of either of these substances, 

a valued at thirteen cents or less per pound,.six cents per pound * 

h valued at more than thirteen cents per pound, ^ 

, forty-five per centum ad valorem. (335) 

611a All manufactures of flax or hemp, 
or of which these substances, 

or either of them, is the component material of chief value, 

not specially provided for in this act,.fifty per centum ad valorem : 

b Provided^ That until January first, eighteen hundred and ninety-four 
such manufactures of flax, ’ 

containing more than one hundred threads to the square inch, count¬ 
ing both warp and filling, 
shall be subject to a duty of 

thirty-five per centum ad valorem in lieu of the duty herein provided. 

372 Collars and cuffs, 

a composed entirely of cotton, 

fifteen cents per dozen pieces and thirty-five per centum ad valorem ; 

b composed in Vhole or in part of linen, 

thirty cents per dozen pieces and forty per centum ad valorem; (334) 

^ An importation claimed to be aaeine, but destitute of the usual weights, sinkers and rones 
necessary to constitute a complete seme” within the meaning of the law imposing duties^on 
^See'note^o^bl^^^^ liable to duty as a flax twine at 40 per cent. (June 2, 1866, G. C.) 








TARIFF ACT OF 1890. 


45 


373 


c shirts, and 

all articles of wearing apparel of every description, not specially pro¬ 
vided for in this act, 
composed wholly or in part of linen, 

fifty-five per centum ad valorem. (324, 334) 

Laces, 
edgings, 
embroideries, 
insertings, 
neck rufflings, 
ruchings, 
trimmings, 
tuckings, 

lace window-curtains, and 
other similar tamboured articles,* and 
articles embroidered* by hand or machinery, 
embroidered and hem-stitched handkerchiefs, and 
articles made wholly or in part of lace, rufllings, tuckings or ruchings, 
% all of the above named articles, composed ’ 

of flax, jute, cotton, or other vegetable fiber, 
or of which these substances, 
or either of them, 
or a mixture of any of them, 
is the component material of chief value, 
not specially provided for in this act, 

sixty per centum ad valorem : (337) 
b Provided, That articles of wearing apparel, and 
textile fabrics. 


when embroidered by hand or machiner}^, and 
whether specially or otherwise provided for in this act, 
shall not pay a less rate of duty 

than that fixed by the respective paragraphs and schedules of this act 
upon embroideries of the materials of which they are respectively 
composed. 

374 All manufactures of jute, or other vegetable fiber, 
except flax, hemp or cotton, or 
of which jute or other vegetable fiber, 
except flax, hemp or cotton, 
is the component material of chief value, 
not specially provided for in this act, 

a valued at five cents per pound or less,.two cents per pound; 

h valued above five cents per pound, forty per centum ad valorem. (351) 


* Cotton velvet elaborately embroidered and cut in slips or patterns of tbe size and shape of 
slippers was held to be embraced in the embroidery clause under the act of 1857. (August 24, 
1857, New York.) 

It has been the practice to classify under these sections (of the acts of 1861 and 1862), (com¬ 
monly known as the embroidery clauses) such goods as are commercially known as ‘embroideries,’ 
and not manufactures of any material to which embroidery may be added.” (April 20, 1865, New 
York.) 

The term “ embroidered or tamboured,” as used in those sections, can only be properly and 
safely applied to those fabrics figured*or ornamented by the employment of the needle, whether 
directed by the hand, or by machinery in the loom or frame; and consequently manufactures 
figured in the loom or machine which weaves the fabric, as the texture is formed, without the 
employment of the needle either by hand or by mechanical agency, are not, therefore, to be con¬ 
sidered as comprehended in this classification and liable to duty as “ embroidered or tamboured.” 
(See Tr. Keg., p. 565.) 




46 


DIGEST OF STATUTES. 


Schedule K.—Wool aistd Manufactukes of 

375 All wools, 

hair of the camel, goat, alpaca, and other like animals 
shall be divided for the purpose of fixing the duties 
thereon 

into the three following classes: (352)* 

376 Class one, 

that is to say, 

Merino, mestiza, mets, or metis wools, or 
other wools of Merino blood, 
immediate or remote, 

Down clothing wools, and 

wools of like character with any of the preceding, 
including such as have been heretofore usually imported into the 
United States 

from Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Rus¬ 
sia, Great Britain, Canada, 
and elsewhere, and 

also including all wools not hereinafter described or designated in 
classes two and three. (353) 

377 Class two, 

that is to say, 

Leicester, Cotswold, Lincolnshire, Down combing wools, Canada long 
wools, or 

other like combing wools of English blood, and 

usually known by the terms herein used, and 

also hair of the camel, goat, alpaca, and other like animals. (354) 

378 Class three, 

that is to say, 

Donskoi, native South American, Cordova, Valparaiso, native Smyrna, 

Russian camels’ hair, and 

including all such wools of like character 

as have been heretofore usually imported into the United States 
from Turkey, Greece, Egypt, Syria, 

• and elsewhere, 

excepting improved wools hereinafter provided for. (355) f 

379 The standard samples of all wools which are now or may be hereafter 

deposited in the principal custom-houses of the United States, under 
the authority of the Secretary of the Treasury,t 
shall be the standards for the classification of wools under this act 
and the Secretary of the Treasury shall have the authority ’ 

to renew these standards and 

to make such additions to them from time to time as may be required 
mid he shall cause to be deposited like standards ’ 

in other custom-houses of the United States when they may be needed. 

380 Whenever wools of class three shall have been 

improved by the admixture of Merino or English blood, 
from their present character 
as represented by the standard samples 

now or hereafter to be deposited in the principal custom-houses of the 
United States, 
such improved wools 

shall be classified for duty either as class one or as class two, as the 
case may be. (356 h) 


Wool. 
to be charged 


* Classification by race and blood the rule. (S. S., 361.) 
t Rev. St., Sec. 2916. Heyl, Ed. of 1882, par. 1878. 




TARIFF ACT OF 1890. 


47 


381 The duty on wools of the first class 

which shall be imported 
washed shall be 

twice the amount of the duty to which they would be subjected if 
imported 

unwashed ; and the duty on wools of the , 
first and second classes which shall be imported 
scoured shall be 

three times the duty to which they would be subjected if imported 
unwashed. (356a) 

382 Unwashed wools shall be considered such as shall have been 

shorn from the sheep without any cleansing; 
that is, in their natural condition. 

Washed wools shall be considered such as have been 
washed with water on the sheep’s back. 

Wool washed in any other manner than on the sheep’s back 
shall be considered as scoured wool. 

383 a The duty upon wool of the sheep, 

or hair of the camel, goat, alpaca, and other like animals which shall 
be imported 

in any other than ordinary condition, or which shall be 
changed in its character or condition 
for the purpose of evading the duty, or which shall be 
reduced in value by the admixture of dirt or any other foreign sub-' 
stance, or which has been 
sorted or increased in value by the 
rejection of any part of the original fieece, shall be 
twice the duty to which it would be otherwise subject: (3566) 
h Provided, That skirted wools as now imported are hereby excepted. 
c Wools on which a duty is assessed amounting to three times or more 
than that which would be assessed if said wool was imported 
unwashed, 

such duty shall not be doubled on account of its being sorted. 
d If any bale or package of wool or hair specified in this act, 
imported as of any specified class, 

or claimed by the importer to be dutiable as of any specified class 
shall contain any wool or hair subject to a higher rate of duty than the 
class so specified, 

the whole bale or package shall be subject to the 
highest rate of duty chargeable on wool of the class subject to such 
higher rate of duty, and 

e if any bale or package be claimed by the importer to be 

shoddy, mungo, fiocks, wool, hair, or other material of any class speci¬ 
fied in this act, and such bale contain any 
admixture of any one or more of said materials, 
or of any other material, 

the whole bale or package shall be subject to duty at the 
highest rate imposed upon any article in said bale or package. 

384 a The duty upon all wools and hair of i\ie first class shall be 

eleven cents per pound, 

6 and upon all wools or hair of the second class 

twelve cents per pound. (357, 358) 

385 On wools of the third class, and 

on camel’s hair of the third class, 

the value whereof shall be thirteen cents or less per pound, including 
charges, the duty shall be...thirty-two per centum ad valorem. (359) 


48 


DIGEST OF STATUTES. 


386 On wools of the third class, and 

on camel’s hair of the third class, 

the value whereof shall exceed thirteen cents per pound including 
charges, the duty shall be.fifty per centum ad valorem. (359;* 

387 Wools on the skin shall pay 

the same rate as other wools, the 

quantity and value to be ascertained under such rules as the Secretary 
of the Treasury may prescribe.t (360) 

388 On noils, 

shoddy, 

top waste, stubbing waste, roving waste, ring waste, yarn waste, gar- 
netted waste, and all other wastes, 
composed wholly or in part of wool, the duty shall be 

thirty cents per pound. (361) 

389 On woolen rags,}; 

mungo, and 

flocks,§ the duty shall be.ten cents per pound. (361) 

390 Wools and 

hair of the camel, goat, alpaca, or other like animals, 

in the form of roping, roving, or tops, and 

all wool and hair which have been advanced in any manner, 

or by any process of manufacture, 

beyond the washed or scoured condition, 

not specially provided for in this act, 

shall be subject to the same duties as are imposed 

upon manufactures of wool not specially provided for in this act. 

391 On woolen and worsted yarns, made wholly or in part of wool, worsted, 

the hair of the camel, goat, alpaca, or other animals, 
a valued at not more than thirty cents per pound, 
the duty per pound shall be 

two and one-half times the duty imposed by this act 
on a pound of unwashed wool of the first class, and 
in addition thereto, thirty-five per centum ad valorem ; 
h valued at more than thirty cents and not* more than forty cents per 
pound, 

the duty per pound shall be 

three times the duty imposed by this act 
on a pound of unwashed wool of the first class, and 
in addition thereto thirty-five per centum ad valorem ; 
c valued at more than forty cents per pound, the duty per pound shall be 
three and one-half times the duty imposed by this act 
on a pound of unwashed wool of the first class, and 
in addition thereto forty per centum ad valorem. (363) 

392 On woollen or worsted 

cloths, 

shawls. 


•if The percentage of allowance for increase in weight of wool should be ascertained by the 
appraisers and reported to collector in the same manner as estimates of damage, (May, 1871, N. Y.) 

t This clause subjects the wool to duty according to class and value as a distinct arUcle, and the 
skins to a separate classification. The proper way to ascertain the allowance to be made for the 
pelts is by pulling (not shearing) the wool from the skins, for the purpose of estimating the cor¬ 
rect weight of the same. (Nov. 18, 1871; Sept. 16, 1872. Syn. Ser., 955, 1227.) 

t “ Forty per cent, of woolen rags in bundles of rags for the manufacture of paper is too large 
a proportion to be admitted free of duty. The importer should, where no evidence of fraud ap¬ 
pears, be made to separate the free from the dutiable rags on entry.’' (Dec. 28, 1868, Eochester.) 

^ “ Pulverized waste, or flock, or shoddy,” was held to be liable to the same duty as waste 
flocks, or shoddy, under the Act of 1846. (Lamrig v. Maxwell, 3 Bl. C. C., 125. See also Tr 
Eeg., p. 567.) 






TARIFF ACT OF 1890. 


49 


knit fabrics, and 

all fabrics made on knitting machines or frames, and 
all manufactures* of every description 

made wholly or in part of wool, worsted, the hair of the camel, soat 
alpaca, or other animals, ’ ° ’ 

not specially provided for in this act, 
a valued at not more than thirty cents per pound 
the duty per pound shall be ’ 


the duty imposed by this act 

on a pound of unwashed wool of the first class, and 
in addition thereto forty per centum ad valorem^; 
valued at more than thirty and not more than forty cents per pound 
the duty per pound shall be r > 


three and one-half times the duty imposed by this act 
on a pound of unwashed wool of the first class, and 
in addition thereto forty per centum ad valorem ; 
c valued at above forty cents per pound, ’ 

the duty per pound shall be ’ 

four times the duty imposed by this act on a pound of 
unwashed wool of the first class, and 

in addition thereto fifty per centum ad valorem. (362, 363) 

393 On blankets,t 

hats of woolj and 
flannels for underwear, 

composed wholly or in part of wool, the hair of the camel, goat, alpaca, 
or other animals, o ? ^ » 

a valued at not more than thirty cents per pound, 
the duty per pound shall be 


the same as the duty imposed by this act 


“ Paddingscalled “ calf hair and cotton paddings,” but returned by the appraiser as manu¬ 
factures of wool and cotton, are subject to duty under this provision. (Feb. 9, 1872, Phil.) 

‘‘The materials of which certain railway rugs, imitation Astrakhan cloth,’seal-?kiu‘cloakings 
and other similar goods are composed, mfd. partly of hair, having been found to be so blended 
that it was impracticable to determine by an examination whether said goods contained any wool 
or worsted, or wool or worsted waste, the Department decided that they should be classified as a 
mf. of wool, under the second clause of section 2, Act of March 2, 1867, except in cases where the 
invoice is accompanied by a certificate from the manufacturer of the goods ” in the form prescribed. 
S. S., 739. 

On October 19, 1875 (S. S., 2480), the Department ruled that this certificate should, in future, be 
disregarded; and reinstated prior rules and principles for the determination of the classification 
of all goods imported under the commercial designation of “ calf or cow-hair goods: ” to apply not 
only to subsequent importations, but also to those previously made, and remainino* in the custody 
of the collector. 

Upon like importations remaining in warehouse, or withdrawn upon entries not finally liqui¬ 
dated, duties were directed to be assessed, as far as practicable, at the rates appertaining to mfs. in 
part of wool n. o.p. f. 

As to liquidated withdrawal entries covering goods of this class, the Department reserved the 
right of reliquidation and suit for the recovery of balances. (S. S-, 2480.) But, under Department 
ruling of Oct. 26, 1876, all mfs. commercially known as calf-or (xm-hair goods,' > axQ dutiable as 
woolens or their similitudes respectively. (S. S., 3011. 

“ Worsted being a distinct article, known in commerce under that name, worsted shawls with 
cotton borders, and suspenders with cotton ends, are not liable to be rated for duties as manufac¬ 
tures of wool.” (Elliott V. Swartwout, 10 Pet., 137). But are specifically provided for now in nara- 
graph 392. 

“Under the Act of 1842, goats’ hair plush or mohair plush, though composed partly of cotton, 
was chargeable with duty as a manufacture of ‘ goats ’ hair or mohair.’” (Thorp v Lawrence 1 
Bl. C. C., 351.) 

t See Treasury Eegulations of 1857, pp. 555, 556, as to what is comprehended under the term 
“blanket.” “Traveling rugs,” held not to be blankets. (September 21, 1859. New York.) 

I “ The term ‘ hats of wool ’ applies only to hats the bodies of which are composed of wool that 
has undergone no process of manufacture except felting or fulling, and not to hats made of woolen 
cloth.” (September 1, 1860. New York.) 


4 





50 


DIGEST OF STATUTES. 


393 a on one pound and one-half of unwashed wool of the first class, and 

in addition thereto thirty per centum ad valorem ; 
h valued at more than thirty and not more than forty cents per pound, 
the duty per pound shall be 

twice the duty imposed by this act on a pound of 
unwashed wool of the first class ; 

c valued at more than forty cents and not more than fifty cents per pound, 

. the duty per pound shall be 

three times the duty imposed by this act on 
a pound of unwashed wool of the first class ; and / 

d in addition thereto upon all the above-named articles 

thirty-five per centum ad valorem. 

e On blankets 
and hats of wool 

composed wholly or in part of wool, the hair of the camel, goat, alpaca, 
or other animal, 

valued at more than fifty cents per pound, 
the duty per pound shall be 

three and a half times the duty imposed by this act 
on a pound of unwashed wool of the first class, and 
in addition thereto forty per centum ad valorem. 

/ Flannels composed wholly or in part of wool, the hair of the camel, goat, 
alpaca, or other animals, 
valued at above fifty cents per pound, 

shall be classified and pay the same duty as women’s and children’s 
dress goods, coat linings, Italian cloths, and goods of similar character 
and description provided by this act. (363) 

394 On women’s and children’s 

dress goods, 
coat linings, 

Italian cloths, and 

goods of similar character or description, 
of which the 

warp consists wholly of cotton or other vegetable material, 
with the remainder of the fabric, 

composed wholly or in part of wool, worsted, the hair of the camel, 
goat, alpaca, or other animals, 
a valued at not exceeding fifteen cents per square yard, 

seven cents per square yard, and 
in addition thereto forty per centum ad valorem ; 
h valued at above fifteen cents per square yard, 

,^, eight cents per square yard, and 

in addition thereto fifty per centum ad valorem : 
c Provided, That on all such goods 

weighing over four ounces per square yard 
the duty per pound shall be 

four times the duty imposed by this act on 
a pound of unwashed wool of the first class, and 
in addition thereto fifty per centum ad valorem. (365) 

395 a On women’s and children’s 

dress goods, 
coat linings, 

Italian cloth, (365) 
bunting, (364) and 

goods of similar description and character, 

composed wholly or in part of wool, worsted, the hair of the camel, 
goat, alpaca, or other animals, and 


TARIFF ACT OF 1890. 


51 


not specially provided for in this act, 

the duty shall be...^...twelve cents per square yard ; and 

in addition thereto fifty per centum ad valorem * 
h Provided, That on all s\ich goods 

weighing over four ounces per square yard 
the duty per pound shall be 

times the duty imposed by this act on 
a pound of unwashed wool of the first class, and 
in addition thereto fifty per centum ad valorem. (365) 

396 a On clothing, ready made, and 

articles 'of wearing apparel,* (366) 
of every description, 

made up or manufactured wholly or in part 
not specially provided for in this act, 

h felts not woven, and not specially provided for in this act, (362) and 
c plushes and • ? v / 

other pile fabrics, (362) 

d all the foregoing, composed wholly or in part of wool, worsted, the hair 
of the camel, goat, alpaca, or other animals 
the duty per pound shall be 

four and one-half times the duty imposed by this act on 
a pound of unwashed wool of the first class, and 
in addition thereto sixty per centum ad valorem. 

397 On cloaks, 

dolmans, 
jackets, 
talmas, 
ulsters, or 

other outside garments for ladies and children’s apparel, and 
goods of similar description, or used for like purposes, 
composed wholly or in part of wool, worsted, the hair of the camel, 
goat, alpaca, or other animals, 
made up or manufactured wholly or in part, 
the duty per pound shall be 

four and one-half times the duty imposed by this act 
o-n a pound of unwashed wool of the first class, and 
in addition thereto sixty per centum ad valorem, (367) 

398 On webbings, 

gorings, 

suspenders, 

braces, 

beltings, 

bindings, fbraids, 


* “By the term ‘ wearing apparel,’ Congress intended to make the purpose, adaptation and use 
of an article, and not its commercial designation, the test of its dutiable description ” fMaillard 
r. Lawrence, 16 How., 251; S. C., 1 Bl. C. C., 504.) • 

Shawls and scarfs, or slips of whatever material, are wearing apparel. (Tr. Reg., p, 583.) 

Pocket handkerchiefs although hemmed and otherwise prepared for use, are noTto ’be classified 
as “articles worn.” (Ibid., p. 570.) 

Purses being articles carried, and not worn, within the meaning of the law, are chargeable with 
duty according to component materials. (Ibid., p. 581.) 

“ Under the act of 1846, shawls of worsted and cotton silk and worsted, silk, barege, merino, 
mousseline de laine, and worsted and silk scarfs, were subject to a duty of thirty per centum ad 
valorem, as wearing apparel.” (Maillard v. Lawrence, 16 How., 251; S. C. 1 Bl. C. C., 504.) 

“Under that act, scarfs or shawls, manufactured in looms, in strips or pieces, containing several, 
and actually separated before importation, were chargeable with a duty of thirty per centum as 
wearing apparel.” (Ibid. See also Tr. Reg., p. 573.) 

t This clause embraces, braids of cotton and worsted. (Dept. Let., April 11, 1867. C. & Co.) And 
galloons and fringes of mohair and bugles. (April 9,1867. L. & B.) And gimps or trimmings of 
worsted and beads. (May 1, 1867. J. C. K.) And dress-trimmings of worsted and beads (Mav 
31.1867, New York.) ’ ^ 






52 


DIGEST OF STATUTES. 


398 galloons, 
fringes, 
gimps, 
cords, 

cords and tassels, 
dress trimmings, 
laces and embroideries, 
head nets, 

buttons, or barrel buttons, or buttons of other forms, for tassels or 
ornaments, 

wrought by hand or braided by machinery 
any of the foregoing which are elastic or non-elastic, 
made of wool, worsted, the hair of the camel, goat, alpaca, or other 
animals, 

or of which wool, worsted, the hair of the camel, goat, alpaca, or other 
animals is a component material, 

the duty shall be.sixty cents per pound; and 

in addition thereto.sixty per centum ad valorem. (368) 

399 Aubusson, 

Axminster, 

Moquette, and 
Chenille carpets, 
figured or plain, 

carpets woven whole for rooms, and 

all carpets or carpeting of like character or description, and 
oriental, 

Berlin, 

and other similar rugs,.sixty cents per square yard ; and 

in addition thereto.forty per centum ad valorem. (369) 

400 Saxony, 

Wilton, and 
Tournay velvet carpets, 
figured or plain, and 

all carpets or carpenting* of like character or description, 

sixty cents per square yard, and 
in addition thereto.forty per centum ad valorem. (370) 

401 Brussels carpets, 

figured or plain, and 

all carpets or carpeting of like character or description, 

forty-four cents per square yard, and 
in addition thereto.forty per centum ad valorem. (371) 

402 Velvet and 

tapestry velvet carpets, 
figured or plain, 

printed on the warp or otherwise, and 

all carpets or carpeting of like character or description, 

forty cents per square yard, and 
in addition thereto.forty per centum ad valorem. (372) 

403 Tapestry Brussels carpets, 

figured or plain, and 

all carpets or carpeting of like character or description, printed 
on the warp or otherwise,...twenty-eight cents per square yard, and 
in additicm ih^xQio .forty per centum ad valorem. (373) 

404 Treble ingrain. 


* “ Carpenting ” in the act as enrolled. 












TARIFF ACT OF 1890. 


53 


three-ply and 

all chain Venetian carpets,.nineteen cents per square yard, and 

in addition thereto...!.forty per centum ad valorem. (374) 

405 Wool Dutch and 

two-ply ingrain carpets,.fourteen cents per square yard, and 

in addition thereto.forty per centum ad valorem. (375) 

406 a Druggets and 

bookings, 

printed, colored, or otherwise,...twenty two cents per square yard, and 

in addition thereto.forty per centum ad valorem. 

h Felt carpeting, 

figured or plain,.eleven cents per square yard, and 

in addition thertto.forty per centum ad valorem. (376) 

407 Carpets and carpeting of 

wool, 
flax or 
cotton, 

or composed in part of either, 
not specially provided for in this act, 

fifty per centum ad valorem. (378 a) 

408 Mats, 

rugs,* 

screens, 

covers, 

hassocks, 

bed sides, 

art squares, and 

other portions of carpets or carpeting 
made wholly or in part of wool, and 
not specially provided for in this act, 

shall be subjected to the.rate of duty herein imposed 

on carpets or carpetings of like character or description. (378 h) 


Schedule L.—Silk and Silk Goods. 

409 Silk partially manufactured 

from cocoons or from waste-silk, and 
not further advanced or manufactured 

than carded or combed silk,.fifty cents per pound. (380) 

410 a Thrown silk, not more advanced than 

singles, 
tram, 
organzine, 
sewing silk, 
twist, 
floss,t and 

silk threads or yarns of every descrption, 

except spun silk,.thirty per centum ad valorem ; 


* See department Letter of September 11, 1866, to S. & Co., as to what were rugs ” under the 
fifth section of the tariff act of 1864. (§ 369, Heyl Ed. of 1882.j 

Certain so-styled “railway rugs” of cows’ hair and cotton, or calves’ hair and cotton, held not 
to be “rwgrs” under this act. They should be classified according to the materials of “which 
they are composed, to be determined by the appraiser on examination,” etc. (January 18, 1870, 
Uuited States Appraiser, Boston.) 

t Floss-silk is “ well-known to the trade as a fine, loose article without twist,” and does not 
embrace “ a double and twisted thread of silk.” (April 29, 1867, W. H. H. & Co. See also March 
21, 1870, N. Y.) 













54 


DIGEST OF STATUTES. 


410 h spun silk in skeins or cops or on beams, 

thirty-five per centum ad valorem. (381) 

411 Velvets, 

plushes, or 
other pile fabrics, 

a containing, exclusive of selvedges, 

less than seventy-five per centum in weight of silk, 

one dollar and fifty cents per pound and 

fifteen per centum ad valorem; 
h containing, exclusive of selvedges, 

seventy-five per centum or more in weight of silk, 

three dollars and fifty cents per pound, and 
fifteen per centum ad valorem ; « 

c but in no case shall any of the foregoing articles 

pay a less rate of duty than....fifty per centum ad valorem. (383) 

412 Webbings, 

gorings, 

suspenders, 

braces, 

beltings, 

bindings, 

braids, 

galloons, 

fringes, 

cords and tassels, 

any of the foregoing which are elastic or non-elastic, 

buttons, and 

ornaments, 

made of silk, or of which silk is the component material of chief value, 

^ , fifty per centum ad valorem. (383) 

413 a Laces and 

embroideries, 
handkerchiefs, 
neck rufflings and ruchings, 
clothing ready made, and 

articles of wearing apparel of every description, including 
knit goods, 

made up or manufactured wholly or in part by the tailor, seamstress 
or manufacturer, 

composed of silk, or of which silk is the component material of chief 
value, 

not specially provided for in this act,...sixty per centum ad valorem : 

6 Provided, Tha.t all such clothing ready made and articles of wearing 
apparel when ° 

composed in part of India rubber 

(not including gloves or elastic articles that are specially provided for 
in this act), ^ 

shall be subject to a duty of..eight cents per ounce, and 

in addition thereto sixty per centum ad valorem. (383) 

414 a All manufactures of silk, or 

of which silk is the component material of chief value 
not specially provided for in this act,* ’ 

___ fifty per cen tum ad valorem : (383) 

* Silk and cotton vestings so-styled, but sold as a pure silk article, were found tipon examiua- 
tion to contain a very small proportion of cotton, and were properly classified, as silk vestings 
subject to a duty of 60 per cent, ad valorem. (January 6, 1871 NY) 

known as “silk hat-bands,” having one ot two threads of cotton in 
the edge—classified as silk trimmings.” (October 5, 1867, and April 9,1868.) 







TARIFF ACT OF 1890. 


55 


414 h Provided^ That all such manufactures of which 

wool, or the hair of the camel, goat, or other like animals is a compo¬ 
nent material, 

shall be classified as manufactures of wool. 

Schedule M.—Pulp, Papeks, ais^d Books. 

Pulp and Paper : 

U5 a Mechanically ground wood pulp, 

- , . , two dollars and fifty cents per ton dry weight: 

0 chemical wood pulp, 

unbleached,.six dollars per ton dry weight; 

^ ...seven dollars per ton dry weight. (893) 

416 Sheathing paper,...^...ten per centum ad valorem. (389) 

417 Printing paper unsized, suitable only for books and newspapers, 

. . fifteen per centum ad valorem. (387) 

418 Printing paper sized or glued, suitable only for books and newspapers, 

twenty per centum ad valorem. (386) 

419 a Papers known commercially as 

copying paper, 

filtering paper, silver paper, and 
all tissue paper, white or colored, 

made up in copying books, reams, or in any other form, 

eight cents per pound, and 
in addition thereto fifteen per centum ad valorem; 
h albumenized or sensitized paper, 

thirty;five per centum ad valorem. (392) 

420 a Papers known commercially as 

surface-coated papers, and 
manufactures thereof, 
card-boards, 

h lithographic prints from either stone or zinc, 
bound or unbound 

(except illustrations when forming a part of a periodical, newspaper, 
or in printed books accompanying the same), and 
c all articles produced either in whole or in part 
by lithographic process, and 
d photograph, autograph and scrap albums, 
wholly or partially manufactured, 

thirty-five per centum ad valorem. (384, 388) 

Manufactures of Paper. 

421 Paper envelopes,...twenty-five cents per thousand. (391) 

422 Paper hangings and 

paper for screens or fire-boards, 
writing-paper, 
drawing-paper, and 

all other paper not specially provided for in this act, 

twenty five per centum ad valorem. (392) 

423 *Books, including 


“Books invoiced as ‘metallic memorandum books/or ‘metallic books with flap and band/ 
containing a few blank leaves between covers of leather, one of the covers having a flap, and con¬ 
taining a pocket for money or papers, the chief material being leather, are not to be regarded as 
‘blank books,’ but as ‘manufactures of leather not otherwise provided for.’” (Tr. Reg., p. 557.) 

So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classifi^ 
as manufactures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.) 

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are 
dutiable. (May 23, 1864. F. G. B.) 

Books sent out of the United States to be bound, are lihble to duty on their full value on their 
return. (May 19, 1870, R. H. Jr., Syn. Series, 666.) 







56 


DIGEST OF STATUTES. 


423 blank books of all kinds, 
pamphlets, and 
engravings,* 

bound or unbound, 

photographs, 

etchings, 

maps, 

charts, and 

all printed matter not specially provided for in this act, 

twenty-five per centum ad valorem. (384) 

424 Playing cards,.fifty cents per pack. (478) 

425 Manufactures of paper, or of which 

paper is the component material of chief value, not specially provided 
for in this act,.twenty-five per centum ad valorem. (388) 

Schedule N.—Sundries. 

426 Bristles,...ten cents per pound. (402) 

427 Brushes, and 

brooms 

of all kinds, including 
feather dusters and 

hair pencils in quills,.forty per centum ad valorem. (403, 404) 

Buttons and Button Forms: 

428 Button forms: 

Eastings, 
mohair, 
cloth, 
silk, or 

other manufactures of cloth, 

woven or made in patterns of such size, shape, or form, or 
cut in such manner as to be fit 

for buttons exclusively,.ten per centum ad valorem. (382) 

429 a Buttons* commercially known as 

Agate buttons,.twenty-five per centum ad valorem. (407) 

h Pearl and shell buttons,..two and one-half cents per line 

button measure of one-fortieth of one inch.per gross, and 

in addition thereto twenty-five per centum ad valorem. (486) 

430 Ivory, ^ ^ ^ ; 

vegetable ivory, 

bone or horn buttons,t.fifty per centum ad valorem. (407) 

431 Shoe-buttons,t 


* This includes colored engravings. (Knoedler v. Schell, 17 Leg. Int., p. 373.) Also “paper 
slipper patterns consisting of small sheets of paper with lines engraved thereon, at equal distances, 
upon which are impressed in colors, the heads of animals.” (January 19, 1869, Boston.) Also 
lithographs colored in oil. (Dept. Let., January 25th, 1861, N. Y.) 

t Articles imported under the name of buttons and having shanks, showing that they were to 
be used as buttons, were classified under “Schedule D,” taritf of 1846; while others, havim^ no 
shanks, but capable of use as “dress ornaments,” were classified under “Schedule C,” and 'sub¬ 
jected to duty according to the material of w'hich they are composed. (Julv 28 Se’ntember 22 
and 28, and October 3, 1857, N. Y.) ’ 

Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not 
to be buttons or button-moulds, but manufactures of which silk is the component of chief value 
and manufactures of wood respectively. (October 18, 1864, Boston.) ' 

But under the present law buttons other than above are not specifically provided for but are 
.dutiable according to component material. ’ 













TARIFF ACT OF 1890. 


57 


made of paper, board, papier mach6, pulp, or 

other similar material not specially provided for in this act, 

i Qo 1 exceeding three cents per gross,..one cent per gross. (407) 

4:62 a Coal, bituminous, and o ? r b v y 

.•-.seventy-five cents per ton of twenty-eight bushels, 

eighty pounds to the bushel; . 

b coal slack or culm,* 

such as will pass through a half-inch screen, 

. , , , thirty cents per ton of twenty-eight bushels, 

eighty pounds to the bushel. (416, 417) 

433 Cd^e,........ ...twenty per centum ad valorem. (418) 

4 a Cork bark, cut into squares or cubes.ten cents per pound; 

435 corks,.fifteen cents per pound. (422) 

draughts, 
chess-men, 
chess-balls, and 

billiard, pool, and bagatelle balls, 

Aon ^ ^,(^v^^y>bone, or other materials,...fifty per centum ad valorem. (424) 
43b Dolls, 

doll-heads, 
toy marbles 

of whatever material composed, and 
all other toys f 

not composed of rubber, china, porcelain, parian, bisque, earthen or 
stoneware, and 

not specially provided for in this act, 

_ thirty-five per centum ad valorem. (425) 

437 Emery grains, and 

emery manufactured, ground, pulverized, or refined, 

one cent per pound. (426) 

Explosive Substances: 

438 Fire-crackers of all kinds.eight cents per pound, 

but no allowance shall be made for 
tare or damage thereon. (431) 

439 Fulminates, 


fulminating powders, and 

like articles, liot specially provided for in this act, 

thirty per centum ad valorem. (434) 

440 Gunpowder, and 

all explosive substances 

used for mining, blasting, artillery, or sporting purposes, when 

a valued at twenty cents or less per pound,.five cents per pound ; 

b valued above twenty cents per pound.eight cents per pound. (439) 

441 a Matches, friction or lucifer, of all descriptions, 

per gross of one hundred and forty-four boxes, 
containing not more than one hundred matches per box, 

• ten cents per gross; 

b when imported otherwise than in boxes containing not more than one 
hundred matches each,...one cent per one thousand matches. (433) 

442 Percussion-caps,.forty per centum ad valorem. (474) 

443 a Feathers and downs of all kinds, 


Culm of coal embraces the screenings of bituminous as well as of anthracite coal. (Case of 
Odiorne v. Rentoul, U. S. C. C,, March 10, 1870, Boston.) 

t Certain fans, furs, jewelry, combs, brushes, etc., in miniature, known in commerce collec¬ 
tively as “ dolls’ wardrobe,” held to be properly classified as toys. (Feb. 4, 1870, N. Y.) 











58 


DIGEST OF STATUTES. 


443 a crude or not dressed, colored, or manufactured, 

not specially provided for in this act,.ten per centum ad valorem; 

b when dressed, colored, or manufactured, including 
quilts of down and other 
manufactures of down, and also including 
dressed and finished birds 
suitable for millinery ornaments, and 

artificial and ornamental feathers and flowers, or parts thereof, 
of whatever material composed, not specially provided for in this act, 

fifty 2 )er centum ad valorem. (429) 

444 Furs, dressed on the skin,* 

but not made up into articles, and 

furs not on the skin, prepared for hatters’ use, 

twenty per centum ad valorem. (450) 

445 Glass beads, loose, unthreaded or unstrung, 

ten per centum ad valorem. (396) 

446 Gun-wads of all descriptions,., thirty-five per centum ad valorem. (440) 

447 Hair, human, if clean or drawn but not manufactured,! 

twenty per centum ad valorem. (444) 

448 Hair-cloth, known ascrinoline-cloth,” 

eight cents per square yard. (445) 

449 Hair-cloth, J known as “ hair seating,” / 

thirty cents per square yard. (446) 

450 Hair, curled, suitable for beds or mattresses, 

fifteen per centum ad valorem. (443) 

451 Hats, for men’s, women’s, and children’s wear, 

composed of the fur of the rabbit, beaver, or other animals, or 
of which such fur is the component material of chief value, 
wholly or partially manufactured, including 

fur hat bodies,.fifty-five per centum ad valorem. (400) 

Jewelry and Precious Stones : 

452 Jewelry: All articles, not elsewhere specially provided for in this act 

composed of precious metals or imitations thereof, 
whether set with coral, jet, or pearls, or with diamonds, rubies, 
cameos, or 

other precious stones, or 

imitations thereof,§ or « 

otherwise, and 

which shall be known commercially as 
“ jewelry,” and 

cameos in frames,||.fifty per centum ad valorem. (459) 


* This embraces squirrels’ tails, dyed or dressed, or which, although uot dyed, have under¬ 
gone a process beyond the raw or natural condition, which has cleansed, softened, prepared or 
dressed them, so that they have been brought to a state fit and ready, without any further 
preparation, to be used as imported. (June 8, 1867, G, K.) Also dressed black lambskins 
(August 5, 1870, N. Y.) 

t Hair styled by the importers^'* cheveux bruts,” but returned by the appraisers as human 
hair, cleansed, dyed, and fully prepared and ready for bra iding, curling, etc., was classified as 
“ human hair cleansed or prepared for use.” (July 27, 1860. New Orleans.) 

t Selvedge is part of the fabric, and to be included in the measurement of the width. S S 
1877.) 

^ Quaere: What is the effect of the amplification of this provision from that of the late law upon 
Department decisions of Dec. 3, 1863, N. Y., and Nov. 2,1864, Boston, as to the classification of cer¬ 
tain jet and coral goods? 

II Cameos and mosaics in settings or frames of material other than metal were, under former 
acts, classified as unenumerated articles subject to 20 per centum. (Tr. Eeg., pp. 559 and 575.) 

The cameo is manufactured of a material composed of various colored layers, and so carved in 
relief as to exhibit different colors in the several parts or elevations of the work. The “ cameo ” 







TARIFF ACT OF 1890. 


59 


f r ? .ten per centum ad valorem. (480, 822) 

454 Precious stones of all kinds * * 

a cut but not set,...ten per centum ad valorem: (480) 

0 it set, and not specially provided for in this act, 

. . twenty-five per centum ad valorem. (459) 

c imitations of precious stones composed of paste or glass, 

• not exceeding one inch in dimensions, 

not set,.ten per centum ad valorem. (420) 


Leather and Manufactures of : 

455 Bend or belting leather and 
sole leather, and 

leather not specially provided for in this act, 

Arn r, ^ centum ad valorem. (460) 

4ob a Calt-skins, tanned, or tanned and dressed, 
dressed upper leather, including 
patent, enameled, and japanned leather, 
dressed or undressed, and finished ; 

chamois or other skins not specially enumerated or provided for in 

this act,.twenty per centum ad valorem; f461) 

h bookbinders’ calf-skins, 
kangaroo, 

sheep and goat skins, including 
lamb and kid skins, 

dressed and finished,.twenty per centum ad valorem ; (461) 

c skins for morocco, tanned but unfinished,..ten per centum ad valorem; 
d piano forte leather and piano forte action leather, 

thirty-five per centum ad valorem ; 

e japanned calf-skins,.thirty per centum ad valorem; 462) 

/ boots and shoes, made of leather, 

twenty-five per centum ad valorem. (463) 

457 But leather cut into 

shoe uppers or 
vamps, or other forms, 

suitable for conversion into manufactured articles, 
shall be classified as manufactures of leather, 
and pay duty accordingly, (463) 

458 Gloves of all descriptions, composed wholly or in i 3 art of 

kid or other leather, and 

whether wholly or partly manufactured, 

shall pay duty at the rates fixed in connection with the following 
specified kinds thereof. 


generally known as such in commerce and the arts is manufactured either of stone or shell, hu 
always exhibiting those qualities of relief and colors. Imitation cameos do not include lieads 
with more or less ornament cut from coral and designed for breastpins. The articles designated 
“ imitations of cameos,” as known in the trade, are believed to be usually formed out of porce¬ 
lain or some other plastic material, by moulding or pressure.” (April 23, 1858, Boston.) 

Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelry, un¬ 
der the established and accepted commercial meaning of the term, viz.: “ personal ornaments in 
gold, silver, and precious stones,” and previous decisions modified. (Nov. 20, 1869, San 
Francisco.) 

Mosaics encased in German silver, ready for use, with but the slight addition of a pin or hook 
to convert them either into breastpins or earrings without further setting, were held to be “ set; ” 
and the plain mode of setting did not remove them from this classification. (Jan. 26, 1861, N. Y.) 

* This, under the earlier decisions, comprehended only such stones as required to be set before 
being worn. Stone rings were not therefore included in this description, being an article ready 
to be worn without setting, and consequently held to become liable, if of carnelian or other 
stone not otherwise provided for, to duty as an unenumerated article. (Tr. Eeg. p. 586.) 

But under later rulings of the Department, carnelian rings w^ere classified as jewelry, and 
held to be liable to duty at the rate of twenty-five per centum. (May 15,1866. D. & O.) 









60 


DIGEST OF STATUTES. 


458 fourteen inches in extreme length when stretched to the full extent 
being in each case hereby fixed as the standard, 
and one dozen pairs as the basis, namely : 
a Ladies’ and children’s schmaschen of said length, or under, 

one dollar and seventy-five cents per dozen; 
b ladies’ and children’s lamb of said length or under, 

two dollars and twenty-five cents per dozen; 
c ladies’ and children’s kid of said length or under, 

three dollars and twenty-five cents per dozen ; 
d ladies’ and children’s suedes of said length or under, 

fifty per centum ad valorem; 
e all other ladies’ and children’s leather gloves, and 
all men’s leather gloves of said length or under, 

fifty per centum ad valorem ; 
/ all leather gloves over fourteen inches in length, 

fifty per centum ad valorem ; and 
in addition to the above rates there shall be paid 


g on all men’s gloves.one dollar per dozen; 

h on all lined gloves.one dollar per dozen; 

i on all pique or prick seam gloves.fifty cents per dozen; 


j on all embroidered gloves, with more than three single strands or cords, 

fifty cents per dozen pairs. 
h Provided^ That all gloves represented to be of a kind or grade below 
their actual kind or grade shall pay 

an additional duty of five dollars per dozen pairs: 
I Provided further^ That none of the articles named in this paragraph 
shall pay a less rate of duty than fifty per centum ad valorem. (436) 

Miscellaneous Manufactures : 

459 a Manufactures of 

alabaster, (394) 
amber, 

asbestos, (39) 
bladders, (398) 
coral,* (421) 
cat-gut or 
w^hip-gut or 
worm-gut, (488) 
jet, (458) 
paste, (420) 
spar, (394) 
wax, (8375) 

or of which these substances or either of them is the component ma¬ 
terial of chief value, 
not specially provided for in this act, 

twenty-five per centum ad valorem; 
h osier or willow prepared for basketmakers’ use, 

thirty per centum ad valorem ; (395) 
c manufactures of osier or willow,....forty per centum ad valorem. (395) 

460 Manufactures of 

bone, (399) 
chip, (448) 
grass, (395) 
horn, (399) 


Heads cut from coral for jewelry are to be classified under tbis paragraph. April 23,1858, 
Boston.) 







TARIFF ACT OF 1890. 


61 


461 


462 


463 

464 

465 


466 


India-rubber, (453) 
palm-leaf, (395) 
straw, (395) 
weeds, or 
whalebone, (395) 

or of which these substances or either of them is the component ma¬ 
terial of chief value, 

not specially provided for in this act,...thirty per centum ad valorem. 
Manufactures of 
leather, (463) 
fur, (435) 
gutta-percha, (441) 

vulcanized India-rubber known as hard rubber, (454) 
human hair, (444) 
papier-mache, (472) 

indurated fibre wares and other manufactures 
composed of wood or other pulp, 

or of which these substances or either of them is the component ma¬ 
terial of chief value, 

all of the above not specially provided for in this act, 

^ thirty-five per centum ad valorem. 

Manufactures of 
ivory, 

vegetable ivory, (399) 
mother-of-pearl, and 
shell, (486) 

or of which these substances or either of them is the component ma¬ 
terial of chief value, 

not specially provided for in this act,.forty per centum ad valorem. 

Masks, composed of paper or pulp, 

thirty-five per centum ad valorem. (388) 
a Matting made of cocoa-fibre or rattan,....twelve cents per square yard; 
b rnats made of cocoa-fiber or rattan,..,eight cents per square foot. (432) 
Paintings,* in oil or water colors, and 
statuary ,t 

not otherwise provided for in this act,..fifteen per centum ad valorem ; 

but the term “statuary ” as herein used shall be understood 

to include only such statuary 

as is cut, carved, or otherwise wrought by hand 

from a solid block or mass of 

marble, stone, or alabaster, or 

from metal, and 

as is the professional production of a statuary or a sculptor only. (470) 
Pencils of wood filled with lead or other material, and 


* Portraits “ done in silk ” are not to be considered paintings. (Tr. Eeg., p. 581.) 

Geneva enamelled paintings not to be classified with paintings under this paragraph. (March 
3, 1858, N. Y.) 

Nor small porcelain slates artistically painted for personal ornaments. (March 23, 1870, N. Y.) 
t Statuary, the work of foreign artists, when imported for the use of individuals, is dutiable. 
(Oct. 22, 1864, N. Y.) 

Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but 
manufactures of marble. (June 28, 1859, N. Y. See also June 29, 1859, N. Y., as to marble 
tablets.) 

Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. 
Eeg. 1857, p. 589.) 

Nor are pedestals which are neither surmounted nor accompanied by statue or figure. (Dec. 15, 
1869, N. Y.) 

But see also (S. S. 693, 944, and 2264.) 




62 


DIGEST OF STATUTES. 


466 pencils of lead, 

fifty cents per gross and thirty per centum ad valorem ; (473 a) 
slate pencils,.,.four cents per gross. (131) 

467 Pencil-leads not in wood,.ten per centum ad valorem. (473 h) 

Pipes and Smokers’ Articles: 

468 a Pipes, pipe-bowls, of all materials, and 

all smokers’ articles whatsoever, 

not specially provided for in this act, including 

cigarette-books, 

cigarette book-covers, 

pouches for smoking or chewing tobacco, and 

cigarette-paper in all forms,.seventy per centum ad valorem; 

h all common tobacco pipes of clay,*...fifteen cents per gross. (476) 

469 Plush, black, known commercially as 

hatters’ plush, composed of silk, or of silk and cotton, and 
used exclusively for making men’s hats, 

ten per centum ad valorem. (451) 

470 Umbrellas, 

parasols, and 
sun-shades, 

a covered with silk, or alpaca,.fifty-five per centum ad valorem ; 

h if covered with other material,..forty-five per centum ad valorem. (491) 

471 Umbrellas, 

parasols, and 
sunshades, 
sticks for, 

a if plain, finished or unfinished,.thirty-five per centum ad valorem ; 

h if carved,.fifty per centum ad valorem. (492) 

472 Waste, not specially provided for in this act, 

ten per centum ad valorem. (493) 

Feee List. 

Sec. 2, On and after the sixth day of October, eighteen hundred and 
ninety, 

unless otherwise specially provided for in this act, 
the following articles when imported 
shall be exempt from duty : 

473 Acids used for 

medicinal, 
chemical, or 

manufacturing purposes, 

not specially provided for in this act. (594) 

474 Aconite. (497) 

475 Acorns, raw, dried or undried, but unground. (290) 

476 Agates, unmanufactured. (596) 

477 Albumen. (496) 

478 Alizarine, natural or artificial, and 

dyes, commercially known as 

Alizarine yellow. Alizarine orange, Alizarine green. Alizarine blue, 
Alizarine brown. Alizarine black. (595) 

479 Amber, unmanufactured, or crude gum. (640) 


* “White clay pipes with India-rubber bands at the tip, and colored clay pipes, are not the 
articles known and commercially recognized as ‘ common ’ or ‘ white clay' pipes; but are pro¬ 
vided for in the clause, ‘ on meerschaum, wood, porcelain, lava, and all other tobacco-smokine 
pipes,’ etc.” (October 19, 1864, N. Y.) ® 











TARIFF ACT OF 1890. 


63 


480 Ambergris. (498) 

481 Aniline salts. (605) 

482 Any animal imported specially for 

breeding purposes* shall be admitted free: (642a) 

Provided^ That no such animal shall be admitted free unless 
pure bred of a recognized breed, and 

duly registered in the book of record established for that breed : 

And provided further^ That certificate of such record and of the 
pedigree of such animal 

shall be produced and submitted to the customs officer, 
duly authenticated by the proper custodian of such book of record, 
together with the affidavit of the owner, agent, or importer, 
that such animal is 

the identical animal described in said certificate of record and pedigree. 
The Secretary of the Treasury may prescribe 
such additional regulations as 

may be required for the strict enforcement of this provision. 

483 a Animalsf brought into the United States 

temporarily for a period not exceeding six months, for the purpose of 
exhibition or 
competition for prizes 

ofiered by any agricultural or racing association; 
but a bond shall be given in accordance with regulations prescribed by 
the Secretary of the Treasury; (641) 
h also, 

teams of animals, 

including their harness and tackle and the 
wagons or other vehicles actually owned by 
persons emigrating from foreign countries to the United States 
with their families, and 

in actual use for the purpose of such emigration 
under such regulations as the Secretary of the Treasury may pre¬ 
scribe; (642 5) and 
c wild animals intended 

for exhibition in zoological collections 
for scientific and educational purposes, and 
not for sale or profit. (641) 

484 Annatto, roucou, rocoa, or Orleans, and all extracts of. (499) 

485 Antimony ore, crude sulphite of. (600) 

486 Apatite. (597) 

487 Argal, or argol, or crude tartar. (519) 

488 Arrow root, raw or unmanufactured. (644) 

489 Arsenic and sulphide of, or orpiment. (601) 

490 Arseniate of aniline. (602) 

491 Art educational stops, composed of glass and metal and 

valued at not more than six cents per gross. (143, or 216) 

492 Articles in a crude state used in 

dyeing or 
tanning 

not specially provided for in this act. (509, 636, 689) 

493 a Articles the growth, produce, and manufacture J of the United States, 

when 


* “ Live stock, imported for breeding purposes, whether for the importer’s own use or for sale, are 
entitled to free entry under this clause.” (Feb, 3, 1871, N. O.) 
t Horses exported to be trained, may be returned free under this provison. (S. S., 2190.) 
i Held that the terms “growth, produce, and manufacture of the United States,” used here. 



DIGEST OF STATUTES. 


64 

% 

493 a returned after having been exported, without having been 
advanced in value or 
improved in condition 

by any process o‘f manufacture or other means : 
b casks, 
barrels,* 
carboys, 
bags, and other 

vessels of American manufacture 
exported filled with American products, or 

exported empty and returned filled with foreign products, including 
shocks when returned 
as barrels or boxes ; 
c also quicksilver flasks or bottles, of 
either domestic or foreign manufacture, 

which shall have been actually exported from the United States; 
d but proof of 

the identity of such articles shall be made, 


have the same meaning as those used in former acts on the subject, viz.; growth, product, or 
manufacture of, etc.” (March 30, 1872, Bost. Syn. Ser., 1082.) 

The scrap iron of a U. S. built vessel sold abroad and broken up there is liable to duty on reim¬ 
portation. (May 25, 1870, N. & Co. Syn. Series, 780.) 

Organ pipes of domestic origin, voiced and fitted into an organ abroad, not exempt from duty. 
(Sept. 6, 1870, Chicago. Syn. Ser., 732.) 

Animals raised in the U. S., taken to New Brunswick, and used there temporarily, cannot be 
returned to the U. S. without payment of duties, except the proper evidence of domestic origin 
and exportation is produced. (Dec. 14, 1870, Bangor.) 

Machinery of American manufacture returned broken and unfit for use as machinery, classified 
as “iron, old or scrap,” and cannot be entered under this paragraph. (April 20, 1858. New York 
and Tr. Reg., p. 577.) 

Ale of American manufacture exported and returned sour, admitted free of duty on compliance 
with requirements of law, etc. (February 2, 1865, Hon. Ira Harris.) 

“Two of ‘Wise’s Portable Stamps’ (machinery for crushing ore) were taken to Canada, and 
there used for a few days. On reimportation held that such use is sufficient to render this pro¬ 
vision of law inapplicable to them.” (April 28, 1865, Fr. J.) 

So of stove patterns sent to Canada to clean and wax and have castings taken from them. etc. 
(September 4, 1865, B. & P.) 


So also as to certain machinery and mud tubs used in Canada and returned to the United States; 
(February 21, 1866, F. &H.)and as to United States made locomotive engines used in Canada, 
(April 18, 1870, C. S.) and as to patterns imported from Canada for temporarv use and to be re¬ 
turned. (April 19, 1870, Rochester.) 

Where barrels of American manufacture are shipped to Cuba empty, then filled with molasses 
and brought back to the United States, the duty is to be levied upon the value of the barrels as 
well as upon the molasses. (Knight v. Schell, 24 How., 526 ; Belcher v. Linn, Ibid., 533.) ’ 

In the case of a reimportation of spices ground in the United States, the Department held, that 
they were liable to duty under its previous rulings in similar cases, to wit: that unless the 
character, quantity, and condition of an article have been so entirely changed by manufacture as 
to merge its distinctiveness in a new article, it remains intact and liable to dutv as orieinallv 
classified. (November 27, 1865, M. & B.) 

But the “cutting-over, re-sewing, and re-making of secondhand sacks and bags of foreign 
material in the United States, constitute them ‘ manufactures of the United States,’ so as to en¬ 
title them to free entry ; provided no drawback or bounty has been allowed thereon, nor any 
internal revenue tax refunded, and all regulations prescribed for identification have been com¬ 
plied with.” (June 17, 1868, to Gen. Appraiser, New Orleans.) 

American goods (books) exported by mail cannot be returned free of duty, because of the im¬ 
practicability of securing evidence of identity of condition, as required by the General Regula¬ 
tions. (July 1, 1868, J. J. B.) ^ 

American machinery used abroad is not returned in same condition as when exported. (Novem¬ 
ber 9, 1869, G. L.) 


Old type of American manufacture imported to be recast and returned to country of exporta¬ 
tion are chargeable with duty; and no drawback of duties can be allowed on their exportation as 
new type; their condition being essentially changed. (Tr. Reg., p. 578.) 

* “Barrels of American manufacture exported filled, to be entitled to free entry on return, 
must be returned as barrels, and not as parts of barrels, and must have the internal revenue mark 
erased at the expense of the importer, before delivery. If the hoops, heads, and staves of such 
barrels are detached and returned as ‘ shooks,’ they are dutiable,” (March 26, 27, 30. 1868 to D 
S. M. & Coll., N. Y.) ’ ’ ’ 



TARIFF ACT OF 1890. 


‘ 65 

under general regulations to be prescribed by the Secretary of the 
Treasury; and 

e if any such articles are subject to 
internal tax at the time of exportation 
such tax shall be proved to have been 
paid before exportation and 
not refunded: (649) 

/ Provided, That this paragraph 

shall not apply to any article upon which an 
allowance of drawback has been made, 
the re-importation of which is hereby prohibited 
except upon payment of duties equal to the drawbacks allowed : 
g or to any article 

manufactured in bonded-warehouse and 
exported under any provision of law: 
h And provided further, That when 

manufactured tobacco which has been exported 
without payment of internal-revenue tax 
shall be re-imported 

it shall be retained in the custody of the collector of customs 
until internal-revenue stamps in payment of the legal duties shall* be 
placed thereon. 

494 Asbestos, unmanufactured. (598) 

495 Ashes, wood and lye of, and 

beet-root ashes. (593) 

496 Asphaltum and bitumen, crude. (643) 

497 Asafetida. (520) 

498 Balm of Gilead. (500) 

499 Barks, cinchona or other from which 

quinine may be extracted. (521) 

500 Baryta, carbonate of, or • . 

witherite. (603) 

501 Bauxite, or beauxite. (604) 

502 Beeswax, (2) 

503 Bells,* broken, and bell metal broken and fit only to be remanu¬ 

factured. (651) 

504 Birds, stuffed, not suitable for millinery ornaments, and (652) 

bird skins, prepared for preservation, but not further advanced in 
manufacture. (429 a) 

505 Birds and land and water fowls. (653) 

506 Bismuth. (654) 

507 Bladders, including 

fish-bladders or 
fish-sounds, crude, and all 

integuments of animals not specially provided for in this act. (655) 

508 Blood, dried. (501) 

509 Bologna sausages. (656) 

510 Bolting-cloths, especially for milling purposes, 

but not suitable for the manufacture of wearing apparel. (657) 

511 Bones, crude, or not burned, calcined, ground, steamed, or otherwise 

manufactured, and 
bone-dust or 
animal carbon, and 


* Parts of broken cannon imported as “old bronze bell-metal,” and differing materially from 
the alloy known as bell-metal, were classified as “metal unmanufactured not otherwise pravided 
for.” (March 4,1864, N. Y. 


5 



DIGEST OF STATUTES. 


66 ' 

511 bone ash, 
fit only for fertilizing purposes. (502) 

512 Books, 

engravings, 

photographs, 

bound or unbound etchings, 

maps, and 

charts, 

which shall have been printed and bound or manufactured more than 
twenty years at the date of importation. (658) 

513 a Books and pamphlets printed exclusively in 

languages other than English ; also 
b books and music, 

in raised print, used exclusively by the blind. (384) 

514 Books, 

engravings, 

photographs, 

etchings, 

bound or unbound, 

. maps and charts imported by authority or for the use of the 
United States or, 
for the use of the, 

Library of Congress. (659) 

515 Books, 

maps, 

lithographic prints, and 
charts, 

specially imported, not more than 

two copies in any one invoice, 

in good faith, for the use of any 

society incorporated or established for, 

educational, 

philosophical, 

literary or, 

religious purposes,* 

or for the 

encouragement of the fine arts, 

or for the use or by order of any 

college, 

academy, 

school, or 

seminary of learning in the United States, 

subject to such regulations as the Secretary of the Treasury shall pre¬ 
scribe. (660) 


* Books imported by religious societies for distribution, do not come within this provision 
(May 14,1863, N. Y.) 

Bibles and other books imported in good faith for the use of Sunday-schools in the United States 
admitted free of duty on requisite proof. (October 12, 1867.) 

But if for distribution among the scholars they are subject to duty. (October 31, 1867.) 

A distinction is made between books imported to be used by Sunday-schools, and books imported 
for distribution among the scholars. In the one case they remain the property of the schools; in 
the other they become the property of the scholars. (March 11, 1868, Detroit.) 

^ But see treasury regulations of 1857, p. 598, where a different decision is made as to books 
imported for distribution among the students of a college as premiums. 

Printed music in books or otherwise, is not entitled to free entry when imported for the use of 
any legally incorporated institution or society. (November 4, 1863, G. P. S., and April 29, 1868, 
Balt,) 

Exemption not restricted to single copies of books. (January 10, 1870, W. & Son.) 




TARIFF ACT OF 1890. 


67 


516 Books, or 

libraries, or 

parts of libraries, and other, 

household effects of persons or families from foreign countries 
if actually used* abroad by them not less than one year, 
and not intended for any other person or persons, 
nor for sale. (662) 

517 Brazil paste. (522) 

518 Braids, 

plaits, 
laces, and 

similar manufactures composed of, 

straw, 

chip, 

grass, 

palm-leaf, 

willow, 

osier, or 

rattan, 

suitable for making or ornamenting, 
hats, bonnets, and hoods. (448) 

519 Brazilian pebble, unwrought or unmanufactured. (665) 

520 Breccia, in block or slabs. (663) 

521 Bromine. (606) 

522 Bullion, gold, or silver. (666) 

523 Burgundy pitch. (667) 

524 Cabinets of old coins and medals, and other 

collections of antiquities, 

but the term “ antiquities ” as used in this act 

shall include only such articles as are 

suitable for souvenirs or • 

cabinet collections, and 

which shall have been produced at any period 
prior to the year seventeen hundred. (669) 

525 Cadmium. (607) 

526 Calamine. (608) 

527 Camphor, crude, (523) 

528 Castor or castoreum. (670) 

529 Catgut, 

whip-gut, or, 
worm-gut, 

unmanufactured, or not further manufactured than in strings or 
cords. (671, 672) 

530 Cerium. (609) 

531 Chalk, unmanufactured. (611) 

532 Charcoal. (525) 

533 Chicory-root, raw, dried, or undried, but unground. (288) 

534 Civet, crude. (507) 

535 Clay—Common blue clay in casks suitable for the manufacture of cru 

cibles. (97) 

536 Coal, anthracite. (673) 

537 Coal stores of American vessels; but 

none shall be unloaded. (674) 

538 Coal-tar, crude. (80) 

539 Cobalt and cobalt-ore. (675) 


* See S. S. 6317 and 9847 for construction by the United States Supreme Court of the words 
“in use ” contained in former statutes. 



68 


DIGEST OF STATUTES. 


540 Cocculus indicus. (528) 

541 Cochineal. (508) 

542 Cocoa, or cacao, crude, and 

fiber, leaves, and shells of. (676) 

543 Coftee. (677) 

544 Coins, gold, silver, and copper.* (678) 

545 Coir, and coir yarn. (679) 

546 Copper, old, taken from the bottom of American vessels 

compelled by marine disaster 
to repair in foreign ports. (680) 

547 Coral, marine, uiicut, and unmanufactured. (682) 

548 Cork-wood, or cork-bark, unmanufactured. (683) 

549 Cotton, and 

cotton-waste or flocks. (684, 754) 

550 Ciyolite, or kryolith. (613) 

551 Cudbear. (529) 

552 Curling-stones, or quoits, and curling-stone handles. (685) 

553 Curry, and curry-powder. (530.) 

554 Cutch. (531) 

555 Cuttle-fish bone. (686) 

556 Dandelion roots, raw, dried, or undried, but unground. (290) 

557 Diamonds and other 

precious stones, 

rough or uncut, including 

glaziers’ and engravers’ diamonds not set, and 

diamond dust or bort,t and 

jewels to be used in the manufacture of watches. 

558 Divi-divi. (532) 

559 Dragon’s blood. (533) 

560 Drugs, such as,! 

barks, beans, berries, balsams, buds, bulbs, and bulbous roots, 
excrescences such as nut-galls, 
fruits, flowers, dried fibers, and 
dried insects, 

grains, gums, and gum-resin, 
herbs, 

leaves, lichens, 


* Chinese coins, known as “copper cash,” and used in China as money by count, is not entitled 
to he imported free of duty; it is liable to the duty of old copper, (Cracker v. Eedfield, 4 Bl. 
C. C.) Coins from China, composed of copper and brass, not entitled to free entry under this 
clause. (Tr. Keg., p. 562.) 

t Bort. The American Encyclopaedia says those diamonds that are unfit (from imperfection) 
for jewelry, are sold under the technical name of ''bort” They are crushed to powder and used 
by lapidaries. The splinters are made into drills for piercing holes through rubies, etc. 

j; The supplement of the new initiatory words “ Drugs such as ” to this paragraph and paragraph 
24 of this act, seems to be in the nature of a legislative construction of paragraphs 94 and 636 of 
the late law, which the present provisions replace and in all else reproduce and to sustain the view 
taken in the following note to those paragraphs (94 and 636), in the edition of 1883, of this 
work, viz.: 

“The editor has found great difficulty in arriving at a conclusion satisfactory to himself, as to 
the proper construction of paragraphs 94 and 636 of this act. The fact that the former is placed 
in the schedule of ‘ Chemical Products,’ and the latter in the corresponding division of the ‘Free 
List,’ embracing only products similar to those in the former, and that both are expressly restricted 
to articles ' not edible ” as well as, that the provisions in other parts of the act for articles 'not 
medicinal,^ bearing the same designation or coming within the same description as many of those 
in these paragraphs, seem to him to indicate that Congress must have intended to limit the provis¬ 
ions of these two paragraphs to medicinal articles, possibly including such as are used for dyeing, 
as may be inferrred from the inclusion of 'woods 2ised expressly for dyeing,' and of 'dried insects' 
The other provisions above referred to are, especially, 405 for ‘bulbs and bulbous roots, not 
medicinal; ’ 465 for ‘garden seeds ;’ 760 for plants, trees, and shrubs of all kinds, n. o. p. f., and 
‘ seeds of all kinds except medicinal seeds,’ etc.” 




TARIFF ACT OF 1890. 


69 


mosses, 

nuts, 

roots, and 

stems, 

spices, 

vegetables, 

seeds aromatic, and 

seeds of morbid growth, 

weeds, and 

woods used expressly for dyeing: 

any of the foregoing, w^hich 

are not edible and are in a crude state, and 

not advanced in value or condition, 

by refining or grinding, or by other process of manufacture, and 
not specially provided for in this act. (636) 

561 Eggs of birds, fish, and insects. 

562 Emery ore. (692) 

563 Ergot, (534) 

564 Fans, common palm-leaf, and 

palm-leaf unmanufactured. (693) 

565 Farina. (694) 

566 Fashion-plates, engraved on steel or copper or on wood, colored or 

plain.* (695) 

567 Feathers and downs for beds. (650) 

568 Feldspar. (612) 

569 Felt, adhesive, for sheathing vessels.f (696) 

570 Fibrin, in all forms. (697) 

571 Fish, the product of American fisheries, and 

fresh or frozen fish (except salmon) 
caught in fresh waters by American vessels, or 

with nets or other devices owned by citizens of the United States, 
(699, 749) 

572 Fish for bait. (700) 

573 Fish skins. (510, 779) 

574 Flint, flints, and ground flint stones. (701) 

575 Floor matting manufactured from round or split straw, including what is 

commonly known as 
Chinese matting. (432) 

576 Fossils. (702) 

577 Fruit-plants, 

tropical and semi-tropical, for the purpose of 
propagation or cultivation. (703) 

Fruits and Nuts : 

578 Currants, Zante or other. (293) 

579 Dates. (294) 

580 Fruits, green, ripe, or dried, not specially provided for in this act. (704) 

581 Tamarinds. (799) • 

582 Cocoa nuts. (746) 

583 Brazil nuts. (746) 

584 Cream nuts. (746) 


* Colored fashion-plates, inclosed in illustrated magazines, but separate from the magazines, are 
entitled to free entry under this clause; the magazines being liable to 25 per centum ad valorem, 
as illustrated papers. (Feb. 2, 1871, N. Y.) 

t This does not comprehend “patent asphalted roofing felt,” or any other felt not used for 
sheathing vessels within the meaning and intent of the law. (Tr. Reg., p. 567.) 




70 


DIGEST OF STATUTES. 


585 Palm nuts. (753) 

586 Palm nut kernels. (753) 

587 Furs, undressed. (705) 

588 Fur-skins of all kinds not dressed in any manner. (706) 

589 Gambier. (535) 

590 Glass, broken, and old glass, 

which cannot be cut for use, and fit only to be remanufactured.* (707) 

591 Glass plates or disks, rough-cut or unwrought, 

for use in the manufacture of 
optical instruments, 
spectacles, and 
eye-glasses, and 
suitable only for such use : 

Provided, however^ That such disks exceeding eight inches in diameter 
may be polished sufficiently to enable the character of the glass to 
be determined. (708) 


^ Grasses and Fibers : 

592 Istle or Tampico fiber. (3336) 

593 Jute. (333a) 

594 Jute butts. (332) 

595 Manilla. (331) 

596 Sisal-grass. (3336) 

597 Sunn. (3336) 

And all other 

textile grasses or 

fibrous vegetable substances, 

unmanufactured or undressed, 

not specially provided for in this act. (3336) 

598 Gold beaters’ molds and 

gold beaters’ skins.f (710) 

599 Grease, and oils, such as are commonly used in 

soap-making or in 
wire-drawing, or 

for stuffing or dressing leather and which are 
fit only for such uses, 

not specially provided for in this act. (712) 

600 Guano, manures, and all 

substances expressly used for manure.| (505) 

601 Gunny bags and 

gunny cloths, 

old or refuse, fit only for remanufacture. (754) 

602 Guts, salted. (715) 

603 Gutta percha, crude. (716) 

604 Hair of horse, cattle, and other animals, 

cleaned or uncleaned, 
drawn or undrawn, but unmanufactured, 
not speciallj^ provided for in this act; (TlTa) and 
human hair, raw, uncleaned, and not drawn. (444) 
Hides,§ raw or uncured, whether dry, salted, or pickled, 


605 


pieces, intended for manufacture of buttons and imitation 
piecious stones, does not come within this classification. (December 3, 1859, New York ) 

saL material, nor adapted to the 

same pui pose, was held to be dutiable as a manufacture of bladder, (Feb. 9, 1869 N. Y ) 

if it ennSfn other uses than as manure, cannot be classified under tliis‘clause; nor 

a Tpt J K ^ per cent, of free potash. (November 20, 1869, August 2. 1870, Baltimore ) 

Febr^al-y 2™,^l8S" BoVton^ commonly are converted into leather. Dept. Let., 






TARIFF ACT OF 1890. 


71 


Angora goat-skins, raw, without the wool, unmanufactured, 

asses’ skins, raw or unmanufactured, and 

skins, except sheep-skins with the wool on. (719) 

606 Hide-cuttings, raw, with or without hair, and 

all other glue-stock. (511) 

607 Hide rope. (718) 

608 Hones and whetstones. (720) 

609 Hoofs, unmanufactured. (512) 

610 Hop roots for cultivation. (721) 

611 Horns and parts of,* unmanufactured, including 

horn strips and tips. (513) 

612 Ice. (723) 

613 India rubber, crude,t and 

milk of, (724) and 

old scrap or refuse India rubber which has been worn out by use and is 
fit only for remanufacture. (454 or 493) 

614 Indigo. (537) 

615 Iodine, crude. (538) 

616 Ipecac. (514) 

617 Iridium. (614) 

618 Ivory and 

vegetable ivory, 

not sawed, cut, or otherwise manufactured. (726) 

619 Jalap. (539) 

620 Jet, unmanufactured. (727) 

621 Joss-stick, or Joss-light. (728) 

622 Junk, old. (729) 

623 Kelp. (540) 

624 Kieserite. (615) 

625 Kyanite, or cyanite, and kainite. (616) 

626 Lac-dye, crude, seed, button, stick, and shell. (541) 

627 Lac spirits. (542) 

628 Lacterine. (496) 

629 Lava, unmanufactured. (730) 

630 Leeches. (517) 

631 Lemon juice, 

lime juice, and 
sour-orange juice. (543) 

632 Licorice root, unground. (544) 

633 Life-boats and 

life-saving apparatus 
specially imported 

by societies incorporated or established to encourage the 
saving of human life. (731) 

634 Lime, citrate of. (617) 

635 Lime, chloride of, or 

bleaching-powder. (618) 

636 Lithographic stones not engraved. (732) 

637 Litmus, prepared or not prepared. (545) 

638 Loadstones. (733) 

639 Madder and 

munjeet, or 


* Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classifi¬ 
cation. (Tr. Eeg., p. 571.) , , , , ^ 

t The provision of the Act of March 2, 1861, for “ India-rubber, in bottles, slabs, or sheets, un¬ 
manufactured,” was held to include “ strips" unmanufactured. (July 8, 1861, N. Y.) 




72 


DIGEST OF STATUTES. 


639 Indian madder, 
ground or prepared, and 
all extracts of. (547) 

640 Magnesite, or 

native mineral carbonate of magnesia. (620) 

641 Magnesium. (619) 

642 Magnets. (736) 

643 Manganese, oxide and ore of. (621) 

644 Manna. (548) 

645 Manuscripts. (737) 

646 Marrow, crude. (738) 

647 Marsh mallows. (739) 

648 Medals of gold, silver, or copper, such as 

trophies or prizes. (740) 

649 Meerschaum, crude or unmanufactured. (741) 

650 Mineral waters, all not artificial. (622) 

651 Minerals, crude, or 

not advanced in value or condition 

by refining or grinding, or by other process of manufacture, 
not specially provided for in this act. (638) 

652 Models of inventions* and of other 

improvements in the arts, including 
patterns for machinery, 

but no article shall be deemed a model or pattern which can be 
fitted for use otherwise. (743) 

653 Moss, 

sea-weeds, and 
vegetable substances, 

crude or unmanufactured, not otherwise specially provided for in this 
act. (744) 

654 Musk, crude, in natural pods. (506) 

655 Myrobolan. (549) 

656 Needles, hand-sewing, and darning. (206) 

657 Newspapers and 

periodicals; but the term “ periodicals ” as herein used shall be under¬ 
stood to 

embrace only unbound or paper-covered publications, containing 
current literature of the day and 

issued regularly at stated periods, as weekly, monthly, or quar¬ 
terly. (745) 

658 Nux vomica. (552) 

659 Oakum. (747) 

660 Oil cake. (748) 

661 Oils; Almond, 

amber, crude and rectified ambergris, anise or anise seed, aniline, aspic 
or spike lavender, 
bergamot, 

cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or 
lemon grass, civet, 
fennel. 

Jasmine or Jasimine, Juglandium, Juniper, 

* Machinery imported to be used experimentally and fit for use is not entitled to exemption 
from duty as ‘ models of invention.” (November 22, 1869, New Orleans.) 

Models of a water-pressure engine imported for the purpose of instruction, etc., by the Massa¬ 
chusetts Institute of Technology, was held to be properly classified as “philosophical apparatus 
and instruments imported for the use of a seminary of learning.” (March 19, 1870, A. P. E.) 





TARIFF ACT OF 1890. 


73 


lavender, lemon, limes, 
mace, 

neroli or orange flower, nut oil or oil of nuts not otherwise specially 
provided for in this act, 

orange oil, olive oil for manufacturing or mechanical purposes unfit 
tor eating and not otherwise provided for in this act, 
ottar of roses, (553) 
palm and 
cocoanut, 

rosemary or anthoss, 

sesame or sesamum-seed or bean, 

thyme, ’ 

origanum red or white, 

valerian; (555 to 583) and also 

spermaceti, 

whale, and other 

fish oils of American fisheries,* and 

all other articles the produce of such fisheries. (749) 

662 Olives, green or prepared. (750) 

663 Opium, crude or unmanufactured, and 

not adulterated, 

containing nine per centum and over of morphia. (120) 

664 Orange and lemon peel, not preserved, candied, or otherwise pre¬ 

pared. (751) 

665 Orchil, or orchil liquid (550) 

666 Orchids, 

lily of the valley, 
azaleas, 

palms, and other 

plants used for forcing under glass for cut flowers or decorative pur¬ 
poses. 

667 Ores, of 

gold, 

silver, (752) and 
nickel, and 
nickel-matte: (191) 

Provided, That ores of nickel, and nickel matte, 
containing more than two per centum of copper, 
shall pay a duty of one-half of one cent per pound on the copper 
contained therein. 

668 Osmium. (623) 

669 Palladium. (624) 

670 Paper stock, crude, of every description, including all grasses, fibers, rags 

(other than wool),t waste, shavings, clippings, old paper, rope ends, 
waste rope, waste bagging, old or refuse gunny bags or gunny cloth, 
and poplar and other woods, fit only to be converted into 
paper. (754) 

671 Paraffine. (625) 

672 Parchment and vellum. (755, 813) 

673 Pearl, mother of, not sawed, cut, polished, or otherwise manufac¬ 

tured. (756) 


* When whales are caught, and oil is manufactured by the crew of an American vessel, the oil 
is not subject to duty as the produce of foreign fishing, though owned and imported by persons 
in a foreign service. (U. S. v. Burdett, 2 Sum., 336.) 

t “ Forty per cent, of woolen rags in bundles of rags for the manufacture of paper is too large 
a proportion to be admitted free of duty. The importer should, where no evidence of fraud 
appears, be made to separate the free from the dutiable rags on entry.” (December 28, 1868, 
Eochester.) 



74 


DIGEST OF STATUTES. 


674 Peltries and other usual goods and effects 

of Indians passing or repassing the boundary line of the United States, 

under such regulations as the Secretary of the Treasury may prescribe; 

Provided, That this exemption shall not apply to 

goods in bales or other 

packages unusual among Indians. (836) 

675 Personal and household effects 

not merchandise 

of citizens of the United States dying in foreign countries. (757) 

676 Pewter and 

britannia metal, 

old, and fit only to be remanufactured. (758) 

677 Philosophical and 

scientific apparatus,* instrumentsf and preparations; 
statuary, 

casts of marble, bronze, alabaster, or plaster of Paris 

paintings, 

drawings, and 

etchings, 

specially imported in good faith for the use of any 

society or institution incorporated or established for 

religious, 

philosophical, 

educational, 

scientific or, 

literary purposes, or for 
encouragement of the fine arts, and 
not intended for sale. (759) 

678 Phosphates, crude or native. (626) 

679 Plants, 

trees, 

shrubs, 

roots, 

seed-cane, and 
seeds, 

all of the foregoing imported by the 
Department of Agriculture or the 
United States Botanic Garden. (761) 

680 Plaster of Paris and 

sulphate of lime, unground. (628) 

681 Platina, in ingots, bars, sheets and wire. (762) 

682 Platinum, unmanufactured,§ and 

vases, 

retorts, and other 
apparatus. 


* The free entry, as a philosophical apparatus, of a machine for the manufacture of drain tile 
pipes, to be used to illustrate to students the manner of moulding drain tubes for farm use, and in 
making such tubes for the illustration of the effects of drainage on experimental farm of the 
University of Virginia refused, (September 15, 1870, Prof. J. W. M.) 
t This does not extend to musical instruments, (July 22, 1871, N. O.) 

There is no law to authorize the free entry of bells and appurtenances, imported for the use of 
churches or other religious societies. (October 7, 1870, Kev. C. H.) 

t Includes plaster casts; but photographs and lithographs are not exempt under this clause. 
(October 25, 1871, Baltimore, Syn. Series, 943.) 

^ “This comprehends platina imported either in ingots or in the form of sheets used in the 
manufacture of retorts and other vessels, or in the form of wire used by dentists in the manu¬ 
facture of pivots for artificial teeth; or generally to the substance platina in any shape or form 
not constituting an article suitable for use without further manufacture.” (Tr. Keg., p. 581.) 



TARIFF ACT OF 1890. 


75 


vessels, and parts thereof, 
composed of platinum, 
for chemical uses. (763) 

683 Plumbago. (764) 

684 Polishing-stones. (765) 

685 Potash, crude, carbonate of, or “black salts.” (63) 

Caustic potash, or 

hydrate of, not including refined in sticks or rolls ; (63, 74) 

Nitrate of potash, or 
saltpeter, crude. (68) 

Sulphate of potash, crude or refined. (70) 

Chlorate of potash. (64) 

Muriate of potash. (627) 

686 *Professional 

books, 
implements, 
instruments, and 

tools of trade, occupation, or employment, 
in the actual possession at the time of 
• persons arriving in the United States; 

but this exemption shall not be construed to include machinery or 
other articles, 

imported for use in any manufacturing establishment, or 
for any other person or persons, or 
for sale. (815) 


* The law authorizing the admission of tools of trade is limited: it does not cover machinery 
or any article to be worked by any other than manual power and is restricted as to numbers, 
quantity, and value, to what is considered reasonable for the actual use of the person to whom 
they belong.” (January 17, 1865, D. R.; also Circular. June 17, 1846.) 

Wagons, harness, and other farming implements, whether old or new, in reasonable amount 
accompanying an immigrant, and to be used by him, and not for sale, may be admitted free of 
duty. (Juue 27, 1864. Rochester; also August 3, 1868; and May 5, 1869, Syn. Series.) 

Horses are not exempt from duty under this clause. (August 3, 1868, J. R. I.) 

Nor steam-dredges and tenders. (August 6, 1868, Ogdeusburg.) 

A “ French plate-glass,” taken from the United States to Canada, to be used in the theatrical 
exhibition of spectral illusions, is not entitled to free entry on reimportation as a “tool of trade,” 
but preserves intact its distinctive character as “plate glass.” (February 5, 1864, Hon. R. E. 
Fenton; and February 1, 1864, J. W.) 

Paintings of an American artist returning from abroad, will be admitted free of duty, as effects 
appertaining to his profession. (Tr. Reg., p. 579.) 

Architectural books bought abroad by a person for use in his profession, are exempt from duty 
under this section, as professional books of persons arriving in the United States. (June 30, 1868, 
Portland.) 

This provision was also held to embrace a buggy and cutter, which had been actually used by a 
practicing physician in Canada, and which he intended to use on emigrating to the United States. 
(February 19, 1868, Buffalo.) 

But not a team of horses and wagon purchased in Canada by a resident of the United States 
temporarily visiting that country on business, although afterwards used there. (May 28, 1872, 
Detroit. Syn. Series, 1133.) 

“The Department holds that persons visiting a foreign adjacent territory, and then returning 
to the United States, cantiotbe considered as ^ persons arriving in the United StatesU and this opin¬ 
ion has been strengthened by a recent decision of the court to the same effect.” (November 6, 
1866, L. W. T.) 

Wax models and natural preparations illustrating the various departments of anatomy, physi¬ 
ology, pathology, etc., used abroad for two years professionally by a physician, and imported for 
the same use by him here, held to be free under this clause. (October 25, 1869, Philadelphia.) 

Eighty-eight cases of anatomical models and specimens of medical preparations, brought to New 
York by a medical doctor, for the purpose of establishing an anatomical museum, were held not 
to be exempt from duty under this clause, as well because of the large quantity as the purpose of 
their importation. (March 19, 1870, L. J. J.) 

Certain wood blocks and stereotype printing materials, arrived with the owner at New York, 
from England, admitted free as “ implements of trade,” on the usual affidavit. (April 4,1870, N. Y.) 

Wagon.s, harness, etc., imported by a circus company, are not implements of trade of an immi¬ 
grant arriving in the United States, and are, therefoie, dutiable. (January 11, 1871, N. Y.) 

A lay figure of an artist in use over a year, is exempt from duty under this clause as a “pro- 
fessional implement.” (July 14,1871, Baltimore.) 



76 


DIGEST OF STATUTES. 


687 Pulu. (766) 

688 Pumice. (767) 

689 Quills, prepared, or unprepared, but not made up into complete ar¬ 

ticles. 1768) 

690 Quinia, sulphate of, and 

all alkaloids or salts of 
cinchona-bark. (629) 

691 Rags, not otherwise specially provided for in this act. (481) 

692 a Regalia* and 

gems, 
statues, 
statuary and 
specimens of sculpture 

w^here specially imported in good faith for the use of any 

society incorporated or established 

solely for 

educational, 

philosophical, 

literary, or 

religious purposes, or for 

the encouragement of fine arts, 

or for the use or by order of any 

college, 

academy, 

school, 

seminary of learning, or 
public library in the United States; 
b but the term “ regalia ” as herein used shall be held 

to embrace only such insignia of rank or office or emblems, 

as may be worn upon the person or borne in the hand 

during public exercises of the society or institution, and shall 

not include articles of furniture or fixtures, or of 

regular wearing apparel, 

nor personal property of individuals. (771) 


* Does not embrace an altar lamp for a church (S. S., 1710.); nor a brass lecturn (S. S., 1826.). 
But see also S. S., 205, as to church medals and candelabra. 

Dresses imported for “ Sisters of Charity” who were nursing the soldiers in the hospitals of 
Philadelphia and elsewhere, were held to be dutiable. (September 24, 1864, N. Y.) 

So of church organs (Dept. Let., November 7, 1864, Hon. T. O. Howe), and of cloth imported for 
a church or charitable association (Tr. Peg., p. 560), and gas fixtures for a church. (Tr Eee 
p. 571.) ‘ 

So of a memorial tablet of marble and brass to be placed in a church. (November 29 1869 
Philadelphia.) ’ ’ 

Caen-stone font and six brass flower-vases for a church held dutiable. (March 12, 1870, Balt.) 

An altar and appendages, a gift to an academy, held dutiable. (Dept. Let., December 5, 1864, 
Ursuline Academy, Alton.) Also painted windows for churches. (Tr. Peg., p. 579.) And bells 
for churches. (Tr. Peg., p. 554.) And a clock imported for the tower of a cathedral. (February 
28, 1866, Archbish. S.) And candlesticks, church ornaments, etc. (June 28, 1866, Pev. J. B.) So 
also of glass intended to be used for constructing a telescope for a seminary of learning: but held 
that a finished telescope, imported for that purpose, would be free. (Tr. Peg., p. 57L) ’ 

A marble altar with statuary carved thereon, and imported for a convent, refused free entry as 
not embraced in the term “statuary” in this clause, but dutiable as a manufacture of marble 
(April 4, 1871, N. Y.) 

Paintings on glass, for churches, free. (January 25, 1870, N. Y.) 

The term “ Eegalia,” as used in this clause, was, September 30, 1864, ruled-by the department 
to be “confined to articles worn on the persons of priests and others ofiiciating, or used by hand 
in the performance of their ceremonies.” A silver communion service imported for a church was 
held to be exempt as “regalia.” (September 1,1869, N. Y.) 

This term does not include brown frieze cloth still in the piece, though designed for the manu¬ 
facture of priests’ gowns, but is limited as above. (August 25,1868, Pev. Wm. S.) Nor articles 
too large to be carried. ('S. S. 8514.) 

Nor cords with tassels for trimming altars or pulpits. (Jan. 3, 1870, Port Huron.) 

But contra as to altar cloths. (June 25, 1870, Balt.) 




TARIFF ACT OF 1890. 


77 


693 Rennets, raw or prepared. (518) 

694 Saffron and safflower, and extract of, and saffron cake. (586) 

695 Sago, crude, and 

sago flour. (774) 

696 Salacine. (554) 

697 Sauer-krout. (775) 

698 Sausage skins. (776) 

699 Seeds; 

anise, 

canary, 

caraway, 

cardamon, 

coriander, 

cotton, (452) 

cummin, 

fennel, 

fenugreek, 

hemp, 

hoarhound, 

mustard, 

rape, 

St. John’s bread or bene, 

sugar-beet, 

mangel-wurzel, 

sorghum or sugar cane for seed, and 

all flower and grass seeds ; 

bulbs and bulbous roots, not edible ; 

all the foregoing not specially provided for in this act. (465, 636, 760) 

700 Selep, or saloup. (587) v » > y 

701 Shells of all kinds, not cut, ground, or otherwise manufactured.* (780) 

702 Shotgun barrels, forged, rough bored. (204) 

703 Shrimps, and other 

shell fish. (783) 

704 Silk, raw, or as 

reeled from the cocoon, but 

not double, twisted, or advanced in manufacture in any way. (784) 

705 Silk cocoons and 

silk-waste. (785) 

706 Silk worm’s eggs. (786) 

707 Skeletons and other 

preparations of anatomy. (787) 

708 Snails. (789) 

709 Soda, nitrate of, or 

cubic nitrate, and 
chlorate of. (92, 630) 

710 Sodium. (791) 

711 Sparterre, suitable for making or ornamenting hats. (792) 

712 Specimens of natural history,t botany, and mineralogy, when imported 

for cabinets or as 
objects of science, and 
not for sale. (793) * 


* Shells imported as articles of merchandise for sale, and that have undergone any process of 
manufacture by polishing or cutting, are liable to duty. (August 28, 1865, E. W.) 

t This does not embrace wild animals. The term “specimens of natural history,” compre¬ 
hends only articles imported for the cabinet of the naturalist, and has no application to living 
animals. (T. K., p. 554.) 



78 


DIGEST OF STATUTES. 


Spices : 

713 Cassia, cassia vera, and cassia buds, unground. (524) 

714 Cinnamon, and chips of, unground. (526) 

715 Cloves and clove stems, unground. (527) 

716 Ginger-root, unground and not preserved or candied. (536) 

717 Mace. (546) 

718 Nutmegs. (551) 

719 Pepper, black or white, unground. (584) 

720 Pimento, unground. (585) 

721 Spunk. (794) 

722 Spurs and stilts used in the manufacture of earthen, porcelain, and 

stone ware. (795) 

723 Stone and sand : Burr-stone in blocks, rough or manufactured, and 

not bound up into mill-stones ;* (668) 

cliff-stone, unmanufactured, (611) 

pumice-stone, (767) 

rotten-stone, (773) and 

sand, crude, or manufactured. (837a) 

724 Storax, or styrax. (588) 

725 Strontia, oxide of, and 

protoxide of strontian, and 
strontianite, or 

mineral carbonate of strontia. (631) 

726 Sugars, 

all not above number sixteen Dutch standard in color, 
all tank bottoms, 

all sugar drainings and sugar sweepings, 

sirups of cane juice, 

melada, 

concentrated melada, and 
concrete and 

concentrated molasses, and 
molasses. (235 to 241) 

727 Sulphur, lac or precipitated, (633) and 

sulphur or brimstone, crude, in bulk, (632) 
sulphur ore, as pyrites or sulphuret of iron in its natural state, 
containing in excess of twenty-five per centum of sulphur (except on 
the copper contained therein) (144) and 
sulphur not otherwise provided for. (632) 

728 Sulphuric acid 

which at the temperature of sixty degrees Fahrenheit 
does not exceed the specific gravity of one and three hundred and 
eighty-thousandths, 

for use in manufacturing superphosphate of lime, or 
artificial manures of any kind, or 
for any agricultural purposes. (594) 

729 Sweepings of silver and gold. (798) 

730 Tapioca, 

cassava or cassady. (800) 

731 Tar and pitch of wood, and 

pitch of coal-tar. (79, 80) • 

732 Tea and 

tea-plants. (801, 802) 

733 Teeth, natural, or unmanufactured. (804) 

734 Terra alba. (805) 

735 Terra japonica. (806) 


See notes to paragraph 126 of this act, ante. 




TARIFF ACT OF 1890. 


79 


736 Tin ore, 

cassiterite or 

black oxide of tin, and 

tin in bars, blocks, pigs, or grain or granulated, 
until July the first, eighteen hundred and ninety-three, 

thereafter as otherwise provided for in this act. (807) 
7o7 Tinsel wire, ^ ^ 

lame, or 

lahn. (401 or 216) 

738 Tobacco stems. (248) 

7Sd Tonquin, tonqua, or tonka beans. (808) 

740 Tripoli. (634) ^ 

741 Turmeric. (589) 

742 Turpentine, Venice. (590) 

743 Turpentine, spirits of. (86) 

744 Turtles. (810) 

old, and fit only to be remanufactured. (811) 

74b Uranium, oxide and salts of. (635) 

747 Vaccine virus. (637) 

748 Valonia. (509) 

749 Verdigris, or 

subacetate of copper. (635) 

750 Wafers, unmedicated. (814) 

751 Wax, vegetable or mineral. (592) 

752 a Wearing apparel and other 

personal effects (not merchandise)* 


Must have been m actual use by the persons or families owning them for at least one year, 
intended for any other persons or for sale. Must also be accompanied bv the owner, 
(ir. Keg., pp.5/1, 600, also August 9, 1866, Galveston; and Sept. 23, 1869, F. M. E.) “ 

Or arrive within a reasonable time before or after his arrival. Five or six months cannot be 
considered a reasonable time. (Oct. 24, 1868, Philadelphia.) 

And see_S. S. 6317 and 9817 for rule of U. S. Supreme Court as to what constitutes “actual 
use within the meaning of this provision. 

TT wearing apparel or personal ornaments accompanying persons arriving in the 

United States, cannot be admitted free of duty, unless it appear by declaration of the party, un¬ 
der oath, that they have been in his or her actual use.'' (Tr. Reg., p. 560.) 

Such exemption of wearing apparel cannot be without limit as to the character and quantity 
01 tue articles which are to be admitted to free entry: and it is for the Department or its officers 
to determine whether articles for which exemption is claimed are entitled thereto under a rea¬ 
sonable construction of the law. 

“The rule by which the Department usually determines the dutiable or free character of wear¬ 
ing apparel in such cases is as follows : 

“ 1st. Did the owner yisit the foreign country for the purpose or with the direct intention of 
purchasing the article or articles ? 

2d. Were the articles intended for the sole use of the person purchasing the same ? 

3d. Was such purchase actually necessary for the health or comfort of the person or persons 
purchasing the same? 

“ These questions must be answered under oath." (Sept. 25, 1871, J. R. W.) 

This embraces a carriage, wagon, sleigh, and harness used abroad by one immigrating into the 
United States, and to be used by himself here. (June 3, 1862, Oswego; and Sept. 23,1868, Bost., 
but see S. S., 2036.) 

Personal effects must accompany the person “arriving." (Dept. Let., May 11, 1865, Mrs. J. W 
B. See also Oct. 21, 1871, E. S. C. Syn. Ser., 939.) 

Must have been in actual use abroad or in the United States by the persons owning them, prior 
to the shipment from the foreign port. (Tr. Reg., p. 600; and August 9, 1866, Galveston; and 
October 5, 1866, T.S.) 

“ Duty must be demanded on all watches but one brought into the United States by a single 
passenger. Seizure should be made only upon denial by the passenger that he has any other, or 
upon a false statement of the number in his possession. If all the watches are old, the passenger 
may choose the one to be treated as personal effects. If some are old and some new, the new aro 
to be included among those to be treated as subject to duty." (July 14, 1868, N. Y.) 

“ An ambrotype, including not only the likenesses of the owners, but pictures of sundry ac¬ 
cessories, including a landscape of a foreign country, was held not to be entitled to free entry, 
but to have been properly subjected to duty of twenty per centum." (July 10, 1865, J. W. S.) 

Iron safes, such as are used in an office or store, aro not entitled to free entry as immigrants' 
effects. (Sept. 28, 1868, Boston.) 






80 


DIGEST OF STATUTES. 


752 a of persons arriving in the United States, (815a) 

but this exemption shall not be held to include articles 

not actually in use and necessary and appropriate 

for the use of such persons 

for the purposes of their journey 

and present comfort and convenience, 

or which are intended for any other person or persons, 

or for sale: 

h Provided, however^ That all such wearing apparel and other personal effects 
as may have been once imported into the United States and subjected 
to the payment of duty, 

and which may have been actually used and taken or exported to for¬ 
eign countries by the persons returning therewith to the United 
States, shall, 

if not advanced in value or improved in condition by any means 
since their exportation from the United States, 
be entitled to exemption from duty, upon their 
identity being established, 

under such, rules and regulations as may be prescribed by the Sec¬ 
retary of the Treasury. 

753 Whalebone, unmanufactured. (816) 

754 Wood. —Logs and 

round unmanufactured timber 

not specially enumerated or provided for in this act. (734) 

755 Fire wood, (698) 

handle-bolts, 
heading-bolts, 
stave-bolts, and 
shingle bolts, (781-2) 
hop-poles, (722) 
fence-posts, (734) 
railroad ties, (769) 
ship timber, and 
ship-planking, 

not specially provided for in this act. (734) 

756 a Woods, namely, 

cedar, 

lignum-vitse, 

lancewood, 

ebony, 

box, 

granadilla, 
mahogany, 
rosewood, 
satinwood, and 
all forms of cabinet-woods, 
in the log, rough or hewn; (818) 
h bamboo (647) and 

rattan unmanufactured; (770) 
c briar-root or briar-wood, and 

similar wood unmanufactured, or not further manufactured than cut 
into blocks 

suitable for the articles into which they are intended to be converted; 
(812) 
a bamboo, 
reeds, and 


TARIFF ACT OF 1890, 


81 


e sticks of 
partridge, 
hair-wood, 
pimento, 
orange, 
myrtle, and 

other woods not otherwise specially provided for in this act 
m the rough, or not further manufactured than cut into lengths suit¬ 
able for sticks for 

umbrellas, parasols, sun-shades, whips, or walking-canes: (812) and 
j India malacca joints, not further manufactured than cut into suitable 
lengths for the manufactures into which they are intended to be con¬ 
verted. (725) 

757 a Works of art, 

the production of American artists* residing temporarily abroad or 
0 other works of art, including ’ 

pictorial paintings on glass, * 
imported expressly for 
presentation^ 

to a national institution, or 
to any state or 
municipal corporation, or 
incorporated religious society, 
college, or 

other public institution, 

except stained or painted window-glass or stained or painted glass 
windows; 

c but such exemption shall be subject to such regulations as the Secre¬ 
tary of the Treasury may prescribe. (819) 

758 a Works of art, 

drawings, 

engravings, 

photographic pictures, and 
philosophical and scientific apparatus 

brought by professional artists, lecturers, or scientists arriving from 
abroad 


* Frames of paintings by American artists are exempt from duty only when they are of in¬ 
considerable value, and obviously designed only for the preservation of the painting from iniurv 
during its transportation. (Tr. Reg., 1857, p. 578.) 

Portraits “ done in silk ” are not to be considered “ paintings,” within the meaning of the law 
(Ibid., p. 581.) 

Vases adorned with figures, constituting their chief value, cannot be considered “statuarv” 
(Ibid., p. 589.) 

Nor can a pedestal, the work of an American artist abroad, which is neither surmounted nor 
accompanied by statues or figure, but designed for statuary made in the United States. (Decem¬ 
ber 17, 1869, N. Y.) 

But in case of an importation of a marble monument, composed of several pieces of statuary, 
entitled to free entry as the work or production of an American artist, the base or pedestal is also 
exempt from duty when imported with the statue, it being shown that the entire work is that of 
an American artist residing abroad. (October 27, 1871, N. Y.) 

Stereoscopic negatives of views taken in Venezuela and New Grenada by an American, not 
being either paintings or statuary, are not entitled to free entry under this act. (S. A. F., May 9 
1870. Syn. Series, 659.) 

t The regulations issued May 25, 1867, under the original act, were as follows: 

“The individual or association of individuals importing any object of art for presentation as a 
gift to the United States Government, or to any State, county, or municipal government, is re¬ 
quired to make an application in writing to the Department, requesting such free entry, which 
shall contain a description of the work of art imported, and the name of the branch of the United 
States Government, or of the State, county, or municipal government, to which the presentation 
is intended to be made ; such application to be accompanied by a letter, or other evidence, from 
the chief officer of the branch of the United States Government, or of the State, county, or 
municipal government, signifying the acceptance of such work of art as a gift,” 

6 




82 


DIGEST OF STATUTES. 


Sec. 3. 

758 a for use by them 

temporarily for exhibition and 

in illustration, promotion, and encouragement of art, science, or in¬ 
dustry in the United States, and not for sale, and 
b photographic pictures, 
paintings, and 
statuary, 

imported for exhibition 

by any association established in good faith and duly authorized 
under the laws of the United States, or of any State, 
expressly and solely for the promotion and encouragement of science, 
art, or industry, and not intended for sale, 
shall be admitted free of duty, 

under such regulations as the Secretary of the Treasury shall prescribe; 
c but bonds shall be given for the payment to the United States of such 
duties as may be imposed by law 
upon any and all of such articles 

as shall not be exported within six months after such importation: 
d Provided^ That the Secretary of the Treasury may, in his discretion, 
extend such period for a further term of six months in cases where 
applications therefor shall be made. (832) 

759 a Works of art, 

collections in illustration of the progress of the arts, science, or manu¬ 
factures, 
photographs, 

works in terra-cotta, parian, pottery, or porcelain, and 
artistic copies of antiquities in metal or other material 
hereafter imported in good faith 
for permanent exhibition at a fixed place by any 
society or institution established for the 
encouragement of the arts or of science, and 
h all like articles imported in good faith by any 
society or association for the purpose of erecting 
a public monument, and 
not intended for sale, 

nor for any other purpose than herein expressed; 
c but bonds shall be given under such rules and regulations as the Secre¬ 
tary of the Treasury may prescribe, for the payment of lawful duties 
which may accrue 

should any of the articles aforesaid be sold, transferred, or used con¬ 
trary to this provision, and 
such articles shall be subject, at any time, to 

examination and inspection by the proper officers of the customs: 
d Provided, That the privileges of this and the preceding section 

shall not be allowed to associations or corporations engaged in or con¬ 
nected with 

business of a private or commercial character. (833) 

760 Yams. (820) 

761 Zaffer. (821) 

762 a Sec. 3. That with a view to secure 

reciprocal trade with countries producing the following articles, and 
for this purpose, 

on and after the first day of January eighteen hundred and ninety-two, 
whenever, and so often as 

the President shall be satisfied that the Government of any country 
producing and exporting 


TARIFF ACT OF 1890. 


83 


Sec. 3. 


sugars, molasses, coffee, tea, and hides, raw and uncured, or 
py of such articles, ’ 

imposes duties or other exactions upon the agricultural or other 
products of the United States, 

which in view of the free introduction of such sugar, molasses, coffee, 
tea, and hides into the United States 
he may deem to be reciprocally unequal and unreasonable, 
he shall have the power and it shall be his duty 
0 to suspend, by proclamation to that effect, 

the provisions of this act relating to the free introduction of such sugar, 
molasses, coffee, tea, and hides, 
the production of such country, 
for such time as he shall deem just, and 
c in such case and during such suspension 

duties shall be levied, collected, and paid upon sugar, molasses, coffee, 
tea, and hides, the product of or exported from such designated 
country as follows, namely : 

763 All sugars 

not above number thirteen Dutch standard in color 

nn A f duty on their polariscopic tests as follows, namely : 

764 a All sugars ^ 


not above number thirteen Dutch standard in color, all 
tank bottoms, 

sirups of cane juice or of beet iuice, 
melada, 

concentrated melada, concrete and concentrated molasses,* 
testing by the polariscope not above seventy-five degrees, 

, - seven-tenths of one cent per pound; and 

0 lor every additional degree or fraction of a degree shown by the polari- 

fynr tcst,.two hundredths of one cent per pound additional. 

7b5 a All sugars 

above number thirteen Dutch standard in color 
shall be classified by the Dutch standard of color, and 
pay duty as follows, namely: 
h All sugar 

above number thirteen and 

not above number sixteen Dutch standard of color, 

one and three-eighths cents per pound. 

766 All sugar > 

above number sixteen and 

not above number twenty Dutch standard of color, 

one and five-eighths cents per pound. 

767 All sugars 

above number twenty Dutch standard of color,...two cents per pound. 

768 Molasses testing above fi%-six degrees,.four cents per gallon. 

769 Sugar drainings and sugar sweepings shall be subject to duty 

either as molasses or sugar, as the case may be, 
according to polariscopic test. 


* Concentrated molasses. Under the Act of 1846, the Department held that “ the article im¬ 
ported under this designation, being brought by the process of manufacture to the point of crystal¬ 
lization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertain¬ 
ment, and estimate of the foreign general market value of the article. The Cuban authorities 
treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane hr boil¬ 
ing; thus producing a sweet syrup superior in quality to molasses. Concentrated melado is held 
to be a manufactured sugar in a green state, and is produced by boiling the melado to the point of 
crystallization.” (Tr. Keg., p. 562.) 





84 


DIGEST OF STATUTES. 


Secs. 4 and 5. 

770 On cofiee,.three cents per pound. 

771 On tea,.ten cents per pound. 

772 Hides, raw or uncured, whether dry, salted, or pickled. 

Angora goat-skins, raw, without the wool, unmanufactured, 

asses’ skins, raw or unmanufactured, and 

skins, 

except sheep-skins, with the wool on, 

one and one-half cents per pound. 

773 Sec. 4. That there shall be levied, collected, and paid on the importa¬ 

tion of all 

a raw or unmanufactured articles, 

not enumerated or provided for in this act, 

a duty of.ten per centum ad valorem ; (837 a) and on 

b all articles manufactured, in whole or in part, 
not provided for in this act, 

a duty of..twenty per centum ad valorem. (837 b) 

774 a Sec. 5. That each and every imported article,* 

not enumerated in this act, 

which is similar, either in 

material, 

quality, 

texture, or 

the use to which it may be applied, 

to any article enumerated in this act as chargeable with didy 
shall pay the same rate of duty which is levied on the enumerated 
article 

which it most resembles in any of the particulars before men¬ 
tioned; (822) and 
b if any non-enumerated article 

equally resembles two or more enumerated articles 
on which different rates of duty are chargeable 
there shall be levied on such non-enumerated article 
the same rate of duty as is chargeable on the article which it resembles 
paying the highest rate of duty ; (822 6) and 

775 a on articles not enumerated, 

manufactured 

of two or more materials, 

the duty shall be assessed at the highest rate at which the same would 
be chargeable 

if composed wholly of the component material thereof of chief 
value; (823) and 
b the words 

‘‘component material of chief value,” 
wherever used in this act, shall be held to mean 


* According to the decisions of the United States courts, the provisions of paragraphs 774 and. 
775 a, substantially reproduced from the 20th section of the Act of August 30, 1842, are “ not de¬ 
signed to levy duties, hut to check fraudulent evasions.” (Stewart v. Maxwell, 16 How., 150.) 
Their effect was not to impose a duty on an article not provided for in the schedule of this act, or 
a different duty ; but they simply give a rule of construction, to determine under what schedule 
a given article shall be ranged for the purpose of charging duty. (Marlot v. Uawrence, 1 Blatch,, 
608.) They apply, however, only in cases where an article has not been specially provided for in this act, 
(Lottimer v. Lawrence, ibid., 613.) But an article not enumerated by name in this act, does not 
come under the section which provides for non-enumerated articles (ante 773), provided it so re¬ 
sembles some enumerated article in quality, material, or use, as to be governed by the above pro¬ 
visions of paragraphs 774 and 775 a. (Boss v. Peaslee, 2 Curt. C. C., 499.) 

These provisions merely determine the rate at which duties shall be levied on unenumerated 
articles which are dutiable by the law, and do not authorize the transfer of an article from the un¬ 
enumerated to the free list. (December 15, 1858, N. Y.) 







TARIFF ACT OF 1890. 


85 


Secs. 6 to 8. 

that component material 
which shall exceed in value any other 
single component material of the article; and 
c the value of each component material 

shall be determined by the ascertained value of such material 
in its condition as found in the article. 

776 If two or more rates of duty shall be applicable to any imported article 

it shall pay duty at the highest of such rates. (824) 

777 See. 6, That on and after the first day of March, eighteen hundred 

and ninety-one, 

all articles of foreign manufacture, such as are usually or ordinarily 
marked, stamped, branded or labeled, and 

all packages containing such or other imported articles, shall, respec¬ 
tively, 

be plainly marked, stamped, branded, or labeled, 
in legible English words, 

so as to indicate the country of their origin; and 
unless so marked, stamped, branded, or labeled 
they shall not be admitted to entry. 

778 a Sec. 7. That on and after March first, eighteen hundred and ninety- 

one, 

no article of imported merchandise which shall 
copy or simulate 
the name or 
trade-mark 

of any domestic manufacture or manufacturer, 
shall be admitted to entry at any custom-house of the United States. 
b And in order to aid the officers of the customs 
in enforcing this prohibition 

any domestic manufacturer who has adopted trade-marks 

may require his name and residence 

and a description of his trade-marks to be 

recorded in books which shall be kept for that purpose in the Depart¬ 
ment of the Treasury 

under such regulations as the Secretary of the Treasury shall pre¬ 
scribe, 

and may furnish to the Department fac-similes of such trade-marks; 
c and thereupon the Secretary of the Treasury shall cause one or more 
copies of the same 

to be transmitted to each collector or other proper officer of the 
customs. (844) 

779 a Sec. 8. That all 

lumber, 

timber, 

hemp, 

manilla, 

wire rope, and 

iron and steel rods, 

bars, . 

spikes, 

nails, 

plates, 

tees, 

angles, 

beams, and 


86 


DIGEST OF STATUTES 


Secs. 9 and 10. 

779 a bolts and 

copper and 

composition metal 

which may be necessary for the 

construction and equipment of vessels built in the United States 
for foreign account and ownership 

or for the purpose of being employed in the foreign trade, 
including the trade between the Atlantic and Pacific ports of the 
United States, 

after the passage of this act, 
may be imported in bond, 

under such regulations as the Secretary of the Treasury may pre¬ 
scribe ; and 

upon proof that such materials have been used for such purpose 
no duties shall be paid thereon. 
h But vessels receiving the benefit of this section 

shall not be allowed to engage in the coastwise trade of the United 
States 

more than two months in any one year, 

except upon the payment to the United States of the duties on which 
a rebate is herein allowed: 

c Provided, That vessels built in the United States for foreign account 
and ownership, 

shall not be allowed to engage in the coastwise trade of the United 
States. (834, 834 b) 

780 Sec. 9. That all articles of foreign production needed for the 

repair of American vessels engaged in foreign trade, 
including the trade between the Atlantic and Pacific ports of the 
United States, 

may be withdrawn from bonded warehouses free of duty, 
under such regulations as the Secretary of the Treasury may pre¬ 
scribe. (835) 

781 a Sec. 10. That all 

medicines, 

preparations, 

compositions, 

perfumery, 

cosmetics, 

cordials, and 

other liquors manufactured wholly or in part of domestic spirits 
intended for exportation, as provided by law, ’ 

in order to be manufactured and sold or removed, 
without being charged with duty and ^ 

without having a stamp affixed thereto, 

shall, under such regulations as the Secretary of the Treasurv mav 
prescribe, ^ 

be made and manufactured in warehouses 

similarly constructed to those Pnown and designated in Treasury regu¬ 
lations as bonded warehouses, class two: 
h Provided, That such manufacturer shall first give 
satisfactory bonds to the collector of internal revenue 
for the faithful observance of all the provisions of law and the regula¬ 
tions as aforesaid, ^ 

in amount not less than half of that required by the regulations of the 
feecretary of the Treasury from persons allowed bonded warehouses. 


TARIFF ACT OF 1890. 


87 


Sec. 10. 

/81 c Such goods, when manufactured in such warehouses, 
may be removed for exportation 

direction of the proper officer having charge thereof, who 
shall be designated by the Secretary of the Treasury 
without being charged with duty, 
and without having a stamp affixed thereto. 
d manufacturer of the articles aforesaid, or any of them, 
having such bonded warehouse as aforesaid, 
shall be at liberty, 

under such regulations as the Secretary of the Treasury may prescribe, 
therein any materials to be used in such manufacture 
which are allowed by the provisions of law to be exported free from 
tax or duty, 

as well as the necessary materials, implements, packages, vessels, 
brands, and labels for the j , 

preparation, 
putting up, and 

export of the said manufactured articles; and 
e every article so used 

shall be exempt from the payment of stamp and excise duty by such 
manufacturer. 

/ Articles and materials so to be used ' 

may be transferred from any bonded warehouse in which the same 
may be, 

under such regulations as the Secretary of the Treasury may prescribe, 
into any bonded warehouse in which such manufacture may be con¬ 
ducted, 

and may be used in such manufacture, and 
when so used shall be exempt from stamp and excise duty; and 
the receipt of the officer in charge as aforesaid shall be received as a 
voucher for the manufacture of such articles. 
g Any materials imported into the United States may, 

under such rules as the Secretary of the Treasury may prescribe, 
and under the direction of the proper officer, 
be removed in 
original packages, 

from on ship-board, or from the bonded warehouse in which the 
same may be, 

into the bonded warehouse in which such manufacture may be carried 
on, 

for the purpose of being used in such manufacture, 
without payment of duties thereon, 
and may there be used in such manufacture. 
h No article so removed, 

nor any article manufactured in said bonded warehouse, 
shall be taken therefrom except for exportation, 

under the direction of the proper officer having charge thereof as 
aforesaid, 

whose certificate, describing the articles 

by their mark or otherwise, 

the quantity, 

the date of importation, 

and name of vessel, 

with such additional particulars as may from time to time be required, 
shall be received by the collector of customs 


88 


DIGEST OF STATUTES. 


Secs. 11 to 13. 

781 ^ in cancellation of the bond 

or return of the amount of foreign import duties. 
i All labor performed and services rendered under these regulations 
shall be under the supervision of an officer of the customs, and 
at the expense of the manufacturer.* 

782 a Sec. 11. All persons are prohibited from importing into the United 

States from any foreign country any 
obscene book, pamphlet, paper, writing, advertisement, circular, print, 
picture, drawing, or other representation, figure, or image 
on or of paper or other material, or any 
cast, instrument, or other article of an 
immoral nature, or any 

drug or medicine, or any article whatever, for the 
prevention of conception, or for causing unlawful abortion. 

6 No such articles, whether 
imported separately or 
contained in packages with other goods 
entitled to entry, shall be admitted to entry; and 
all such articles shall be proceeded against, seized, and forfeited by 
due course of law. 

c And all such prohibited articles and 

the package in which they are contained in the course of importation 
shall be detained by the officer of customs, and 

proceedings taken against the same as prescribed in the following 
section, 

unless it appears to the satisfaction of the collector of customs that the 
obscene articles contained in the package were inclosed therein 
without the knowledge or consent of the importer, owner, agent, or 
- consignee: (838) 

d Provided, That the drugs hereinbefore mentioned, when 
imported in bulk and 

not put up for any of the purposes hereinbefore specified, 
are excepted from the operation of this section. (839) 

783 Sec. 12. That whoever, being an 

officer, agent, or employee of the Government of the United States, 
shall knowingly 

aid or abet any person engaged in any violation of any of the pro¬ 
visions of law 

prohibiting importing, advertising, dealing in, exhibiting, or 
sending or receiving by mail 

obscene or indecent publications or representations, or 
means for preventing conception or procuring abortion, or other ar¬ 
ticles of 

indecent or immoral use or tendency, 

shall be deemed guilty of a misdemeanor, and shall for every offense 
be punishable by a 

fine of not more than five thousand dollars, or by imprisonment at 
hard labor for not more than ten years, or both. (840) 

784 Sec. 13. That any judge of any district or circuit court of the United 

States, 

within the proper district, 

before whom complaint in writing of any violation of the two preced¬ 
ing sections is made. 


Heyl, 2098, Edition of 1882. E. S., Sec. 3433. 






TARIFF ACT OF 1890. 


89 


Secs. 14 to 17. 

to the satisfaction of such judge, and 

founded on knowledge or belief, and 

if upon belief, setting forth the grounds of such belief, and 

supported by oath or affirmation of the complainant 

may issue, conformably to the Constitution, 

a warrant directed to the marshal or any deputy marshal, in the 
proper district, 
directing him to 

search for, seize, and take possession of any such article or thing 
mentioned in the two preceding sections, and to make 
due and immediate return thereof to the end that the same may be 
condemned and destroyed by proceedings, which shall be 
conducted in the same manner as other proceedings in the case of 
municipal seizure, and with the 
same right of appeal or writ of error. (841) 

785 a Sec. 14. That machinery for repair may be imported into the United 

States 

without payment of duty, under bond, to be given in 
double the appraised value thereof, to be 
withdrawn and exported after said 
machinery shall have been repaired ; 
h and the Secretary of the Treasury is authorized and directed to pre¬ 
scribe such rules and regulations as may be necessary to protect the 
revenue against fraud, and 

secure the identity and character of all such importations when again 
withdrawn and exported, 

restricting and limiting the export and withdrawal to the 
same port of entry where imported, and also 

limiting all bonds to a period of time of not more than six months 
from the date of the importation. (831) 

786 Sec. 15. That the produce of the forests of the 

State of Maine upon the 

Saint John River and its tributaries, 

owned by American citizens, and sawed or hewed in the Province 
of New Brunswick by American citizens, the same being 
unmanufactured in whole or in part, which is 
now admitted into the ports of the United States free of duty, shall 
continue to be so admitted, 

under such regulations as the Secretary of the Treasury shall, 
from time to time, prescribe. (829) 

787 Sec. 16. That the produce of the forests of the 

State of Maine upon the 

Saint Croix River and its tributaries, 

owned by American citizens, and sawed in the Province of New Bruns- 
wiclt by American citizens, the same being 
unmanufactured in whole or in part, shall be 
admitted into the ports of the United States free of duty, 
under such regulations as the Secretary of the Treasury shall, 
from time to time, prescribe. (830) 

788 a Sec. 17. That a 

discriminating duty of ten per centum ad valorem, 
in addition to the duties imposed by law, 

shall be levied, collected, and paid on all goods, wares, or merchandise 
which shall be imported 
in vessels not of the United States; but 


90 


DIGEST OF STATUTES. 


Secs. 18 to 20. 

788 6 this discriminating duty shall 

not apply to goods, wares, and merchandise which shall be imported 
in vessels not of the United States, 

entitled, by treaty or any act of Congress, to be entered in the ports of 
the United States on payment of the 
same duties as shall then be paid on goods, wares, and merchandise 
imported in vessels of the United States. (827) 

789 a Sec. 18. That no goods, wares, or merchandise, unless in 

cases provided for by treaty, 

shall be imported into the United States from any foreign port or 
place, 

except in vessels of the United States, or 
in such foreign vessels as 
truly and wholly 

belong to the citizens or subjects of 

that country of which the goods are the 

growth, production, or manufacture, 

or from which such goods, wares, or merchandise 

can only be, or most usually are, 

first shipped for transportation. 

6 All goods, wares, or merchandise 
imported contrary to this section, and 
the vessel wherein the same shall be imported, 
together with her cargo, tackle, apparel, and furniture, 
shall be forfeited to the United States; and 
c such goods, wares, or merchandise, 
ship, or vessel, and cargo, 

shall be liable to be seized, prosecuted, and condemned, 
in like manner and 

under the same regulations, restrictions, and provisions 
as have been heretofore established, 

for the recovery, collection, distribution, and remission of forfeitures 
to the United States by the several revenue laws. (845) 

790 Sec. 19. That the preceding section 

shall not apply to vessels or goods, wares, or merchandise imported 
in vessels of a foreign nation which does 

not maintain a similar regulation against vessels of the United States. 
(846) 

791 a Sec. 20. That the importation of 

neat cattle and the 

hides of neat cattle from any foreign country into the United States 
IS prohibited : 

6 Provided, That the operation of this section shall be 

suspended as to any foreign country or countries, or any parts of such 
country or countries, « 

whenever the Secretary of the Treasury 
shall officially determine, and 
give public notice thereof 
that such importation will 
not tend to the introduction or spread of 
contagious or infectious diseases 
among the cattle of the United States ; 
c and the Secretary of the Treasury is hereby authorized and empowered 
and it shall be his duty, ’ 


TARIFF ACT OF 1890. 


91 


Secs. 21 to 24. 

to make all necessary orders and regulations to carry this section into 
effect, or to 

suspend the same as therein provided, and to 

send copies thereof to the proper officers in the United States, and to 
such officers or agents of the United States in foreign Countries as he 
shall judge necessary. (842) 

792 Sec. 21. That any person convicted of a willful violation of any of 

the provisions of the preceding section 
shall be fined not exceeding five hundred dollars, 
or imprisoned not exceeding one year, or both, in the discretion of the 
Court. (843) 

793 a Sec. 22. That upon the 

reimportation of articles once exported 

of the growth, product, or manufacture of the United States, upon which 

no internal tax has been assessed or paid, or upon which such 

tax has been paid and 

refunded by allowance or drawback, 

there shall be levied, collected and paid 

a duty equal to the tax imposed b}^ the internal-revenue laws upon 
such articles, 

h except articles manufactured in bonded warehouses and exported pur¬ 
suant to law, 

which shall be subject to the same rate of duty as if originallv im¬ 
ported. (826) 

794 Sec. 23. That whenever any vessel laden with merchandise 

in whole or in part subject to duty has been 

sunk in any river, harbor, bay, or waters subject to the jurisdiction of 
the United States, and 
within its limits, 

for the period of two years, and is 
abandoned by the owner thereof, 
any person who may raise such vessel 
shall be permitted to bring any 
merchandise recovered therefrom into the 
port nearest to the place where such vessel was so raised, 
free from the payment of any duty thereupon, and 
without being obliged to enter the same at the custom-house; 
but under such regulations as the Secretary of the Treasury may pre¬ 
scribe. (828) 

795 a Sec. 24. That the works of manufactures engaged in 
. smelting or refining metals in the United States 

may be designated as 

bonded-warehouses under such regulations as the Secretary of the 
Treasury may prescribe: 

h Provided^ That such manufacturers shall first give satisfactory bonds to 
the Secretary of the Treasury. 
c Metals in any crude form 

requiring smelting or refining to make them readily 
available in the arts, 
imported into the United States 

to be smelted or refined and intended to be exported in a 
refined but 

unmanufactured state, 

shall, under such rules as the Secretary of the Treasury may prescribe 
and 


92 


DIGEST OF STATUTES. 


Sec. 25. 

795 c under the direction of the proper officer, be removed 

in original packages or 

in bulk from the vessel or other vehicle on which it has been imported, 
or 

from the bonded-warehouse in which the same may be 
into the bonded-warehouse in which such 
smelting and refining may be carried on, 
for the purpose of being smelted and refined 
without payment of duties thereon, and may there be 
smelted and refined, together with other metals 
of home or foreign production r 
d Provided^ That each day a quantity of refined metal 
equal to the amount of imported metal 
refined that day 

shall be set aside, and such metal 
so set aside 

shall not be taken from said works 

except for exportation, under the direction of the proper officer having 
charge thereof as aforesaid, 
whose certificate, describing the articles 
by their marks or otherwise, 
the quantity, 

the date of importation, and 

the name of vessel or other vehicle by which it was imported, 
with such additional particulars as may 

from time to time be required, shall be received by the collector of 
customs 

as sufficient evidence of the exportation of the metal, or it may 
be removed, under such regulations as the Secretary of the Treasury 
may prescribe, 

to any other bonded-warehouse, or 
upon entry for, and payment of duties, 
for domestic consumption. 

e All labor performed and services rendered under these regulations 
shall be under the supervision of an officer of the customs, to be 
appointed by the Secretary of the Treasury, and 
at the expense of the manufacture!:. 

796 a Sec. 25. That where 

imported materials on which duties have been paid, are 
used in the manufacture of articles manufactured or produced in the 
United States, 

there shall be allowed on the 
exportation of such articles 
a drawback 

equal in amount to the duties paid on the materials used, less one per 
centum of such duties :* ^ 

h Provided^ That when the articles exported are made in part 
from domestic materials, ^ 

the imported materials, or 

the parts of the articles made from such materials 
shall so appear in the completed articles 
that the quantity or measure thereof may be ascertained. 
c And ^provided further, That the 


1978 to 1983 of Pt. I of Heyl’s ed. of 1882. Rev. Stat., Sec’s 3015 to 3020. 



TARIFF ACT OF 1890. 


93 


Secs, 26 and 27. 

drawback on any article allowed under existing law 
shall be continued at the rate herein provided. 
d That the imported materials 

used in the manufacture or production of articles 
entitled to drawback of customs duties when exported 
shall in all cases 

where drawback of duties paid on such materials is claimed, 
be id^tified, 

the quantity of such materials used and 
the amount of duties paid thereon shall be ascertained, 
the facts of the manufacture or production of such articles in the 
United States and 
their exportation therefrom 

shall be determined, and the drawback due thereon 
shall be paid to the manufacturer, producer, or exporter, 
to the agent of either or 

to the person to whom such manufacturer, producer, exporter or agent 
shall in writing order such drawback paid, 
under such regulations as the Secretary of the Treasury shall prescribe. 

Inteenal Revenue. 

797 a Sec. 26. That on and after the first day of May, eighteen hundred 

and ninety-one, 

all special taxes imposed by the laws now in force 

upon dealers in leaf tobacco, 

retail dealers in leaf tobacco, 

dealers in tobacco, 

manufacturers of tobacco, 

manufacturers of cigars, and 

peddlers of tobacco 

are hereby repealed. 

h Every such dealer in leaf tobacco, retail dealer in leaf tobacco, manu¬ 
facturer, and peddler shall, however, 
register with the collector of the district 

his name, or style, place of residence, trade, or business, and the place 
where such trade or business is to be carried on, 
the same as though the tax had not been repealed, and 
c a failure to register as. herein required 

shall subject such person to a penalty of fifty dollars. 

798 a Sec. 27. That all provisions of the statutes 

imposing restrictions of any kind whatsoever 

upon farmers and 

growers of tobacco in regard to the 

sale of their leaf tobacco, and the 

keeping of books, and the 

registration and 

report of their sales of leaf tobacco, or 
imposing any tax on account of such sales, 
are hereby repealed: 

h Provided^ however^ That it shall be the duty of every 
farmer or planter producing and selling leaf-tobacco, 
on demand of any internal-revenue officer, or other authorized agent 
of the Treasury Department, 
to furnish said officer or agent 


94 


DIGEST OF STATUTES. 


Secs. 28 and 29. 

798 h a true and complete statement, verified by oath, of 

all his sales of leaf-tobacco, 
the number of hogsheads, cases, or pounds, 
with the name and residence, 
in each instance, of 
the person to whom sold, and 
the place to which it is shipped. 
c And every farmer or planter who 
willfully 

refuses to furnish such irifo/mation, or who knowingly makes false 
statements as to any of the facts aforesaid, 
shall be guilty of a misdemeanor, and 

shall be liable to a penalty not exceeding five hundred dollars. 

799 a Sec. 28. That section thirty-three hundred and eighty-one of the 

Revised Statutes, be, and the same is hereby, amended 
by striking out all after the said number and substituting therefor the 
following: 

h “ Every peddler of tobacco, 

before commencing, or, if he has already commenced, 
before continuing to peddle tobacco, 
shall furnish to the collector of his district 

a statement accurately setting forth the place of his residence, and, 
if in a city 

the street and nuniber of the street where he resides, 
the State or States through which he proposes to travel; 
also whether he proposes to sell his own manufactures or the manu¬ 
factures of others, and, 

if he sells for other parties, the person for whom he sells. 
c He shall also give a bond in the sum of five hundred dollars, to be ap¬ 
proved by the collector of the district, 
conditioned that he shall not engage in any attempt, 
by himself or by collusion with others, 

to defraud the Government of any tax on tobacco, snuff, or cigars ; 
that he shall neither sell nor offer for sale any tobacco, snuff, or cigars 
except in original and full packages, ’ 

as the law requires the same to be put up and prepared by the manu¬ 
facturer for sale, or 

for removal for sale or consumption, and except such packages of 
tobacco, snuff, and cigars as 
bear the manufacturer’s label or caution notice, and 
his legal marks and brands, and 

Qr\r\ internal-revenue stamps which have never before been used.” 

800 a Sec. 29. That section thirty-three hundred and eighty-three. Re¬ 

vised Statutes, ’ 

as amended by section fifteen of the act of March first, eighteen hun¬ 
dred and seventy-nine, 
be, and the same is hereby, amended 
by striking out all of said section 
and by substituting in lieu thereof the following : 
h “ Every peddler of tobacco 

shall_ obtain a certificate from the collector of his collection district 
who IS hereby authorized and directed to issue the same, giving the 
name of the peddler, ^ 

his residence, and 

the fact of his having filed the required bond; 


TARIFF ACT OF 1890. 


95 


Secs. 30 to 32. 

and shall on demand of any officer of internal revenue, 
produce and exhibit his certificate. 
c And whenever any peddler 

refuses to exhibit his certificate, as aforesaid, on demand of any officer 
of internal revenue, 

saM officer may seize the horse or mule, wagon, and contents, or pack, 
bundle, or basket, of any person so refusing; 
and the collector of the district in which the seizure occurs may, 
on ten days’ notice, 

published in any newspaper in the district, 
or served personally on the peddler, or at his dwelling house, 
require such peddler to show cause, if any he has, why the horses or 
mules, wagons, and contents, pack, bundle, or basket so seized shall 
not be forfeited. 

d In case no sufficient cause is shown, 

proceedings for the forfeiture of the property seized 
shall be taken under the general provisions of the internal-revenue 
laws relating to forfeitures. 

e Any internal-revenue agent may demand production of and inspect the 
collector’s certificate for peddlers, 
and refusal or failure to produce the same, when so demanded, 
shall subject the party guilty thereof 
to a fine of not more than five hundred dollars and 
to imprisonment for not more than twelve months.” 

801 Sec. 30. That on and after the first day of January, eighteen hundred 

and ninety-one, 

the internal taxes on smoking and manufactured tobacco shall be six 
cents per pound, and 
on snuS' six cents per pound. 

802 a Sec. 31. That section thirty-three hundred and sixty three of the Re¬ 

vised Statutes, be, and hereby is, amended 
by striking out all after said number and substituting the following : 
h No manufactured tobacco shall be 
sold or offered for sale 

unless put up in packages and stamped as prescribed in this chapter, 
except at retail by retail dealers from packages authorized by section 
thirty-three hundred and sixty-two of the Revised Statutes; 
c and every person who sells or offers for sale 
any snuff or 

any kind of manufactured tobacco 
not so put up in packages and stamped 

shall be fined not less than five hundred dollars nor more than five 
thousand dollars, and 

imprisoned not less than six months nor more than two years. 

803 a Sec. 32. That section thirty-three hundred and ninety-two of the Re¬ 

vised Statutes, 

as amended by section sixteen of the Act of March first, eighteen 
hundred and seventy-nine, 

be and the same is hereby amended to read as follows: 
h “ All cigars shall be packed in boxes 
not before used for that purpose, 
containing respectively 

twenty-five, fifty, one hundred, two hundred, two hundred and fifty, 
or five hundred cigars each : 

c Provided, however^ That manufacturers of cigars shall be 


96 


DIGEST OF STATUTES. 


Sec. 33. 

803 c permitted to pack in boxes not before used for that purpose 

cigars not to exceed thirteen nor less than twelve in number, to be used 
as sample boxes; 

d and every person who sells, or offers for sale, or delivers, or offers to 
deliver, 

any cigars in any other form than in new boxes as above described, or 
who packs in any box any cigars in excess of or less than the number 
provided by law to be put in each box respectively, or 
w^ho falsely brands any box, or 

affixes a stamp on any box denoting a less amount of tax than that 
required by law, 

shall be fined for each offense not more than one thousand dollars, 
and be imprisoned not more than two years : 
e Provided, That nothing in this section shall be construed as 
preventing the sale of cigars at retail by retail dealers 
who have paid the special tax as such 

from boxes packed, stamped, and branded in the manner prescribed 
by law: 

/ And provided further, That every manufacturer of 
cigarettes 

shall put up all the cigarettes that he manufactures or has manufac¬ 
tured for him, 

and sells or removes for consumption or use, 

in packages or parcels containing 

ten, twenty, fifty, or one hundred cigarettes each, 

and shall securely affix to each of said packages or parcels 

a suitable stamp denoting the tax thereon, 

and shall properly cancel the same prior to such sale or removal for 
consumption or use, 

under such regulations as the Commissioner of Internal Revenue shall 
prescribe; 

g and all cigarettes imported from a foreign country 

shall be packed, stamped, and the stamps canceled in like manner, 
in addition to the import stamp indicating inspection of the custom¬ 
house 

before they are withdrawn therefrom. 

804 a Sec. 33. That section thirty-three hundred and fifty-seven of the 
Revised Statutes, 

as amended by section two of the act of June ninth, eighteen hun¬ 
dred and eighty, be, and the same is amended, by striking out all 
after the number 

and inserting in lieu thereof the following: 
b “ Every collector shall keep a record, in a book or books provided for 
that purpose, 

to be open to the inspection of only the proper officers of internal 
revenue, 

including deputy collectors and internal-revenue agents, 
of the name and residence of every person engaged in 
the manufacture of tobacco or snuff in his district, 
the place where such manufacture is carried on, 
and the number of the manufactory ; 
c and he shall enter in said record, 

under the name of each manufacturer, 

a copy of every inventory required by law to be made by such manu¬ 
facturer, 


TARIFF ACT OF 1890. 


97 


\ 

Secs. 34 to 37. 

and an abstract of his monthly returns; 

^ several manufactories of tobacco or snuff in his 

to be numbered consecutively, 

which numbers shall not be thereafter changed, 

except for reasons satisfactory to himself and approved by the Com¬ 
missioner of Internal Revenue.” 

80o a Sec. 34. That section thirty-three hundred and eighty-nine of the Re¬ 
vised Statutes, 

as amended by section sixteen of the act of March first, eighteen hun¬ 
dred and seventy-nine, 

^be, and the same is hereby amended so as to read as follows : 

Rvery collector shall keep a record, in a book provided for that 
purpose, 

to be open to the inspection of only the proper officers of internal 
revenue, including deputy collectors and internal-revenue agents, 
oi the name and residence of every person engaged in 
the manufacture of cigars in his district, 
the place where such manufacture is carried on, 
and the number of the manufactory ; and 
c he shall enter in said record, 

under the name of each manufacturer, 

an abstract of his inventory and monthly returns ; and 

he shall cause the several manufacturers of cigars in the district to be 

numbered consecutively, 

which number shall not thereafter be changed.” 

806 Sec 35. That section three thousand three hundred and eighty-seven 

of the Revised Statutes, 

as amended by section sixteen of the act of March first, one thousand 
eight hundred and seventy-nine, 
be, and the same is hereby, amended, 

by striking from the said section the following words, namely : 
five hundred dollars, with an additional one hundred dollars for each 
person proposed to be employed by him in making cigars,” 
and inserting in lieu of the words so stricken out 
the words: “one hundred dollars.” 

807 Sec. 36. That an internal-revenue tax of 

ten dollars per pound ^ 

shall be levied and collected upon all 

opium manufactured in the United States for smoking purposes; and 
no person shall engage in such manufacture 
who is not a citizen of the United States, and 

who has not given the bond required by the Commissioner of Internal 
Revenue. 

808 a Sec. 37. That every manufacturer of such 

opium shall file with the collector of internal revenue of the district in 
which his manufactory is located 
such notices, inventories, and bonds, 

shall keep such books and render such returns of material and pro¬ 
ducts, 

shall put up such signs and affix such number to his factey,, and 
conduct his business under such surveillance of officers and agents 
as the Commissioner of Internal Revenue, with the approval, of the 
Secretary of the Treasury, may, by regulation, require.- 
6 But the bond required of such manufacturer 

7 


98 


DIGEST OF STATUTES. 


Secs. 38 to 42. 

808 h shall be with sureties satisfactory to the collector of internal reve¬ 

nue and 

in a penal sum of not less than five thousand dollars; and 
the sum of said bond may be increased from time to time and 
additional sureties required 
at the discretion of the collector, or 

under instructions of the Commisioner of Internal Revenue. 

809 Sec. 38. That all prepared 

smoking opium imported into the United States shall, 
before removal from the custom house, 

be duly stamped in such manner as to denote that the duty thereon 
has been paid ; and 

that all opium manufactured in the United States 
for smoking purposes, 

before being removed from the place of manufacture, 
whether for consumption or storage, 
shall be duly stamped 
in such permanent manner, 

as to denote the payment of the internal revenue tax thereon. 

810 Sec. 39. That the provisions of existing laws governing 

the engraving, issue, sale, accountability, efiacement, cancellation, and 
destruction of stamps 
relating to tobacco and snuff, 
as far as applicable 

are hereby made to apply to stamps provided for by the preceding 
section. 

811 Sec. 40. That a penalty of not more than one thousand dollars, or 

imprisonment not more than one year, or 
both, in the discretion of the court 

shall be imposed for each and every violation of the preceding sections 
of this act 
relating to opium, 
by any person or persons; and 
ail prepared smoking opium 

wherever found within the United States without stamps required by 
this act shall be forfeited. 

812 Sec. 41. That wholesale dealers in 

oleomargarine 

shall keep such books and 

render such returns in relation thereto 

as the Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, may, by regulation, require, and 
such books shall be open at all times to the inspection of any internal 
revenue officer or agent. 

813 a Sec. 42. That any producer of, 

pure sweet wines, 

who is also a distiller, authorized to separate from fermented grape- 
juice, under internal-revenue laws, 
wine spirits, 

may use, free of tax, in the preparation of such sweet wines, 

under such regulations and 

after the filing of such notices and bonds, 

together with the keeping of such records and the 

rendition of such reports as to materials and products. 


TARIFF ACT OF 1890. 


99 


Secs. 43 and 44. 

as the Commissioner of Internal Revenue with the approval of the 
Secretary of the Treasury, may prescribe, 

. so much of such wine spirits so separated by him, 
as may be necessary to fortify the wine for the preservation of the sac¬ 
charine matter contained therein : 
h Provided, That the wine spirits so used free of tax 

shall not be in excess of the amount required to introduce into such 
sweet wines in alcoholic strength equal to fourteen per centum of 
the volume of such wines after such use: 
c Provided Jurthf^r, That such wine 
containing after such fortification 
more than twenty-four per centum of alcohol, 

as defined by section thirty-two hundred and forty-nine of the Revised 
Statutes, 

shall be forfeited to the United States : 
d Provided further, That such use of wine spirits free from tax shall be 
confined to the months of August, September, October, November 
December, January, February, March, and April of each year. 
e The Commissioner of Internal Revenue, 

in determining the liability of any distiller of fermented grape-juice 
to assessment 

under section thirty-three hundred and nine of the Revised Statutes, 

IS authorized to allow such distiller 

credit in his computation for the wine spirits 

used by him in preparing sweet wine under the provisions of this sec¬ 
tion. 

814 a Sec. 43. That the wine-spirits mentioned in section fiftv-three 

act 

is the product resulting from the distillation of fermented 
juice, and 

shall be held to include the product commonly known as 
brandy ; and 

h the pure sweet wine which may be fortified free of tax, 
as provided in said section, 
is fermented grape-juice only, and 
shall contain no other substance of any kind whatever 
introduced before, 
at the time of, or 
after fermentation, and 
c such sweet wine shall contain not less than four per centum of saccharine 
matter, 

which saccharine strength may be determined by testing, 
with Balling’s saccharometer or must-scale, 

such sweet-wine, after the evaporation of the spirit ’contained 
therein, and 

restoring the sample tested to original volume by addition of water. 

815 a Sec. 44. That any person who shall use wine spirits, as defined by 

section fifty-four of this act, or 

other spirits on which the internal-revenue tax has not been paid, 
otherwise than -within the limitations set forth in section fifty-five of 
this act, and 

in accordance with the regulations made pursuant to this act, 
shall be liable to a penalty of 

double the amount of the tax on the wine spirits or other spirits so 
unlawfully used. 


of this 
grape 
grape 


100 


DIGEST OF STATUTES. 


Sec. 45. 

815 b Whenever it is impracticable in any case 

to ascertain the quantity of wine spirits or other spirits that have been 
used in violation of this act 
in mixtures with any wines, 

all alcohol contained in such unlawful mixtures of wine with wine 
spirits or other spirits 
in excess of ten per centum 
shall be held to be unlawfully used : 

c Provided, however, That if water has been added to such unlawful mix¬ 
tures, 

either before, 
at the time of, or 

after such unlawful use of wine spirits or other spirits, 
all the alcohol contained therein 
shall be considered to have been unlawfully used. 
d In reference to alcoholic strength of wines and mixtures of wines with 
spirits in this act 

the measurement is intended to be according to volume and 
not according to weight. 

816 a Sec. 45. That under such regulations and qfficial supervision, 

and upon the execution of‘such entries 
and the giving of such bonds, 
bills of lading, 
and other security 

as the Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, shall prescribe, 
any producer of pure sweet wines as defined by this act 
may withdraw wine spirits from any 
special bonded warehouse 
free of tax, 
in original packages, 

in any quantity not less than eighty wine gallons, 

and may use so much of the same as may be required by him, 

under such regulations, and 

after the filing of such notices and bonds, and 

the keeping of such records, and 

the rendition of such reports as to materials and products and the 
disposition of the same 

as the Commissioner of Internal Revenue with the approval of the 
Secretary of the Treasury shall prescribe, 
in fortifying the pure sweet wines made by him, 
and for no other purpose, 

in accordance with the limitations and provisions as to 
uses, 

amount to be used, 
and period for using the same 
set forth in section fifty-three of this act; 
h and the Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, 

is authorized, whenever he shall deem it to be necessary for the pre¬ 
vention of violations of this law, 

to prescribe that wine spirits withdrawn under this section shall not 
be used to fortify wines except at a certain distance prescribed by 
him from any distillery, 
rectifying house, 
winery. 


TARIFF ACT OF 1890. 


101 


Sec. 46. 

or other establishment used for producing or storing distilled spirits, 
or for making or storing wines other than wines which are so fortified, 
and 

that in the building in which such fortification of wines is practiced 
no wines or spirits other than those permitted by his reeulation shall 
be stored. 

c The use of wine spirits free of tax for the fortification of sweet wines 
under this act 

shall be begun and completed at the vineyard of the wine grower 
where the grapes are crushed and the grape juice is expressed and fer¬ 
mented, 

such use to be under the immediate supervision of an officer of 
internal revenue, 

who shall make returns describing the kinds and quantities of wine 
so fortified, 

and shall affix such stamps and seals to the packages containing such 
wines 

as may be prescribed by the Commissioner of Internal Revenue, with 
the approval of the Secretary of the Treasury; 
d and the Commissioner of Internal Revenue shall provide by regu¬ 
lations 

the time within which wines so fortified with the wine spirits so with¬ 
drawn may be subject to inspection, 
and for final accounting for the use of such wine spirits and 
for rewarehousing or 

for payment of the tax on any portion of such wine spirits which 
remain not used in fortifying pure sweet wines. 

817 a Sec. 46. That wine spirits may be 

withdrawn from special bonded warehouses 

at the instance of any person desiring to iise the same to fortify any 
wines, 

in accordance with commercial demands of foreign markets, 
when such wines are intended for exportation, 

without the payment of tax on the amount of wine spirits used in 
such fortification, 
under such regulations, and 
after making such entries, and 

executing and filing with the collector of the district from which the 
removal is to be made 
such bonds and bills of lading, 
and giving such other additional security 
to prevent the use of such wine spirits free of tax 
otherwise than in the fortification of wine intended for exportation, 
and for the due exportation of the wine so fortified, 
as may be prescribed by the Commissioner of Internal Revenue, with 
the approval of the Secretary of the Treasury; 
b and all of the provisions of law governing the 
exportation of distilled spirits free of tax, 
so far as applicable, 

shall apply to the withdrawal and use of wine spirits and the exporta¬ 
tion of the same in accordance with this section; 
c and the Commissioner of Internal Revenue is authorized, 
subject to approval by the Secretary of the Treasury, 
to prescribe that wine spirits intended for the fortification of wines 
under this section 


102 


DIGEST OF STATUTES. 


Secs. 47 to 49. 

817 c shall not be introduced into such wines except under the immediate 

supervision of an officer of internal revenue, 
who shall make returns describing the kinds and quantities of wine so 
fortified, 

and^ shall affix such stamps and seals to the packages containing such 
wines 

as may be prescribed by the Commissioner of Internal Revenue, with 
the approval of the Secretary of the Treasury. 
d Whenever such wine spirits are withdrawn as provided herein 
for the fortification of wines intended for 
exportation by sea 

they shall be introduced into such wines 

only after removal from storage and arrival alongside of the vessel 
which is to transport the same; 

6 and whenever transportation of such wines is to be 
effected by land carriage 

the Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, shall prescribe such regulations 
as to sealing packages and vehicles containing the same, and 
as to the supervision of transportation from the point of departure, 
which point shall be determined as the place where such wine spirits 
may be introduced into such wines 
to the point of destination 
as may be necessary to insure the 
due exportation of such fortified wines. 

818 Sec. 47. That all provisions of law relating to the 

re-importation of any goods of 
domestic growth or manufacture 

which were originally liable to an internal revenue tax 
shall be, as far as applicable, 

enforced against any domestic wines sought to be re-imported ; and 
duty shall be levied and collected upon the same 
when re-imported, 
as an original importation. 

819 Sec. 48. That any person using wine spirits or other spirits 

which have not been tax-paid 

in fortifying wine otherwise than as provided for in this act, 
shall be guilty of a misdemeanor, and 

shall, on conviction thereof, be punished for each offence by a 
fine of not more than two thousand dollars, and 
for every offense 
other than the first 

also by imprisonment for not more than one year. 

820 a Sec. 49. That wine spirits used in fortifying wines may be recovered 

from such wine 

only on the premises of a duly authorized grape brandy distiller ; and 
0 for the purpose of such recovery 

wines so fortified may be received as material on the premises of such 
a distiller, 

on a special permit of the collector of internal revenue in whose dis¬ 
trict the distillery is located; and 
c the distiller will be held to pay the tax on a 

product from such wines as will include both the alcoholic strenc^th 
therein produced by the fermentation of the grape-juice and ^ 
that obtained from the added distilled spirits. 


TARIFF ACT OF 1890. 


103 


Secs. 50 to 53. 

821 a Sec. 50. That on and after the day when this act shall go into effect 

all goods, wares, and merchandise 
previously imported, 
for which no entry has been made, and 
all goods, wares, and merchandise 
previously entered without payment of duty and 
under bond for warehousing, transportation, or any other purpose, 
for which no permit of delivery to the importer or his agent has been 
issued, 

shall be subjected to no other duty upon the entry or the withdrawal 
thereof 

than if the same were imported respectively after that day; 
b Provided, That any imported merchandise 
deposited in bond 

in any public or private bonded warehouse 

having been so deposited prior to the first day of October, eighteen 
hundred and ninety, 
may be withdrawn for consumption 

at any time prior to February first, eighteen hundred and ninety-one, 
upon the payment of duties at the rates in force prior to the passage 
of this act: 

c Provided further, That when duties are based upon the weight of mer¬ 
chandise deposited in any public or private bonded warehouse 
said duties shall be levied and collected upon the weight of such mer¬ 
chandise 

at the time of its withdrawal. 

822 Sec. 51. That all goods, wares, articles, and merchandise manufactured 

wholly or in part in any foreign country by 
convict labor, shall not be entitled to entry at any of the ports of the 
United States, and 

the importation thereof is hereby prohibited, and 
the Secretary of the Treasury is authorized to prescribe such regula¬ 
tions as may be necessary for the enforcement of this provision. 

823 Sec. 52. That the value of foreign coin 

as expressed in the money of account of the United States 
shall be that of the pure metal of such coin of standard value; and 
the values of the standard coins in circulation of the various nations 
of the world 

shall be estimated quarterly by the Director of the Mint, 
and be proclaimed by the Secretary of the Treasury immediately 
after the passage of this act 

and thereafter quarterly on the first day of January, April, July and 
October in each year. 

824 a Sec. 53. That all special taxes shall become due on the first day of 

July, eighteen hundred and ninety-one, 
and on the first day of July in each year thereafter, or 
on commencing any trade or business on which such tax is imposed. 
h In the former case the tax shall be reckoned for one year; and 
in the latter case it shall be reckoned proportionately, 
from the first day of the month in which the liability to a special tax 
commenced 

to the first day of July following. 

c Special tax stamps may be issued for the months of May and June, 
eighteen hundred and ninety-one, 


104 


DIGEST OF STATUTES. 


Secs. 54 and 55. 

824 c upon payment of the amount of tax reckoned proportionately under 

the laws now in force, 

and such stamps which have been or may be issued for the period 
ending April thirtieth, eighteen hundred and ninety, 
may, upon payment of one-sixth of the amount required to be paid 
for such stamps for one year, 

be extended until July first, eighteen hundred and ninety-one, 
under such regulations as may be prescribed by the Commisioner of 
Internal Revenue. 
d And it shall be the duty of 
special tax payers 

to render their returns to the deputy collector 

at such times within the calendar month in which the special tax 
liability commenced 

as shall enable him to receive such returns, duly signed and verified, 
not later than the last day of the month, 
except in cases of sickness or absence, 

as provided for in section three thousand one hundred and seventy-six 
of the Revised Statutes. 

825 a Sec. 54. That section twenty of the act entitled “ An act to simplify 

the laws in relation to the collection of revenues,” approved June 
tenth, eighteen hundred and ninety, is hereby amended to read as 
follows: 

h “ Sec. 20. That any merchandise 
deposited in bond 

in any public or private bonded-warehouse 

may be withdrawn for consumption 

wdthin three years from the date of original importation, 

on payment of the duties and charges 

to which it may be subject by law at the time of such withdrawal: 
c Provided^ That nothing herein shall affect or impair existing provisions 
. of law in regard to the disposal of perishable or explosive articles. ” 

826 a Sec. 55. That all laws and parts of laws inconsistent with this act are 

hereby repealed: 

h Provided, however^ That the repeal of existing laws, or modifications 
thereof, embraced in this act 
shall not affect 
any act done or 

any right accruing or accrued, or 

any suit or proceeding had or commenced in any civil cause before the 
said repeal or modifications, 
c but all rights and liabilities under said laws 
shall continue and may be enforced 

in the same manner as if said repeal or modification had not been 
made. 

d Any offenses committed, and 

all penalties or forfeitures or liabilifies incurred 

under any statute embraced in, or changed, modified, or repealed by 
this act 

may be prosecuted and punished, in the same manner and with the 
same effect 

as if this act had not been passed. 
e All acts of limitation, 

whether applicable to civil causes and proceedings or 
to the prosecution of offenses, or 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


105 


Secs. 1 to 3. 

for the recovery of penalties or forfeitures, 

embraced in, or modified, changed, or repealed by this act, 

shall not be affected thereby, and 

all suits, proceedings, or prosecutions, whether civil or criminal, 
for causes arising or acts done or committed 
prior to the passage of this act 

may be commenced and prosecuted within the same time and with the 
same effect as if this act had not been passed. 


CUSTOMS ADMINISTEATIVE ACT OF JUNE 10, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 131.) 

CHAPTER 407 .—An Act to simplify the Laws in relation to the Collection of the Revenues. 

827 a Be it enacted^ etc., That all merchandise imported into the United 
States shall, 

for the purpose of this act, 
be deemed and held to be 

the property of the person to whom the merchandise may be consigned; 
h but the holder of any bill of lading 
consigned to order 
and endorsed by the consignor 
shall be .deemed the consignee thereof; and 
c in case of the 

abandonment of any merchandise to the 

underwriters the latter may be recognized as the consignee. 

828 a Sec. 2. That all invoices of imported merchandise 

shall be made out in the 
currency of the place or country 
from whence the importation shall be made, or 
h if purchased 

in the currency actually paid therefor, 

shall contain a correct description of such merchandise, and 
shall be made in triplicate or 

c in quadruplicate in case of merchandise intended for immediate trans¬ 
portation without appraisement, and 
d signed by the person owning or shipping the same, 
if the merchandise has been actually purchased, 
or by the manufacturer or o\j’ner thereof, 
if the same has been procured otherwise than by purchase, 
or by the duly authorized agent of such purchaser, manufacturer, or 
owner. 

829 a Sec. 3. That all such invoices shall, 

at or before 

the shipment of the merchandise, 

be produced to the consul, vice consul, or commercial agent of the 
United States of the consular district in which 
the merchandise was manufactured 



106 


DIGEST OF STATUTES. 


Secs. 3 and 4. 

829 a or purchased 

as the case may be, 
for export to the United States, and 
shall have endorsed thereon, 
when so produced, 

a declaration signed by the purchaser, manufacturer, owner, or agent, 
setting forth that the invoice is in all respects correct and true, 
and was made at the place 

from which the merchandise is to be exported to the United States; 
b That it contains, * 

if the merchandise was obtained by purchase, 

a true and full statement of the time when, 

the place where, 

the person from whom 

the same was purchased, and 

the actual cost thereof, 

and of all charges thereon, 

as provided by this act; and 

that no discounts, bounties, or drawbacks 

are contained in the invoice 

but such as have been actually allowed thereon; and 
c when obtained in any other manner 
than by purchase, 

the actual market value or wholesale price thereof 
at the time of exportation to the United States 
in the principal markets of the country from whence exported; 
d that such actual- market value 

is the price at which the merchandise described in the invoice 
is freely offered for sale to all purchasers in said markets, and 
that it is the price which the manufacturer or owner making the 
declaration 

would have received, and 

was willing to receive, 

for such merchandise 

sold in the ordinary course of trade, 

in the usual wholesale quantities, and 

that it includes all charges thereon as provided by this act; 
and the actual quantity thereof; 

e and that no different invoice of the merchandise mentioned in the in¬ 
voice so produced 

has been or will be furnished to any one. 

/ If the merchandise was actually purchased, 
the declaration shall also contain a statement 
that the currency in which such invoice is made out 
is that which was actually paid for the merchandise by the purchaser. 

830 a Sec. 4. That, except in case of 

personal effects accompanying the passenger, 
no importation of any merchandise 
exceeding one hundred dollars in dutiable value 
shall be admitted to entry 

without the production of a duly-certified invoice thereof, as required 
by law, 

or of an affidavit made by the owner, importer, or consignee, 
before the collector or his deputjq ’ 

showing why it is impracticable to produce such invoice; and 


107 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 

Secs. 4 and 5. 

h no entr}^ shall be made 

in the absence of a certified invoice, upon affidavit as aforesaid, 
unless such affidavit be accompanied 

^ statement in the form of an invoice, or otherwise, 
showing the actual cost of such merchandise, if purchased, or 
it obtained otherwise than by purchase, 
the actual market value or wholesale price thereof 
at the time of exportation to the United States, 
in the principal markets 

of the country from which the same has been imported j 
c which statement 

shall be verified by the oath of the owner, importer, consignee, or 
agent desiring to make entry of the merchandise, 
to be administered by the collector or his deputy, and 
d it shall be lawful for the collector or his deputy 
to examine the deponent under oath 
touching the sources of 

his knowledge, information, or belief in the premises, 
and to require him 

to produce any letter, paper, or statement of account, 
in his possession, or under his control, 

which may assist the officers of customs in ascertaining the actual 
value of the importation or any part thereof; and 
e in default of such production when so requested, 

such owner, importer, consignee, or agent shall be thereafter 
debarred from producing any such letter, paper, or statement 
for the purpose of avoiding any additional duty, penalty, or forfeiture 
incurred under this act, 
unless he shall show to the 
satisfaction of the court 
or the officers of the customs, 
as the case may be, 

that it was not in his power to produce the same when so demanded; and 

/ no merchandise shall be admitted to entry under the provisions of 
this section 

unless the collector shall be satisfied 
that the failure to produce a duly certified invoice 
is due to causes beyond the control of the owner, consignee, or agent 
thereof: 

Provided^ That the Secretary of the Treasury may make regulations by 
which 

books, magazines, and other periodicals 

published and imported in successive parts, numbers, or volumes, 
and entitled to be imported free of duty, 
shall require but one declaration for the entire series. 

And when entry of merchandise 
exceeding one hundred dollars in value 
is made by a statement in the form of an invoice 
the collector shall require a bond for the production of a duly certi¬ 
fied invoice. 

Sec. 5. That whenever merchandise imported into the United States 
is entered by invoice, 
one of the following declarations, 
according to the nature of the case, 


9 


h 


831a 


108 


DIGEST OF STATUTES. 


Sec. 5. 

831 a shall be filed with the collector of the port, 
at the time of entry 

by the owner, importer, consignee, or agent; 
which declaration so filed 

shall be duly signed by the owner, importer, consignee, or agent, 
before the collector, 

or before a notary public or other officer duly authorized by law to 
administer oaths and take acknowledgments, 
who may be designated by the Secretary of the Treasury 
to receive such declarations and 

to certify to the identit}'^ of the persons making them, 
under regulations to be prescribed by the Secretary of the Treasury; 
h and every officer so designated 

shall file with the collector of the port 
a copy of his official signature and seal: 
c Provided^ That if any of the invoices or bills of lading of any mer¬ 
chandise 

imported in any one vessel, 

which should otherwise be embraced in said entry, 
have not been received at the date of the entry, 
the declaration may state the fact, 

and thereupon such merchandise of which the invoices or bills of 
lading are not produced 

shall not be included in such entry, but may be entered subsequently. 

DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT. 

^ 831 d I-, do solemnly and truly declare that I am the con¬ 

signee [importer or agent] of the merchandise described in the annexed entry 
and invoice; that the invoice and bill of lading now presented by me to the 

collector of-are the true and only invoice and bill of lading by 

me received of all the goods, wares, and merchandise imported in the- 

whereof-is master, from-, for account of any person 

whomsoever for whom I am authorized to enter the same; that the said in¬ 
voice and bill of lading are in the state in which they were actually received 
by rue, and that I do not know or believe in the existence of any other 
invoice or bill of lading of the said goods, wares, and merchandise; that the 
entry now delivered to the collector contains a just and true account of the 
said goods, wares, and merchandise, according to the said invoice and bill of 
lading; that nothing has been, on my part, nor to my knowledge on the 
part of any other person, concealed or suppressed, whef’ebythe United States 
may be defrauded of any part of the duty lawfully due on the said goods, 
wares, and merchandise; that the said invoice and the declaration therein 
are in all respects true, and were made by the person by whom the same pur¬ 
ports to have been made; and that if at any time hereafter I discover any 
error in the said invoice, or in the account now rendered of the said goods, 
wares and merchandise, or receive any other invoice of the same, I will 
immediately make the same known to the collector of this district. And I 
do further solemnly and truly declare that to the best of my knowledge and 
belief [insert the name and residence of the owner or owners] is [or are] the 
owner (or owners') of the goods, wares, and merchandise mentioned in the 
annexed entry; that the invoice now produced by me exhibits the actual 
cost (if purchased) or the actual market value or wholesale price (if other¬ 
wise obtained) at the time of exportation to the United States in the principal 
markets of the country from whence imported of the said goods, wares, and 







CUSTOMS ADMINISTRATIVE ACT OF 1890. 


109 


Sec. 5. 

merchandise, and includes and specifies the value of all cartons, cases, crates, 
boxes, sacks,^ and coverings of any kind, and all other costs, charges, and 
expenses incident to placing said goods, wares, and merchandise in condition, 
packed ready for shipment to the United States, and no other or different 
discount, bounty, or drawback but such as has been actually allowed on the 
same. 

DECLARATION OF OWNER IN CASES WHERE TMERCHANDISE HAS BEEN ACTUALLY 

PURCHASED. 

^ ^’“7-solemnly and truly declare that I am the owner 

01 the merchandise described in the annexed entry and invoice: that the 

entry now delivered by me to the collector of-contains a just and true 

account of all the goods, wares, and merchandise imported by or consigned to 

me, in the-whereof—-is master, from-; that the 

invoice and entry which I now produce contain a just and faithful account 
of the actual cost of the said goods, wares, and merchandise and include and 
specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of 
any kind, and all other costs, charges, and expenses incident to placing said 
goods, wares, and merchandise in condition, packed ready for shipment to the 
United States, and no other discount, drawback, or bounty but such as has 
been actually allowed on the same; that I do not know nor believe in the 
existence of any invoice or bill of lading other than those now produced by 
me, and that they are in the state in which I actually received them. And I 
further solemnly and truly declare that I have not in the said entry or invoice 
concealed or surpressed anything whereby the United States may be defrauded 
of any part of the duty lawfully due on the said goods, wares and merchan¬ 
dise ; that to the best of my knowledge and belief the said invoice and the 
declaration thereon are in all respects true, and were made by the person by 
whom the same purports to have been made; and that if at any time here¬ 
after I discover any error in the said invoice or in the account now produced 
of the said goods, wares, and merchandise, or receive any other invoice of the 
same, I will immediately make the same known to the collector of this dis¬ 
trict. 

DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS 
NOT BEEN ACTUALLY PURCHASED. 

831/ I,-, do solemnly and truly declare that I am the owner 

(or manufacturer) of the merchandise described in the annexed entry and 
invoice; that the entry now delivered by me to the collector of-con¬ 

tains a just and true account of all the goods, wares, and merchandise im¬ 
ported by or consigned to me in the-, whereof-is'master, 

from-; that the said goods, wares, and merchandise were not actually 

bought by me, or by my agent, in the ordinary mode of bargain and sale, but 
that nevertheless the invoice which I now produce contains a just and faith¬ 
ful valuation of the same, at their actual market value or wholesale price, at 
the time of exportation to the United States, in the principal markets of the 
country from whence imported for my account (or for account of myself or 
partners); that such actual market value is the price at which the merchan¬ 
dise described in the invoice is freely offered for sale to all purchasers in said 
markets, and is the price which I would have received and was willing to 
receive for such merchandise sold in the ordinary course of trade in the usual 
wholesale quantities; that the said invoice contains also a just and faithful 
account of all the cost of finishing said goods, wares, and merchandise to 
their present condition, and includes and specifies, the value of all cartons, 












no 


DIGEST OF STATUTES. 


Secs. 6 and 7. 

cases, crates, boxes, sacks, and coverings of any kind, and all other costs and 
charges incident to placing said goods, wares, and merchandise in condition 
packed ready for shipment to the United States, and no other discount, draw¬ 
back, or bounty but such as has been actually allowed on the said goods, 
wares, and merchandise; that the said invoice and the declaration thereon 
are in all respects true, and were made by the person by whom the same pur¬ 
ports to have been made; that I do not know nor believe in the existence of 
any invoice or bill of lading other than those now produced by me, and that 
they are in the state in which I actually received them. And I do further 
solemnly and truly declare that I have not in the said entry or invoice con¬ 
cealed or suppressed anything whereby the United States may be defrauded 
of any part of the duty lawfully due on the said goods, wares, and mer¬ 
chandise; and that if at any time hereafter I discover any error in the said 
invoice, or in the account now produced of the said goods, wares, and mer¬ 
chandise, or receive any other invoice of the same, I will immediately make 
the same known to the collector of this district. 

832 a Sec. 6 . That any person who shall 

knowingly make any false statement in the declarations provided for 
in the preceding section, or 

shall aid or procure the making of any such false statement 
as to any matter material thereto, 
shall, on conviction thereof, be punished 
by a fine not exceeding five thousand dollars, or 
by imprisonment at hard labor not more than two years, or 
both, in the discretion of the court: 
h Provided, That nothing in this section shall be construed 
to relieve imported merchandise from forfeiture 
by reason of such false statement or 
for any cause elsewhere provided by law. 

833 a Sec. 7. That the owner, consignee, or agent of any imported mer¬ 

chandise 

which has been actually purchased, 
may, at the time 

when he shall make and verify his written entry of such merchandise, 
but not afterwards, 

make such addition in the entry to the 
cost or value given in the invoice, or 
pro forma invoice, or 
statement in form of an invoice, 
which he shall produce with his entry, 
as in his opinion may raise the same 

to the actual market value or wholesale price of such merchandise 
at the time of exportation to the United States, 

in the principal markets of the country from which the same has been 
imported; 

h but no such addition shall be made upon entry 

to the invoice value of any imported merchandise obtained otherwise 
than by actual purchase; 

and the collector within whose district any merchandise may be 
imported or entered, 

whether the same has been actually purchased 
or procured otherwise than by purchase, 

shall cause the actual market value or wholesale price of such mer¬ 
chandise to be appraised; and 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


Ill 


Secs. 7 and 8. 

c if the appraised value of any article of imported merchandise 

shall exceed by more than ten per centum the value declared in the 
entry, 

there shall be levied, collected, and paid, 

in addition to the duties imposed by law on such merchandise, 
a further sum 

equal to two per centum of the total appraised value 
for each one per centum that such appraised value exceeds the value 
declared in the entry; and 
d the additional duties 

shall only apply to the particular article or articles in each invoice 
which are undervalued; and 
e if such appraised value 

shall exceed the value declared in the entry 
more than forty per centum, 

such entry may be held to be presumptively fraudulent, and 
the collector of customs may seize such merchandise and 
proceed as in cases of forfeiture for violations of the customs laws; and 
/ in any legal proceedings which may result from such seizure 
the fact of such undervaluation 
shall be presumptive evidence of fraud, and 

the burden of proof shall be on the claimant to rebut the same, and 
forfeiture shall be adjudged, 

unless he shall rebut said presumption of fraudulent intent by suf¬ 
ficient evidence: 

g Provided, That the forfeitures provided for in this section shall apply 
to the whole of the merchandise or 
the value thereof 
in the case or package 

containing the particular article or articles in each invoice which are 
undervalued: 

h And provided further, That all additional duties, penalties, or forfeitures, 
applicable to merchandise entered by a duly certified invoice 
shall be alike applicable to goods entered by a pro forma invoice or 
statement in form of an invoice. 
i The duty shall not, however, he assessed 

upon an amount less than the invoice or entered value. 

834 a Sec. 8. That when merchandise entered for customs duty 
has been consigned for sale 
by or on account of the manufacturer thereof, 
to a person, agent, partner, or consignee in the United States, 
such person, agent, partner, or consignee shall, 
at the time of the entry of such merchandise, 

present to the collector of customs at the port where such entry is 
made, 

as a part of such entry, and 

in addition to the certified invoice or statement in the form of an 
invoice required by law, 
a statement signed by such manufacturer, 
declaring the cost of production of such merchandise, 
such cost to include all the elements of cost as stated in section eleven 
of this act. 

h When merchandise entered for customs duty 
has been consigned for sale 


112 


DIGEST OF STATUTES. 


Secs. 8 and 9. 

834 h by or on account of a person 

other than the manufacturer of such merchandise 
to a person, agent, partner, or consignee in the United States, 
such person, agent, partner, or consignee shall, 
at the time of the entry of such merchandise 

present to the collector of customs at the port where such entry is 
made, 

as a part of such entry, 
a statement signed by the consignor thereof, 

declaring that the merchandise was •actually purchased by him or for 
his account, and 
showing the time when, 
the place where, and 

from whom he purchased the merchandise, and 
in detail the price he paid for the same: 
c Provided^ That the statements required by this section 
shall be made in triplicate, and 

shall bear the attestation of the consular officer of the United States 
resident within the consular district wherein the merchandise was 
manufactured, 

if consigned by the manufacturer or for his account, or 
from whence it was imported 

when consigned by a person other than the manufacturer, 
d one copy thereof to be delivered to the person making the statement, 
one copy to be transmitted with the triplicate invoice of the merchan¬ 
dise to the collector of the port in the United States to which the 
merchandise is consigned, and 
the remaining copy to be filed in the consulate. 

835 a Sec. 9, That if any owner, importer, consignee, agent, or other person 

shall make or attempt to make any entry of imported merchandise 
by means of any fraudulent or false invoice, affidavit, letter, paper, or 
by means of any false statement, written or verbal, or 
by means of any false or fraudulent practice or appliance whatsoever, 
or 

shall be guilty of any willful act or omission 
by means whereof 

the United States shall be deprived of the lawful duties, or any portion 
thereof, 

accruing upon the merchandise, or any portion thereof, 
embraced or referred to in such invoice, affidavit, letter, paper, or state¬ 
ment, or 

affected by such act or omission, 

such merchandise, or the value thereof, 

to be recovered from the person making the entry, 

shall be forfeited, 

b which forfeiture shall only apply to the whole of the merchandise or 
the value thereof 

in the case or package containing the particular article or articles of 
merchandise to which such fraud or false paper or statement 
relates; and 

c such person shall, upon conviction, 
be fined for each offense 
a sum not exceeding five thousand dollars, or 
be imprisoned for a time not exceeding two years, or 
both, in the discretion of the court. 


113 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 

Secs. 10 to 12. 

836 a Sea^lO.^ That it shall be the duty of the appraisers of the United 

every of them, and every person who shall act as such appraiser, or 
ot the collector, as the case may be, 
by all reasonable ways and means in his or their power 
to ascertain, estimate, and appraise (any invoice or affidavit thereto or 
standing) production to the contrary notwith- 

b the actual market value and wholesale price of the merchandise 
at the time of exportation To the United States, 
in the principal markets of the country 
whence the same has been imported, and 
c the number of yards, parcels, or quantities, and 

actual market value or wholesale price of every of them 
as the case may require. ’ 

837 a Sec. 11. That when the actual market value, as herein defined of 

any ^rticle of imported merchandise wholly or partially manufactured 

subject to ad valorem duty, or 

to duty based in whole or in part on value, 

can not be ascertained to the satisfaction of the appraising officer, 
the appraiser or appraisers shall use all available means 
to ascertain the cost of production of such merchandise 
at the time of exportation to the United States, and 
at the place of manufacture; 
b such cost of production 

to include cost of materials and of fabrication, 
all general expenses 

covering each and every outlay of whatsoever nature incident to such 
production, 

together with the expense of preparing and putting up such merchan¬ 
dise ready for shipment, and 

an addition of eight per cent, upon the total cost as thus ascertained 
c and in no such case shall such merchandise 

be appraised upon original appraisal or re-appraisement 
at less than the total cost of production as thus ascertained. 

838 a Sec. 12. That there shall be appointed by the President, 

by and with the advice and consent of the Senate, 
nine general appraisers of merchandise, 

each of whom shall receive a salary of seven thousand dollars a year. 
b Not more than five of such general appraisers shall be 
appointed from the same political party. 

c They shall not be engaged in any other business, avocation, or employ¬ 
ment, and 

may be removed from office at any time by the President 
for inefficiency, neglect of duty, or malfeasance in office. 
d They shall be employed at such ports and 
within such territorial limits, 

as the Secretary of the Treasury may from time to time prescribe, and 
are hereby authorized to exercise the powers, and duties devolved upon 
them by this act and 

to exercise, under the general direction of the Secretary of the Treasury, 
such other supervision . 


8 


114 


DIGEST OF STATUTES. 


Sec. 13. 

838 d over appraisements and classifications, for duty, of imported merchan¬ 

dise 

as may be needful to secure lawful and uniform appraisements and 
classifications at the several ports. 

e Three of the general appraisers shall be on duty 

as a board of general appraisers daily (except Sunday and legal holi¬ 
days) at the port of New York, 

during the business hours prescribed by the Secretary of the Treasury, 

/ at which port a place for samples shall be provided, 

under such rules and regulations as the Secretary of the Treasury may 
from time to time prescribe, 
which shall include rules as to 
the classes of articles to be deposited, 
the time of their retention, and 
as to their disposition, 

which place of samples shall be under the immediate control and direc¬ 
tion of the board of general appraisers on duty at said port. 

839 a Sec. 13. That the appraiser shall revise and correct the reports of the 

assistant appraisers as he may judge proper, and 
the appraiser, or, 

at ports w^here there is no appraiser, 
the person acting as such, 

shall report to the collector his decision as to the value of the merchan¬ 
dise appraised. 

h At ports where there is no appraiser, 
the certificate of the customs officer 

to whom is committed the estimating and collection of duties, of 
the dutiable value of any merchandise required to be appraised, 
shall be deemed and taken to be the appraisement of such merchan¬ 
dise. 

c If the collector shall deem the appraisement of any imported merchan¬ 
dise too low 

he may order a reappraisement, 

which shall be made by one of the general appraisers, or, 
if the importer, owner, agent, or consignee of such merchandise shall 
be dissatisfied with the appraisement thereof, and 
shall have complied with the requirements of law with respect to the 
entry and appraisement of merchandise, 
he may, within two days thereafter 

give notice to the collector, in writing, of such dissatisfaction, 
on the receipt of which 

the collector shall at once direct a reappraisement of such merchan¬ 
dise 

by one of the general appraisers. 

d The decision of the appraiser or the person acting as such (in cases 
where no objection is made thereto, either by the collector or by the 
importer, owner, consignee, or agent), or 
of the general appraiser in cases of re-appraisement, 
shall be final and conclusive 
as to the dutiable value of such merchandise 
against all parties interested therein, 

e unless the importer, owner, consignee, or agent of the merchandise shall 
be dissatisfied with such decision, and 
shall within two days thereafter 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


115 


Sec. 14. 

give notice to the collector in writing of such dissatisfaction, or 
unless the collector shall deem the appraisement of the merchandise 
too low, 
in either case 

the collector shall transmit the invoice and all the papers appertaining 

iiiGrc tOj 

to the board of three general appraisers, which shall be on duty at 
the port of New York, or 

to a board of three general appraisers who may be designated by the 
Secretary of the Treasury for such duty 
at that port or at any other port, 

which board shall examine and decide the case thus submitted, and 
their decision, or that of a majority of them, shall be final and con¬ 
clusive 

as to the dutiable value of such merchandise against all parties in¬ 
terested therein, and 

/ the collector or the person acting as such 
shall ascertain, fix, and liquidate 

the rate and amount of duties to be paid on such merchandise, and 
the dutiable costs and charges thereon, according to law. 

840 a Sec. 14. That the decision of the collector 

as to the rate and amount of duties chargeable upon imported mer¬ 
chandise, 

including all dutiable costs and charges, and 

as to all fees and exactions of whatever character (except duties on 
tonnage), 

shall be final and conclusive against all persons interested therein, 
h unless the owner, importer, consignee, or agent of such merchandise, or 
the person paying such fees, charges, and exactions other than duties, 
shall, within ten days after 

but not before ” such ascertainment and liquidation of duties, 
as well in cases of merchandise 
entered in bond 
as for consumption, or 

within ten days after the payment of such fees, charges, and exactions, 

if dissatisfied with such decision 

give notice in writing to the collector, 

setting forth therein distinctly and specifically, and 

in respect to each entry or payment, 

the reasons for his objections thereto, and 

if the merchandise is entered for consumption 

shall pay the full amount of the duties and charges ascertained to be 
due thereon. 

c Upon such notice and payment 

the collector, shall transmit the invoice and all the papers and exhibits 
connected therewith 

to the board of three general appraisers, which shall be on duty at the 
port of New York, or 

to a board of three general appraisers who may be designated by the 
Secretary of the Treasury for such duty at that port or at any other 
port, 

which board shall examine aijd decide the case thus submitted, and 
their decision, or that of a majority of them, 

shall be final and conclusive upon all persons interested therein, and 


116 


DIGEST OF STATUTES. 


Sec. 15. 

840 d the record shall he transmitted to the proper collector or person acting 

as such 

who shall liquidate the entry accordingly, 

except in cases where an application shall be filed in the circuit court 
within the time and in the manner provided for in section fifteen of 
this act. 

841 a Sec. 15. That if the owner, importer, consignee, or agent of any im¬ 

ported merchandise, or 

the collector, or 

the Secretary of the Treasury, 

shall be dissatisfied with the decision of the board of general appraisers 
as provided for in section fourteen of this act, 

as to the construction of the law and the facts respecting the classifica¬ 
tion of such merchandise and 
the rate of duty imposed thereon under such classification, 
they or either of them, 

may, within thirty days next after such decision, and 
not afterwards, 

apply to the circuit court of the United States within the district in 
which the matter arises, 

for a review of the questions of law and fact involved in such decision. 
h Such application shall be made by filing in the office of the clerk of 
said circuit court 

a concise statement of the errors of law and fact complained of, and 
a copy of such statement shall be served on the collector, or 
on the importer, owner, consignee, or agent, 
as the case may be. 

c Thereupon the court shall order the board of appraisers 

to return to said circuit court the record and the evidence taken by 
them, 

together with a certified statement of the facts involved in the case, and 
their decisions thereon; and 

d all the evidence taken by and before said appraisers shall be com¬ 
petent evidence before said circuit court; and 
e within twenty days after the aforesaid return is made 

the court may, upon the application of the Secretary of the Treasury, 
the collector of the port, or the importer, owner, consignee, or agent 
as the case may be, 

refer it to one of said general appraisers, 
as an officer of the court, 
to take and return to the court 

such further evidence as may be offered by the Secretary of the Treas¬ 
ury, collector, importer, owner, consignee, or agent, 
within sixty days thereafter, 

in such order and under such rules as the court may prescribe; and 
/ such further evidence with the aforesaid returns 
shall constitute the record upon which 
said circuit court shall give priority to, and 
proceed to hear and determine 

the questions of law and fact involved in such decision, 
respecting the classification of such merchandise and the rate of duty 
imposed thereon under such classification, and 
g the decision of such court shall be final, and 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


117 


Secs. 15 and 16. 

the proper collector, or person acting as such, shall liquidate the entry 
accordingly, 

h unless such court shall be of opinion that the question involved is of 
such importance as to require 

a review of such decision by the Supreme Court of the United States, 
in which case said circuit court, or the judge making the decision 
may, within thirty days thereafter, 
allow an appeal to said Supreme Court; 
i but an appeal shall be allowed on the part of the United States 

whenever the Attorney-General shall apply for it within thirty days 
after the rendition of such decision. 

J On such original application, and 
on any such appeal, 

security for damages and costs shall be given 

as in the case of other appeals in cases in which the United States is a 
party. 

k Said Supreme Court shall have jurisdiction and power to review such 
decision, and 

shall give priority to such cases, and 

may affirm, modify, or reverse such decision of such circuit court, and 
remand the case with such orders as may seem to it proper in the 
premises, 

which shall be executed accordingly. 

I All final judgments, 

when in favor of the importer, 

shall be satisfied and paid by the Secretary of the Treasury 
from the permanent indefinite appropriation provided for in section 
twenty-three of this act. 

m For the purposes of this section, v 

the circuit courts of the United States shall be deemed always open, 
n and said circuit courts, respectively, may establish, and from time to 
time alter, 

rules and regulations not inconsistent herewith for the procedure in 
such cases as they shall deem proper. 

842 a Sec. 16. That the general appraisers, or any of them, 
are hereby authorized to administer oaths, and 
said general appraisers, 
the boards of general appraisers, 
the local appraisers or 
the collectors, 
as the case may be, 

may cite to appear before them, and examine upon oath 
any owner, importer, agent, consignee, or other person 
touching any matter or thing which they, or either of them, 
may deem material respecting any imported merchandise, 
in ascertaining the dutiable value or classification thereof; and 
b they, or either of them, may require 

the production of any letters, accounts, or invoices relating to said 
merchandise, and 

may require such testimony to be reduced to writing, and 
c when so taken it shall be filed in the office of the collector, and 
preserved for use or reference until the final decision 
of the collector or said board of appraisers 


118 


DIGEST OF STATUTES. 


Secs. 17 to 19. 

842 c shall be made respecting the valuation or classification of said mer¬ 

chandise, 

as the case may be. 

843 a Sec. 17. That if any person so cited to appear 

shall neglect or refuse to attend, or 
shall decline to answer, or 

shall refuse to answer in writing any interrogatories, and subscribe his 
name to his deposition, or 

to produce such papers, when so required by a general appraiser, or a 
board of general appraisers, or a local appraiser or a collector, 
he shall be liable to a penalty of one hundred dollars; and 
h if such person be the owner, importer, or consignee, 

the appraisement which the general appraiser, or board of general 
appraisers, or local appraiser, or collector, where there is no appraiser, 
may make of the merchandise, 
shall be final and conclusive; and 

c any person who shall willfully and corruptly swear falsely on an exami¬ 
nation before any general appraiser, or board of general appraisers, 
or local appraiser, or collector, 
shall be deemed guilty of perjury ; and 
d if he is the owner, importer, or consignee, 
the merchandise shall be forfeited. 

844 a Sec. 18. That all decisions of the general appraisers and of the boards 

of general appraisers, respecting values and rates of duty, 
shall be preserved and filed, and 

shall be open to inspection under proper regulations to be prescribed 
by the Secretary of the Treasury. 
h All decisions of the general appraisers 

shall be reported forthwith to the Secretary of the Treasury, and 
to the board of general appraisers on duty at the port of New York, and 
c the report to the board 

shall be accompanied, whenever practicable, 
by samples of the merchandise in question, and 
d it shall be the duty of the said board, 

under the direction of the Secretary of the Treasury, 
to cause an abstract to be made and published of such decisions of the 
appraisers as they may deem important, and 
of the decisions of each of the general appraisers and boards of gene¬ 
ral appraisers, 

which abstract shall contain 

a general description of the merchandise in question, and 
of the value and rate of duty fixed in each case, 

with reference, whenever practicable, by number or other designation, 
to samples deposited in the place of samples at New York, and 
such abstract shall be issued from time to time, 
at least once in each week, 

for the information of customs officers and the public. 

845 a Sec. 19. That whenever imported merchandise 

is subject to an ad valorem rate of duty, or 

to a duty based upon or regulated in any manner by the value thereof, 
the duty shall be assessed 

upon the actual market value or wholesale price of such merchandise 
h as bought and sold 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


119 


Secs. 19 to 22. 

in usual wholesale quantities, 

at the time of exportation to the United States, in the principal 
markets of the country from whence imported, and 
c in the condition in which such merchandise 

is there bought and sold for exportation to the United States, or 
consigned to the United States for sale, 
d including the value of 

all cartons, cases, crates, boxes, sacks, and coverings of any kind, and 
all other costs, charges, and expenses 
e incident to placing the merchandise in condition, packed ready for 
shipment to the United States, 

f and if there be used for covering or holding imported merchandise, 
whether dutiable or free, 
any unusual article or form 
designed for use otherwise 

than in the bona fide transportation of such merchandise to the United 
States, 

additional duty shall be levied and collected upon such material or 
article 

at the rate to which the same would be subject if separately imported. 
g That the words 

“ value ” or “ actual market value ” 

whenever used in this act or in any law relating to the appraisement 
of imported merchandise 
shall be construed to mean 

the actual market value or wholesale price as defined in this section. 

846 a Sec. 20. Any merchandise deposited* in any public or private 

bonded-warehouse 
may be withdrawn for consumption 
within three years from the date of original importation, 
on payment of the duties and charges 
to which it may be subject by law 
at the time of such withdrawal : 
h Provided^ That nothing herein shall affect or impair 
existing provisions of law in regard to the disposal of 
perishable or explosive articles. 

847 a Sec. 21. That in all suits or information brought 

where any seizure has been made 

pursuant to any act providing for or regulating the collection of duties 
on imports or tonnage, 
if the property is claimed by any person, 
the burden of proof shall lie upon such claimant: 
h Provided, That probable cause is shown for such prosecution, to be 
judged of by the court. 

348 a Sec. 22. That all fees exacted 
and oaths administered 

by officers of the customs, except as provided in this act, 
under or by virtue of existing laws of the United States, 
upon the entry of imported goods and the passing thereof through the 
customs, and 


^ Amended by Section 54 of the TariflT Act of Oct. 1, 1890, by inserting the words “ in bond” 
after the word “ deposited.” (See ante^ 825.) 



120 


DIGEST OF STATUTES. 


Secs. 22 to 24. 

848 a also upon all entries of domestic goods, wares, and merchandise for 

exportation, 

be, and the same are hereby, abolished ; and 
h in case of entry of merchandise for exportation, 
a declaration, in lieu of an oath, 

shall be filed, in such form and under such regulations 
as may be prescribed by the Secretary of the Treasury; and 
c the penalties provided in the sixth section of this act, 
for false statements in such declaration 
shall be applicable to declarations made under this section : 
d Provided^ That where such fees, under existing laws, constitute, in 
whole or in part, 
the compensation of any officer, 

such officer shall receive, from and after the passage of this act, 
a fixed sum for each year equal to 

the amount which he would have been entitled to receive as fees for 
such services during said year. 

849 a Sec. 23. That no allowance 

for damage to goods, wares, and merchandise imported into the United 
States 

shall hereafter be made in the estimation and liquidation of duties 
thereon ; 

h but the importer thereof may, 
within ten days after entry, 

abandon to the United States all or any portion of goods, wares, and 
merchandise included in any invoice, 
and be relieved from the payment of the duties on the portion so 
abandoned: 

c Provided^ That the portion so abandoned 

shall amount to ten per centum or over of the total value or quantity 
of the invoice ; and 

d the property so abandoned 

shall be sold by public auction or otherwise disposed of 
for the account and credit of the United States 

under such regulations as the Secretary of the Treasury may 
prescribe. 

850 a Sec. 24. That whenever it shall be shown to the satisfaction of the 

Secretary of the Treasury that, 
in any case of unascertained or estimated duties, 
or payments made upon appeal, 

more money has been paid to or deposited with a collector of customs 
than, as has been ascertained by final liquidation thereof 
the law required to be paid or deposited, ’ 

the Secretary of the Treasury shall direct the Treasurer to refund and 
pay the same out of any money in the Treasury not otherwise aD> 
propnated. ^ 

b The necessary moneys therefor are hereby appropriated, 

and this appropriation shall be deemed a permanent indefinite apnro- 
priation; and 

c the Secretary of the Treasury is hereby authorized 

to correct manifest clerical errors in any entry or liquidation 
for or against the United States, ’ 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


121 


Secs. 25 to 27. 

at any time within one year of the date of such entry, 
but not afterwards: 

d Provided, That the Secretary of the Treasury 
shall in his annual report to Congress, 
give a detailed statement of the various sums of money 
refunded under the provisions of this act or of any other act of Congress 
relating to the revenue, 

together with copies of the rulings under which repayments were made. 

851 Sec. 25. That from and after the taking effect of this act 

no collector or other officer of the customs 

shall be in any way_ liable to any owner, importer, consignee, or agent 
of any merchandise, or any other person, 
for or on account of any rulings or decisions 

as to the classification of said merchandise or the duties charo-ed 
thereon, or , ^ 

the collection of any dues, charges, or duties on or 
on account of 
said merchandise, or 
any other matter or thing as to which 

said owner, importer, consignee, or agent of such merchandise 
might, under this act, be entitled to appeal from the decision of said 
collector or other officer, or 
from any board of appraisers provided for in this act. 

852 a Sec. 26. That any person who shall give, or 

offer to give or 

promise to give 

any money or thing of value, 

directly or indirectly, 

to any officer or employee of the United States 

in consideration of or for any act or omission contrary to law in con¬ 
nection with or pertaining to 

the importation, appraisement, entry, examination, or inspection of 
goods, wares, or merchandise 
including herein any baggage, 
or of the liquidation of the entry thereof, or 
h shall by threats or demands, or 
promises of any character 

attempt to improperly influence or control any such officer or employee 
of the United States 

as to the performance of his official duties 
c shall, on conviction thereof, 

be fined not exceeding two thousand dollars, or 
be imprisoned at hard labor not more than one year, or both, 
in the discretion of the court; and 
d evidence of such giving, or offering, or promising to give, 
satisfactory to the court in which such trial is had, 
shall be regarded as prima facie evidence 

that such giving or offering or promising was contrary to law, and 
shall put upon the accused 

the burden of proving that such act was innocent, and 
not done with an unlawful intention. 

853 a Sec. 27. That any officer or employee of the United States -who shall, 
excepting for lawful duties or fees, 
solicit, demand, exact or receive from any person. 


122 


DIGEST OF STATUTES. 


Secs. 28 and 29, 

853 a directly or indirectly, 

any money or thing of value, 
in connection with or pertaining to 

the importation, appraisement, entry, examination, or inspection of 
goods, wares, or merchandise, 
including herein any baggage^ 
or liquidation of the entry thereof, 
on conviction thereof, shall be 
fined not exceeding five thousand dollars, or 
be imprisoned at hard labor not more than two years, or 
both, in the discretion of the court. 

h And evidence of such soliciting, demanding, exacting, or receiving, 
satisfactory to the court in which such trial is had, 
shall be regarded as prima facie evidence 

that such soliciting, demanding, exacting, or receiving was contrary 
to law, and • 

shall put upon the accused 

the burden of proving that such act was innocent and 
not with an unlawful intention. 

854 Sec. 28. That any baggage or personal effects arriving in the United 

States 

in transit to any foreign country 

may be delivered by the parties having it in charge 

to the collector of the proper district, 

to be by him retained, without the payment or exaction of any import 
duty, or 

to be forwarded by such collector to the collector of the port of depar¬ 
ture and 

to be delivered to such parties on their departure for their foreign des¬ 
tination, 

under such rules and regulations as the Secretary of the Treasury may 
prescribe. 

855 a Sec. 29. That sections 

twenty-six hundred and eight, (2608) 
twenty-eight hundred and thirty-eight, (2838) 
twenty-eight hundred and thirty-nine, (2839) 
twenty-eight hundred and forty-one, (2841) 
twenty-eight hundred and forty-three, (2843) 
twenty-eight hundred and forty-five, (2845) 
twenty-eight hundred and fifty-three, (2853) 
twenty-eight hundred and fifty-four, ( 2854) 
twenty eight hundred and fifty-six, (2856) 
twenty-eight hundred and fifty-eight, (2858) 
twenty-eight hundred and sixty, (2860) 
twenty-nine hundred, (2900) and 
twenty-nine hundred and two, (2902) 
twenty-nine hundred and five, (2905) 
twenty nine hundred and seven, (2907) 
twenty-nine hundred and eight, (2908) . 
twenty-nine hundred and nine, (2909) 
twenty-nine hundred and twenty-two, (2922) 
twenty-nine hundred and twenty-three, (2923) 
twenty-nine hundred and twenty-four, (2924) 
twenty-nine hundred and twenty-seven, (2927) 
twenty-nine hundred and twenty-nine, (2929) 


CUSTOMS ADMINISTRATIVE ACT OF 1890. 


123 


Sec. 29. 

twenty-nine hundred ^d thirty, (2930) 
twenty-nine hundred and thirty one, (2931) 
twenty-nine hundred and thirty-two, (2932) 
twenty-nine hundred and forty-three, (2943) 
twenty-nine hundred and forty-five, (2045) 
twenty-nine hundred and fifty-two, (2952) 
three thousand and eleven, (3011) 
three thousand and twelve, (3012) 
three thousand and twelve and one-half, (3012i) 
three thousand and thirteen, (3013) 
of the Revised Statutes of the United States, 
be, and the same are hereby, repealed, and 
855 6 sections 
nine, (9) 
ten, (10) . 
eleven, (11) 
twelve, (12) 
fourteen, (14) and 
sixteen (16) 

of an act entitled An act to amend the customs-revenue laws and to 
repeal moieties,” approved June twenty-second, eighteen hundred 
and seventy-four, and 
sections 
seven, (7) 
eight, (8) and 
nine, (9) 

of the act entitled “ An act to reduce internal-revenue taxation, and 
for other purposes,” approved March third, eighteen hundred and 
eighty-three, and 
all other acts and parts of acts 
inconsistent with the provisions of this act, 
are hereby repealed, 

c but the repeal of existing laws or modifications thereof embraced in 
this act 

shall not affect any act done, or 
any right accruing or accrued, or 

any suit or proceeding had or commenced in any civil cause before 
the said repeal or modifications; 
d but all rights and liabilities under said laws 
shall continue and may be enforced 

in the same manner as if said repeal or modifi cations had not been made. 
e Any offenses committed, and 

all penalties or forfeitures or liabilities 
incurred prior to the passage of this act. 

under any statutes embraced in or changed, modified, or repealed by 
this act 

may be prosecuted and punished in the same manner and with the 
same effect 

as if this act had not been passed. 

/ All acts of limitation, 

whether applicable to civil causes, and proceedings or 

to the prosecution of offenses, or 

for the recovery of penalties or forfeitures, 

embraced in or modified, changed, or repealed by this act, 

shall not be affected thereby ; and 


124 


DIGEST OF STATUTES. 


Sec. 30. 

855 g all suits, proceedings, or prosecutions, 

whether civil or criminal, 

for causes arising or acts done or committed prior to the passage of 
this act, 

may be commenced and prosecuted 
wuthin the same time and with the same effect 
as if this act had not been passed. 

h And provided further^ That nothing in this act shall be construed to 
repeal the provisions of section three thousand and fifty-eight of the 
Eevised Statutes 

as amended by the act approved February twenty-third, eighteen 
hundred and eighty-seven, 
in respect to 

the abandonment of merchandise to underwriters or the salvors of 
property, and 

the ascertainment of duties thereon. 

856 Sec. 30. That this act shall take effect on the first day of August, 

eighteen hundred and ninety, except so much of section twelve as 
provides for the appointment of nine general appraisers, which shall 
take effect immediately. 


MEAT INSPECTION ACT OF AUGUST 30, 1890. 

(U. S. Statutes at Large, Vol. XXVI., p. 414.) 

CHAPTER 839 .—An Act providing for an Inspection of Meats for Exportation, prohibiting the 
Importation of adulterated Articles oj Iood, or Drink, and authorizing the President to make Procla¬ 
mation in certain Cases, and for other Purposes. 


857 Be it enacted etc., That the Secretary of Agriculture may cause to be 

made a careful inspection of 
salted pork and bacon intended for exportation, 
with a view to determining whether the same is 
wholesome, sound, and fit for human food 
whenever the laws, regulations, or orders of the Government of 
any foreign country to which such pork or bacon is to be exported 
shall require inspection thereof relating to the importation thereof 
into such country,-and 

also whenever any buyer, seller, or exporter of such meats 
intended for exportation shall request the inspection thereof. 

858 Such inspection shall be made at the 

place where such meats are packed or boxed, and 
each package of such meats so inspected shall bear the 
marks, stamps, or other device for identification provided for in the 
last clause in this section: 

Provided, That an inspection of such meats 

niay also be made at the place of exportation 

if an inspection has not been made at the place of packing, 

or if, in the opinion of the Secretary of Agriculture, 

a reinspection becomes necessary. 

One copy of any certificate issued by any such inspector shall be 



MEAT INSPECTION ACT OF 1890. 


125 


Secs. 2 and 3. 

filed in the Department of Agriculture; 

another copy shall be attached to the invoice of each separate ship¬ 
ment ot such meat, and ^ 

a third copy shall be delivered to the consignor or shipper of such 

as evidence that packages of salted pork and bacon have been in- 
spected in accordance with the provisions of this act and 
tound to be wholesome, sound, and fit for human food; 
and tor the identification of the same such 

marks, stamps, or other devices as the Secretary of Agriculture may 
y I’Ggulation prescribe shall be affixed to each of such packages. 

859 Any person who shall forge, counterfeit or knowingly and wrongfully 

alter, deface, or destroy any of the 
marks, stamps, or other devices provided for in this section 
on any package of any such meats, 

or who shall forge, counterfeit, or knowingly and wrongfully alter, de- 
race, or destroy 

reference to meats provided for in this section, 
shall be deemed guilty of a misdemeanor, 
and on conviction thereof shall be punished by a 
fine not exceeding one thousand dollars or 
imprisonment not exceeding one year, 
or by both said punishments, in the discretion of the court. 

860 Sec. 2. That it shall be unlawful to import into the United States any 

adulterated or unwholesome food 

or drug or any vinous, spirituous or malt liquors, adulterated or mixed 
with 

any poisonous or noxious chemical drug or other 
ingredient injurious to health. 

Any person who shall knowingly im^oYi into the United States any such 
adulterated food or drug, or drink, 

knowing or having reasons to believe the same to be adulterated 
being the owner or the agent of the owner, or the ’ 

consignor or consignee of the owner, or in privity, with them, 
assisting in such unlawful act, 

shall be deemed guilty of a misdemeanor, and liable to prosecution 
therefor in the district court of the United States for the district 
into which such property is imported ; 
and, on conviction, such person shall be 
fined in a sum not exceeding one thousand dollars 
for each separate shipment, . 

and may be imprisoned by the court for a term not exceeding one 
year, 

or both, at the discretion of the court. 

861 Sec. 3. That any article designed 

for consumption as human food or drink, 

and any other article of the classes or description mentioned in 
this act, 

which shall be imported into the United States contrary to its pro¬ 
visions, 

shall be forfeited to the United States, 

and shall be proceeded against under the provisions of chapter eighteen 
of title thirteen of the Eevised Statutes of the United States; and 
such imported property so declared forfeited 


126 


DIGEST OF STATUTES. 


Secs. 4 to 6. ^ X X- ^ 

861 may be destroyed or returned to the importer for exportation irom the 

United States 

after the payment of all costs and expenses, under such regulations 
as the Secretary of the Treasury may prescribe; ^ i • i 

and the Secretary of the Treasury may cause such imported articles 


to be 

inspected or examined in order to ascertain^ 
whether the same have been so unlawfully imported. 

862 See. 4. That whenever the President is satisfied that there is 


good reason to believe that any 

importation is being made, or is about to be made, 

into the United States, from any foreign country, 

of any article used for human food or drink that 

is adulterated to an extent ' i tt • j a i. 

dangerous to the health or welfare of the people of the United States, 


or any of them, 
he may issue his proclamation 

suspending the importation of such articles from such country 
for such period of time as he may think necessary to prevent such 
importation ; and 
during such period 

it shall be unlawful to import into the United States 

from the countries designated in the proclamation of the President 

any of the articles the importation of which is so suspended. 

863 Sec. 5. That whenever the President shall be satisfied that 

unjust discriminations are made by or under the authority of any 
foreign state 

against the importation to or sale in such foreign state 
of any product of the United States, 
he may direct that such products of such foreign state 
so discriminating against any product of the United States 
as he may deem proper 

shall be excluded from importation to the United States; 
and in such case he shall make proclamation of his direction in the 
premises, 

and therein name the time when such direction against importation 
shall take effect, 

and after such date the importation of the articles named in such 
proclamation shall be unlawful. 

The President may at any time revoke, modify, terminate, or renew 
any such direction as, in his opinion, the public interest may require. 

864 Sec. 6 . That the importation of neat cattle, sheep, and other rumi¬ 


nants, and swine, 

which are diseased or infected with any disease, or 
which shall have been exposed to such infection 
within sixty days next before their exportation, 
is hereby prohibited ; and 

any person who shall knowingly violate the foregoing provision shall 
be deemed guilty of a misdemeanor, and shall, on conviction, be 
punished by a 

fine not exceeding five thousand dollars, or by 

imprisonment not exceeding three years, and 

any vessel or vehicle used in such unlawful importation 

with the knowledge of the master or owner of said vessel or vehicle 


MEAT INSPECTION ACT OF 1890. 


127 


Secs. 7 and 8. 


865 


866 


as hereto deTcribet'”'' O'' has been exposed to infection 

shall be forfeited to the United States. 

Secretary of Agriculture be, and is hereby, author- 

at the expense of the owner, 
to place and retain in quarantine 

all neat cattle sheep, and other ruminants, and all swine, imported 
into the United States, ^ 

at such ports as he may designate for such purpose, and 
under such conditions as he may by regulation prescribe, respectively, 
t^or the several classes of animals above described ; and 
for this purpose 

he may have and maintain possession 

of all lands, buildings, animals, tools, fixtures, and appurtenances 
now in use for the quarantine of neat cattle, and 
hereafter purchase, construct, or rent as may be necessarjq and 
he may appoint veterinary surgeons, inspectors, officers, and employes 
by^ him deemed necessary to maintain such quarantine, and 
provide for the execution of the other provisions of this act. 

Sec. 8. That the importation of all animals described in this act into 
any port in the United States, 
except such as may be designated 

of Agriculture, with the approval of the Secretarv of 

the Treasury, 
as quarantine stations, 
is hereby prohibited; and 


the Secretary of Agriculture may cause to be 
slaughtered such of the animals named in this act as may be, 
under regulations prescribed by him, 
adjudged to be infected with any contagious disease, or 
to have been exposed to infection so as to be dangerous to other 
animals; and 

that the value of animals 

so slaughtered as being so exposed to infection 

but not infected 

may be ascertained by the agreement of the Secretary of Agriculture 
and owners thereof, if practicable ; 

otherwise, by the appraisal by two persons familiar with the character 
and value of such property, ’ 

to be appointed by the Secretary of Agriculture, whose decision, if 
they agree, shall be final; 
otherwise, the Secretary of Agriculture 

shall decide between them, and his,decision shall be final; and 
the amount of the value thus ascertained 


shall be paid to the owner thereof out of money in the Treasury 
appropriated for the use of the Bureau of Animal Industry; 
but no payment shall be made for any animal 
imported in violation of the provisions of this act. 

If any animals 

subject to quarantine according to the provisons of this act 
are brought into any port of the United States where no quarantine 
station is established 

the collector of such port shall require the same to be conveyed 


128 


DIGEST OF STATUTES. 


Secs. 9 and 10. 

866 by the vessel on which they are imported or are found 
to the nearest quarantine station, 

at the expense of the owner. 

867 Sec. 9. That whenever, in the opinion of the President, it shall be 

necessary for the protection of animals in the United States against 
infectious or contagious diseases, 
he may, by proclamation, 

suspend the importation of all or any class of animals for a limited 
time, and 

may change, modify, revoke, or renew such proclamation, as the pub¬ 
lic good may require; and 

during the time of such suspension the importation of any such 
animals shall be unlawful. 

868 Sec. 10. That the Secretary of Agriculture shall cause 

careful inspection to be made by a suitable officer 
of all imported animals described in this act, 

to ascertain whether such animals are infected with contagious dis¬ 
eases or 

have been exposed to infection so as to be dangerous to other animals, 
which shall then either be placed in quarantine or 
dealt with according to the regulations of the Secretary of Agricul¬ 
ture; and 

all food, litter, manure, clothing, utensils, and other appliances 
that have been so related to such animals on board ship 
as to be judged liable to convey infection 

shall be dealt with according to the regulations of the Secretary of 
Agriculture; and 
the Secretary of Agriculture 

may cause inspection to be made of all animals described in this act 
intended for exportation, and 

provide for the disinfection of all vessels engaged in the transportation 
thereof, and 

of all barges or other vessels used in the conveyance of such animals 
intended for export to the ocean steamer or other vessels, and 
of all attendants and their clothing, and 

of all head-ropes and other appliances used in such exportation, 
by such orders and regulations as he may prescribe; and 
if, upon such inspection, 

any such animal shall be adjudged, under the regulations of the Sec¬ 
retary of Agriculture, 
to be infected or 

to have been exposed to infection so as to be dangerous to other 
animals, 

they shall not be allowed to be placed upon any vessel for exportation; 
the expense of all the inspection and disinfection provided for in this 
section 

to be borne by the owners of the vessels on which such animals are 
exported. 


DIGEST OF STATUTES. 


129 


February 18, 1891. 

(U. S. Statutes at Large, Vol. XXVI., p. 1114.) 

Joint resolution to correct an error of punctuation in the tariff act of eighteen hundred and ninety. 

868 h. That the punctuation in paragraph three hundred and sixty-two 
of “ An act to reduce the revenue and equalize duties on imports, and for 
other purposes,” approved October first, eighteen hundred and ninety, be 
corrected so as to include in the parenthesis in said paragraph only the 
words “ except binding twine,” so that the said paragraph will read as 
follows: 

“ 362. Cables, cordage, and twine (except binding twine) composed in whole 
or in part of istle or Tampico fiber, manila, sisal grass, or sunn, one and one- 
half cents per pound ; all binding twine manufactured in whole or in part 
from istle or Tampico fiber, manilla; sisal grass, or sunn, seven-tenths of one 
cent per pound ; cables and cordage made of hemp, two and one-half cents 
per pound; tarred cables and cordage, three cents per pound.” 


March 3, 1891. 

(U. S. Statutes at Large, Vol. XXVI., p. 1087.) 

Chap. 552. —An Act to establish certain ports of delivery in Alaska Territory. 

869. Sec. 1. That Mary Island, Wrangel, Juneau, Sand Point, Kodiak, 
and Ounalaska be, and the same are hereby, constituted ports of delivery 
within the collection district of Alaska. The Secretary of the Treasury may 
designate customs officers to be stationed at each of said ports with authority 
to enter and clear vessels, receive duties, fees, and other moneys, and perform 
such other services as in his judgment the exigencies of commerce may 
require. 

870. Sec. 2. That the Secretary of the Treasury be, and is hereby, author¬ 
ized to provide the necessary buildings for the transaction of the public 
business at Mary Island and Sand Point at a cost not to exceed in the aggre¬ 
gate fifteen thousand dollars, which sum is hereby appropriated for the 
purpose. 


March 3, 1891. 

(U. S. Statutes at Large, Vol. XXVI., p. 1089.) 

Chap. 555. —An Act to provide for the inspection of live cattle, hogs, and the carcasses and products 
thereof which are the subjects of interstate commerce, and for other purposes. 

871. Sec. 1. That the Secretary of Agriculture shall cause to be made a 
careful inspection of all cattle intended for export to foreign countries from 
the United States, at such times and places, and in such manner, as he may 
think proper, with a view to ascertain whether such cattle are free from dis¬ 
ease ; and for this purpose he may appoint inspectors, who shall be authorized 
to give an official certificate clearly stating the condition in which such ani¬ 
mals are found, and no clearance shall be given to any vessel having on board 
cattle for exportation to a foreign country unless the owner or shipper of such 
cattle has a certificate from the inspector herein authorized to be appointed, 
stating that said cattle are sound and free from disease. 

872. Sec. 2. That the Secretary of Agriculture shall also cause to be made 
a careful inspection of all live cattle the meat of which is intended for expor- 

9 




130 


MARCH 3, 1891. 


tation to any foreign country, at such times and places, and in such manner, 
as he may think proper, with a view to ascertain whether said cattle are free 
from disease and their meat sound and w^holesome, and may appoint inspec¬ 
tors, who shall be authorized to give an official certificate cleariy stating the 
condition in which such cattle and meat are found, and no clearance shall be 
given to any vessel having on board any fresh beef for exportation to and 
sale in a foreign country from any port of the United States until the owner 
or shipper shall obtain from an inspector appointed under the provisions of 
this act, such certificate. 

873. Sec. 6. That the inspectors provided for in sections one and two of 
this act shall be authorized to give official certificates of the sound and whole¬ 
some condition of the cattle, sheep, and swine, their carcasses and products 
described in sections three and four of this act, and one copy of every certi¬ 
ficate granted under the provisions of this act shall be filed in the Depart¬ 
ment of Agriculture, another copy shall be delivered to the owner or shipper, 
and when the cattle, sheep, and swine, or their carcasses and products are 
sent abroad, a third copy shall be delivered to the chief officer of the vessel 
on which the shipment shall be made. 


March 3, 1891. 

(U. S. Statutes at Large, Vol. XXVI., p. 1106.) 

Chap. 565.— An Act to amend title sixty, chapter three, of the Revised Statutes of the United States, 

relating to copyrights. 

Sec. 1. That section forty-nine hundred and fifty-two of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

874. Sec. 4952. The author, inventor, designer or proprietor of any 
book, map, chart, dramatic or musical composition, engraving, cut, print, or 
photograph or negative thereof, or of a painting, drawing, chromo, statue 
statuary, and of models or designs intended to be perfected as works of the 
fine arts, and the executors, administrators, or assigns of any such person 
shall, upon complying with the provisions of this chapter, have the sole 
hberty of printmg,^ reprinting, publishing, completing, copying, executing 

vending the same; and, in the case of dramatic composition of 
publicly performing or representing it or causing it to be performed or repre¬ 
sented by others^ and authors or their assigns shall have exclusive right to 
dramatize and translate any of their works for which copyright shall have 
been obtained under the laws of the United States.” 

Sec. 2. That section forty-nine hundred and fifty-four of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

875. ‘‘Sec. 4954. The author, inventor, or designer, if he be still living 
or his widow or children, if he be dead, shall have the same exclusive right 
continued tor the further term of fourteen years, upon recording the title of 
the work or description of the article so secured a second time, and complying 
with all other regulations in regard to original copyrights, within six months 
before the expiration of the first term; and such persons shall, within two 
months from the date of said renewal, cause a copy of the record thereof to 
be published in one or more newspapers printed in the United States for the 
space of four weeks.” 

Sec. 3. That section forty-nine hundred and fifty-six of the Revised 
Statutes of the United States be, and the same is hereby, amended so that it 
shall read as follows: 

876. “Sec. 4956. No person shall be entitled to a copyright unless he 
shall, on or before the day of publication in this or any foreign country, deliver 



DIGEST OF STATUTES. 


131 


at the office of the Librarian of Congress, or deposit in the mail within the 
United States, addressed to the Librarian of Congress, at Washington, Dis¬ 
trict of Columbia, a printed copy of the title of the book, map, chart, dramatic 
or musical coniposition, engraving, cut, print, photograph, or chromo, or a 
aescription ot the painting, drawing, statue, statuary, or a model or design 
lor a work ot the hne arts for which he desires a copyright, nor unless he shall 
also, not later than the day of the publication thereof in this or any foreign 
country deliver at the office of the Librarian of Congress, at Washington, Dis- 
trict ot Columbu^ or deposit in the mail within the United States, addressed to 
the Librarian of Congress, at Washington, District of Columbia, two copies of 
such copyright book, map, chart, dramatic or musical composition, engraving, 
chromo, cut, print, or photograph, or in case of a painting, drawing, statue, 
sTatuary, model, or design for a work of the fine arts, a photograph of same : 
rroviaea^ ihat in the case of a book, photograph, chromo, or lithograph, the 
two copies of the same required to be delivered or deposited as above shall be 
printed from type set within the limits of the United States, or from plates 
made therefrom, or from negatives, or drawings on stone made within the 
limits ol the United States, or from transfers made therefrom. During the 
existence of such copyright the importation into the United States of any 
book, chromo, lithograph, or photograph, so copyrighted, or any edition or 
editions thereof, or any plates of the same not made from type set, negatives, or 
drawings on stone made within the limits of the United States, shall be, and 
Prohibited, except in the cases specified in paragraphs five hun¬ 
dred and twelve to five hundred and sixteen, inclusive, in section two of the 
act entitled “ An act to reduce the revenue and equalize the duties on imports, 
and for other purposes,” approved October first, eighteen hundred and ninety; 
and except^ in the case of persons purchasing for use and not for sale, who 
import subject to the duty thereon, not more than two copies of such book at 
any onetime; and except in the case of newspapers and magazines not con¬ 
taining 111 whole or in part matter copyrighted under the provisions of this 
act, unauthorized by the author, which are hereby exempted from prohibition 
of importation: Provided^ nevertheless^ That in the case of books in foreign lan¬ 
guages, of which only translations in English are copyrighted, the prohibition 
of importation shall apply only to the translation of the same, and the 
importation of the books in the original language shall be permitted.” 

Sec. 4. That section forty-nine hundred and fifty-^ight of the Revised 
Statutes be, and the same is hereby, amended so that it will read as follows : 

877. “ Sec 4958.^ The Librarian of Congress shall receive from the per¬ 
sons to whom the services designated are rendered the following fees: 

“ First. For recording the title or description of any copyright book or other 
article, fifty cents. 

Second. For every copy under seal of such record actually given to the 
person claiming the copyright, or his assigns, fifty cents. 

• “ Third. For recording and certifying any instrument of writing for the 
assignment of a copyright, one dollar. 

“ Fourth. For every copy of an assignment, one dollar. 

878. “ All fees so received shall be paid into the Treasury of the United 
States: Provided^ That the charge for recording the title or description of any 
article entered for copyright, the production of a person not a citizen or resi¬ 
dent of the United States, shall be one dollar, to be paid as above into the 
Treasury of the United States, to defray the expenses of lists of copyrighted 
articles as hereinafter provided for. 

879. “And it is hereby made the duty of the Librarian of Congress to fur¬ 
nish to the Secretary of the Treasury copies of the entries of titles of all books 
and other articles wherein the copyright has been completed by the deposit 
ot two copies of such book printed from type set within the limits of the 


132 


MARCH 3, 1891. 


United States, in accordance with the provisions of this act and by the deposit 
of two copies of such other article made or produced in the United States; 
and the Secretary of the Treasury is hereby directed to prepare and print, at 
intervals of not more than a week, catalogues of such title-entries for dis¬ 
tribution to the collectors of customs of the United States and to the post¬ 
masters of all post-offices receiving foreign mails, and such weekly lists, as 
they are issued, shall be furnished to all parties desiring them, at a sum not 
exceeding five dollars per annum; and the Secretary and the Postmaster- 
General are hereby empowered and required to make and enforce such rules 
and regulations as shall prevent the importation into the United States, except 
upon the conditions above specified, of all articles prohibited by this act.” 

Sec. 5. That section forty-nine hundred and fifty-nine of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

880. Sec. 4959. The proprietor of every copyright book or other article 
shall deliver at the Office of the Librarian of Congress, or deposit in the mail, 
addressed to the Librarian of Congress, at Washington, District of Columbia, 
a copy of every subsequent edition wherein any substantial changes shall be 
made: Provided, however, That the alterations, revisions,and additions m*ade 
to books by foreign authors, heretofore published, of which new additions 
shall appear subsequently to the taking effect of this act, shall be held and 
deemed cjspable of being copyrighted as above provided for in this act, unless* 
they form a part of the series in course of publication at the time this act 
shall take effect.” 

Sec. 6 . That section forty-nine hundred and sixty-three of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

881. “ Sec. 4963. Every person who shall insert or impress such notice, 
or words of the same purport, in or upon any book, map, chart, dramatic, or 
musical composition, print, cut, engraving, or photograph, or other article, for 
which he has not obtained a copyright, shall be liable to a penalty of one 
hundred dollars, recoverable one-half for the person who shall sue for such 
penalty and one-half to the use of the United States.” 

Sec. 7. That section forty-nine hundred and sixty-four of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

882. “Sec. 4964. Every person, who after the recording of the title of 
any book and the depositing of two copies of such book, as provided by this 
act, shall, contrary to the provisions of this act, within the term limited, and 
without the consent of the proprietor of the copyright first obtained in writing, 
signed in presence of two or more witnesses, print, publish, dramatize, trans¬ 
late, or import, or knowing the same to be so printed, published, dramatized, 
translated, or imported, shall sell or expose to sale any copy of such book, 
shall forfeit every copy thereof to such proprietor, and shall also forfeit and 
pay such damages as may be recovered in a civil action by such proprietor 
in any court of competent jurisdiction.” 

Sec. 8 . That section forty-nine hundred and sixty-five of the Revised 
Statutes be, and the same is hereby, so amended as to read as follows: 

883. “ Sec- 4965. If any person, after the recording of the title of any 
map, chart, dramatic or musical composition, print, cut, engraving, or photo¬ 
graph, or chromo, or of the description of any painting, drawing, statue, 
statuary, or model or design intended to be perfected and executed as a work 
of the fine arts, as provided by this act, shall within the term limited, con¬ 
trary to the provisions of this act, and without the consent of the proprietor 
of the copyright first obtained in writing, signed in presence of two or more 
wfitnesses, engrave, etch, work, copy, print, publish, dramatize, translate, or 
import, either in whole or in part, or by varying the main design with intent 
to evade the law, or,^ knowing the same to be so printed, published, drama¬ 
tized, translated, or imported, shall sell or expose to sale any copy of such 


DIGEST OF STATUTES. 


133 


map or other article as aforesaid, he shall forfeit to the proprietor all the 
plates^ on which the same shall be copied and every sheet thereof, either 
copied or printed, and shall further forfeit one dollar for every sheet of the 
same found in his possession, either printing, printed, copied, published, im¬ 
ported, or exposed for sale, and in case if a painting, statue, or statuary, he 
shall forfeit ten dollars for every copy of the same in his possession, or bv 
him sold or exposed for sale ; one-half thereof to the proprietor and the other 
half to the use of the United States.” 

Sec. 9. That section forty-nine hundred and sixty-seven of the Revised 
Statutes be, and the same is hereby, amended so as to read as follows: 

884. “Sec, 4967. Every person who shall print or publish any manu¬ 
script whatever without the consent of the author or proprietor first obtained, 
shall be liable to the author or proprietor for all damages occasioned by such 
injury.” 

885. Sec. 10. That section forty-nine hundred and seventy-one of the 
Revised Statutes be, and the same is hereby, repealed. 

886. Sec. 11. That for the purpose of this act each volume of a book in 
two or more volumes when such volumes are published separately and the 
first one shall not have been issued before this act shall take effect, and each 
number of a periodical shall be considered an independent publication, sub¬ 
ject to the form of copyrighting, as above. 

887. Sec. 12. That this act shall go into effect on the first day of July, 
anno Domini eighteen hundred and ninety-one. 

888. Sec. 13. That this act shall only apply to a citizen or subject of a 
foreign state or nation when such foreign state or nation permits to citizens 
of the United States of America the benefit of copyright on substantially the 
same basis as its own citizens; or when such foreign state or nation is a 
party to an international agreement which provides for reciprocity in the 
granting of copyright, by the terms of which agreement the United States of 
America may, at its pleasure, become a party to such agreement. The exist¬ 
ence of either of the conditions aforesaid shall be determined by the President 
of the United States by proclamation made from time to time as the purposes 
of this act may require. 


March 3, 1891. 

(U. S. Statutes at Large, Vol. XXVI., p. 844.) 

Chap. 534. —An Act relating to the treaty of reciprocity with the Hawaiian Islands. 

889. That nothing in the act approved October first, eighteen hundred and 
ninety, entitled An Act to reduce the revenue and equalize duties on im¬ 
ports, and for other purposes,” shall be held to repeal or impair the provisions 
of the convention respecting commercial reciprocity concluded January 
thirtieth, eighteen hundred and seventy-five, with the king of the Hawaiian 
Islands, and extended by the convention proclaimed November ninth, 
eighteen hundred and eighty-seven; and the provisions of said convention 
shall be in full force and effect as if said act had not passed. 





PART III 


SCHEDULE OF DUTIES 

ON 

IMPORTATIONS INTO THE UNITED STATES, 

UNDER EXISTING STATUTES. 


EXPLANATION OF ABBREVIATIONS AND REFERENCES. 


+ +,not otherwise provided for. 

+ + +, not specified nor otherwise 
provided for. 

A. or Am., American, 
add., additional, 
add. dty., additional duty, 
alb., albata or German silver, 
ale. pfy., alcoholic perfumery. 

A. prod., products of the United 
States. 

artfl., artificial, 
bdg. pps., breeding purposes, 
btms., bituminous, 
ch. comp., chief component, 
ch. V. or ch. val., chief value, 
chg. tbco., chewing tobacco, 
chem., chemical or chemistry, 
els., classification, or classified, 
com. kn., commercially known, 
com., commissions, 
comp., component, composed of, 
composition, or compounds, 
conf., confectionery, 
contg., containing, 
cop., copper, 
cos., cosmetic. 

C., cotton, 
cr., crude. 

ct., cts., cent or cents, 
cut., cutlery. 

dec. int., declaration of intention. 

dsc., discriminating. 

dist. spts., distilled spirits. 

dr , drug or drugs. 

ds. gds., dress-goods. 

dtbi., dutiable. 

dty., duty. 

emb., embroidery, embroideries, 
or embroidered, 
e. w., earthen ware, 
ess., essentia], or essence, 
exc., except. 

exp., exported, exports, or expor¬ 
tation, 
ext., extract. 


F. , flax, 
fl., flannel, 
fid., filled, 
fls., flowers, 
frn., foreign. 

f. o. b., free on board. 

G. A., general appraisers, 
grd., ground. 

gl., glass. 

G., gold, 
gds., goods, 
hdkfs., handkerchiefs, 
im., imitation. 

im. exp., immediate exportation, 
im. tr., immediate transporta¬ 
tion. 

impt., imported, importations, or 
imports. 

I. , iron. 

J. , jute. 

Id., lead. 

Ir., leather. 

L. , linen. 

M. , mohair. 

mat., material, or materials, 
mdse., merchandise, 
med., medicinal, 
mer. v., merchantable value, 
met., metallic, or metal, 
mf., manufacture, 
mfd., manufactured, 
mfg, manufacturing. 

mfr. , manufacturer. 

mfs. , manufactures, 
min., mineral. 

pro. pr., proprietary preparations, 
pr. met., precious metal, 
pf. gal., proof gallon, 
pfy., perfumery, 
ptd. mat., printed matter, 
pr. in., principal ingredient, 
pr. or prep., prepared, or prepara¬ 
tions. 

pr. stones, precious stones, 
pps., purposes. 


prsvd., preserved, 
ptg., painting, 
ptgs., paintings, 
ptly., partly, or partially, 
pulv., powdered, or pulverized, 
re-exp., re-exported, or re-exporta¬ 
tion. 

refd., refined, 
re^s., regulations, 
re-impt., reimported. 

Rgs., Treasury Regulations of 1884. 

R. S., Revised Statutes, 
rtd., returned. 

Sec’y Tr., Secretary of Treasury. 

S. , silk. 

sim., similitude. 

sm. tbco., smoking tobacco. 

sp. imp’t., specially imported. 

sp. pps., specific purposes. 

sp’d, specified. 

spts., spirits. 

st., steel. ^ 

sub., substance. 

sv., silver. 

tr., transportation, or transit, 
undv., undervaluation, 
unenm., unenumerated, 
ungrd., unground, 
unmfd., unmanufactured. 

U. S. prod., same as A. prod. 

V. , vide, or see. 
val. or v’d, valued. 

veg. sub., vegetable substance.’ 
vsl., vessel. 

W. , wool. 

w. g., wire gauge, 
w. h., warehouse, 
win., woollen, 
wstd., worsted. 

s. s.. Synoptical Series of Treasury 
Decisions. 

T. D., Miscellaneous Treasury De¬ 
cisions at the end of this vol¬ 
ume. 

T. R., Treasury Regulations of1857. 


Initial letters or syllables, not above defined, are sometimes used to avoid repetitions of the same title or 
leading word in the same paragraph. 

The nunibers refer to paragraphs in Part I, and the dates to decisions of the Department not in the S S 
in connection with which, also,the pom, to the collector of which, respectively, the letters were addressed’ 
are indicated. Individual correspondents are referred to by their initials. ’ 

1 


( 1 ) 













2 


SCHEDULE OP DUTIES. 


Per ct. 

Aba, a coarse woollen cloth mfd. in west¬ 
ern Asia, as other W. cloth under 
392. 

Abaca or abaka (Manilla) (595).Free 

Abelones,* or abelone meat (703, s. s., 

9645,10,496).Free. 

Abortion, importations to cause, pro¬ 
hibited (782-4). 

Absinthe (332).$2.50 per pf. gal. 

in bottles or jugs (336 li .) 

3 cts. add. on each bottle or jug. 
Acacia Farneriana, called “divi-divi,” 

crude (492, s. s., 4371).Free. 

advanced from cr. (24). 10 

Acacia, Gum, or Gum Arabic, cr. (560). 

Free. 

same, not altogether cr. (24). 10 

Academies, special impts. for. (See 
“ Schools.”) 

Academy board, surface coated paper, or 

mfs. of (420 a, s. s., 6177). 35 

Accordions.according to materials. 

plated ornaments for, of metal (215).. 45 

Acetates. 

ammonia (76). 25 

barj^ta (76). 25 

copper (76, s. s., 8593). 25 

iron (76). 25 

lead, brown (62 h) .3i cts, per lb. 

white (62 a) .5J cts. per lb. 

lime (76). 25 

magnesia (76). 25 

potassa (76). 25 

soda, cr. orref’d (76). 25 

strontia (76). 25 

zinc (76). 25 

Acetic acid. (See ‘ ‘ Acids ’ ’) 

Acetone (329, 774 a, s. s., 7210), 

$2.50 per pf. gal. 
Achate stones. (See “Agates.”) 

Acids. 

acetic, acetous or pyroligneous, not 
-over 1.047 specific gravity (1 a), 

U cts. per lb. 
same, over 1.047 specific gravity (15), 

4 cts. per lb. 

arsenious (473).Free. 

batyric (473, s. s., 6353).Free. 


A 

Per ct. 

Acids. 

benzoic (473).Free. 

boracic (2).5 cts. per lb. 

“ bromo-fluorescic,” so-called (18, 

s. s.,9425). 

carbolic (473, s. s., 6496 ,6609)....Free, 
chemical pps., all used for, -f- + 

(473).Free. 

chromic (3).6 cts. per lb. 

citric (4).10 cts. per lb. 

cresylic, so-called, same as liquid car¬ 
bolic (473, s. s., 3980).Free. 

gallic (473).Free. 

hydric (473).Free. 

manufacturing pps., all used for, -f -f- 

(473).Free. 

medicinal pps., all used for, ■+ -h 

(473).:..Free. 

muriatic (473).Free. 

“naphtholsulphoacid,” so-called (76, 

s. s.,9457). 25 

nitric (473).Free. 

nitro-picric (473, s. s., 216, 9827)..Free. 

oxalic (473).Free. 

phenic or phenyle, so-called (773 h-^ 

s. s.,5825). 20 

picric (473, s. s., 216, 9827).Free. 

pyrogallic (473).Free. 

rosolic, so styled, or aurine (473, s. s., 

4514, 9827). Free. 

salicylic (473).Free. 

stibic, so-called, or white oxide of 

antimony (76, s. s., 9706). 25 

succinic (473).Free. 

sulphuric, or oil of vitriol -(- -|- (5) 

I ct. per lb. 

which, at the temperature of 60° 
Fahrenheit, does not exceed the 
sp. gr. of 1. foVii, and is for use 
in mfg. superphosphate of lime, 
or artfl. manures, or for agricul¬ 
tural pps. (728).Free. 

tannic or tannin (6).75 cts. per lb. 

tartaric (7).10 cts. per lb. 

thymic or thymol (473, s. s., 8486). 

Free. 

carboys containing, must pay duty 
in addition to duty on contents, 
under 104 a and h. 


* Univalve mollusks found on the coasts of South California, and dried and imported by the 
Chinese for food. 






















































A 


SCHEDULE OF DUTIES. 


Per ct. 

“Acme sockets,” so called (215, s. s., 
7041). 45 

Aconite, root, leaf and bark (474)..Free. 

Acorn cocoa (Dr. Michaelis’) (319, s. s., 
8951)...2 cts. per lb. 

Acorn coffee (321). IJ cts. per lb. 

Acorns of cork-oak, invoiced as “glands 
de cork-oak,” raw (475, s. s., 9332).. 

Free. 

Acorns, powdered (321, Nov. 17, 1863, 

Balt.).1^ cts. per lb. 

prepared (321).H cts. per lb. 

raw, dried or not, but ungrd. (475). 

Free. 

Actinolite ore, grd. (459 o, 774 a, s. s., 
6670). 25 

Actors’ costumes, actual use abroad not 
required (s. s., 4721). 

Actors’ effects, free entry under 686 and 
752 limited to those intended for the 
personal use of the party bringing 
them (s. s., 4686). 

Adamantine spar, as Emery (437, 774, 

T. R., pp. 565, 586).1 ct. per lb. 

Additional duty for undv. of part of - 
impt. (s. s., 3299, 3346, and see 
“Duty”). 

Adhesive felt, for sheathing vessels ( 569). 

Free. 

Adhesive plasters or salves, proprietar 3 ^ 


or other (75 a). 25 

Adiantum, a cr. dr. (560).Free. 

Advertisements, obscene, impt. pro¬ 
hibited (782-784). 

Adzes, steel mfs., -f + (215). 45 


Aeolian harp, so-called, metal and gl. 

(108 or 115). 

Aerophanes, silk veil goods (414 a) . 50 

Aether valerianicus. (See “Ether.”) 
African fibre, for beds, unmfd. (653). 

Free. 

Agar agar, also known as “Chinese and 
Japanese gelatine or isinglass, ’ ’ dtbl. 


under 773 b (s. s., 10,923). 

Agaric, cr. (560).Free. 

Agate, so-called, but really cr. onyx 

(557, s. s.,4842).Free. 

Agate balls, fib for toj^s (436, s. s., 

3264). 35 


other, and hooks (773 6, Aug. 8,1871, 
N. Y.). 


3 

.A 

Per ct. 


Agate buttons (429 a) . 25 

charms (452, s. s., 7155). 50 

knife handles, paper weights, dishes 
and other articles, -f + (773 b, 

s. s.,8590). 20 

mfd. ready for use, not as settings 

(773 5, s. s., 8451). 20 ' 

mortars, as stoneware (1015, T. E>., 


rollers (773 5, s. s., 8574). 20 

Agates or achate stones, cut into pr. 

stones, but not set (454 a) . 10 

same, set as jewelry (452). 50 


same, cut and polished on one side, 
not for setting (773 5, s. s., 3800)... 20 
prepd. for settings of compasses, and 
known as “compass-agates,” but 

not set (454 a, s. s., 8928, 9057). 10 

cut for bookbinders (773 b, Aug. 8, 

1871, N.Y.). 20 

unmfd. (476).Free. 

“Agate stones,” with metal screws af¬ 
fixed for umbrella handles (215, 

s. s.,7869). 45 

Agraffes or cloak clasps, metal and wood 

(215, s. s., 6425, 9192). 45 

Agricultural machinery, part met., -f + 

(215). 45 

seeds, -f -f (286). 20 

Agriculture, Department of, plants, 
trees, shrubs, roots, seed cane, and 
seeds impt. for or by U. S. bot. 

garden (679).Free. 

Air-meters, met. and gl., met. ch. val. 

(215, s. s., 8775). 45 

same, glass ch. val. (108). 60 

Alabaster in blocks (123, 774 a, s. s., 

9149).65 cts. per cub. ft. 

mfs. of, or of which it is ch. v., -f -f 

(459). 25 

statuary for schools, etc. (See 
“Schools” and “Societies.”) 

vases (459, s. s., 7127). 25 

Alaska, impt. of spirits, rifles and am¬ 
munition prohibited (s. s., 8219). 
impts. of firearms by immigrants and 
actual settlers (s. s., 8142). 
impt. of firearms for hunting sea-otter 
prohibited (s. s., 7661). 
protection of salmon fisheries in (s. s., 
9291). 


20 










































4 

A 


SCHEDULE OF DUTIES. 


Per ct. 

Alaska, questions of relief from forfeit¬ 
ures under fur seal laws in (s. s., 
8150). 

return of Chinese laborers from (s. s., 
9251). 

regulations enforcing Sec. 14 of act of 
May 17, 1884, providing civil gov¬ 
ernment for (Circular 30, Feb. 26, 
1885). 

seal and salmon fisheries, President’s 
proc. (s. s., 9306). 

shipment of beer, ale, porter and wine 


to (s. s., 6820). 

Albata or German silver, unmfd. (188).. 25 

mfs. of -f- + (215). 45 

Albespeyse’s Episplastique papers, Nos. 

1 and 2 (75 s. s., 6837). 25 

Albespeyse’s Vesicatoires, or Blistering 

tissue (75 s. s., 6837). 25 

Album boxes, glass ch. val. + -f (108, 

s. s., 2569). 60 

Albumen in any form or condition (477). 

Free. 

Albumenized or sensitized paper (419 h). 35 

Albumen solution, liquid (773 5, s. s.. 


Albumen substitute or glue paste (773 5, 
s. s.,9198). 20 


Albums, autograph, photograph and 
scrap, wholly or ptly. mfd. (420 d).. 35 
parts of, separately packed and in¬ 
voiced, dtbl. respectively according 
to material (s. s., 6122). 
plated metal clasps and ornaments for 

(215 s. s., 6345). 45 

Alcoholado, so-called (329, s. s., 1718)... 

$2.50 per pf gal. 
in bottles or jugs (336 h) 

3 cts. add. dty. per bottle or jug. 
Alcohol, all + + (329, June 18, 1866, 

A. C. B.).$2.50 per pf. gal. 

withdrawal of for scientific pps. or by 
scientific insts. (s. s., 7294, 9472). 
or alcoholic preps., not restricted as to 
bottles containing (s. s., 8840). 

Alcoholic compounds, + + (8 h). 

$2 per gal. and 25 
add. dty. on bottles under 104 c. 
jasmine and rose floral exts., dtbl. as 
(8 6, s. s., 9712).$2 per gal. and 25 


Per ct. 

Alcoholic essences, so-called, but really 
alcoholic compounds + + (8 s. s., 

6195).$2 per gal. and 25 

flavoring liquor, or ext. of lemon {8 b. 

s. s., 6573)..'..$2 per gal. and 25 

infusion, invoiced as an “Infusion 
alcoholique de bron de noix, at 53 
degrees” (331, s. s., 5682). 

$2.50 per pf. gal. 
perfumery, including Cologne water 

(8 a) .$2 per gal. and 50 

in tin cans or bulk (8 or, s. s., 6565). 

$2 per gal. and 50 
tinctures and flavoring extracts of al¬ 
cohol, glucose, orange-peel, and 
artfl. fruit ethers (ale. ch. v.) (8 b, 

s. s., 7101).$2 per gal and 25 

toilet waters {8n) .$2 per gal, and 50 

Ale in bottles or jugs (337 n). 

40 cts. per gal. 
no add! dty. on bottles or jugs (337 5.) 
in casks, or other than in bottles or 

jugs (337 c) .20 cts. per gal 

in casks, no allowance for space occu- 
• pied by hops (s. s., 3905). 
ginger. (See “ Ginger-ale.”) 
xUewives, fish, pickled in barrels (292, 

s. s., 7215).1 ct. per lb. 

Alizarine assistant. (See “Oils.”) 
dyes, com. kn. as alizarine black, 
blue, brown, green, orange and 

yellow (478).Free. 

gray (18. s. s., 10,015). 35 

natural or artificial (478).Free. 

Alkalies, alkaloids, and oils, all prepara¬ 
tions known as. and all combinations 

thereof, + + (76). 25 

Alkaline silicates, all + + (84, s. s., 8781). 

^ ct. per lb. 

Alkanet root, cr. (560).Free. 

Alkekenge pills (75, s. s., 6915). 25 

Alkekengi, cr. (560).Free. 

Alloys, of which aluminum is comp, of 

ch. val. (186).15cts. perlb. 

used as substitutes for steel tools 
(146). 

val. not over 1 ct. per lb. (146 a). 

of 1 ct. per lb. 

“ over 1 ct., not over ly^j cts. (146 b). 

^ of 1 ct. per lb. 



























A 


SCHEDULE OF DUTIES. 


Per ct. 

Alloys, val. over cts., not over 1^^ 

cts. (146 c).of 1 ot. per lb. 

val. over lyo, cts. not over 2^ cts. 

046 cl) .^ of 1 ct. per lb. 

val. over 2^ cts., not over 3 cts. 

^ (146 e).ets. per lb. 

“ over 3 cts., not over 4cts. (146 /). 

liro cts. per lb. 

“ over 4 cts., not over 7 cts. (146 g). 

2 cts. per lb. 

“ over 7cts., not over 10 cts. (146 A). 

2 ^ cts. per lb. 

10 cts., not over 13 cts. (146 i). 

3j cts. per lb. 

13 cts., not over 16 cts (146i). 

4A cts. per lb. 

over 16 cts. (146/r).7 cts. per lb. 

of metal, copper ch. val. (192). 

1 ct. per lb. 

lead ch. val. (200, 774«, s. s., 6786). 

2 cts. per lb. 

of which nickel is ch. val. (203). 

10 cts. per lb. 
Almond meal or flour, toilet prep. (77, 

s. s., 8885). 50 

oil, distilled and other (661, s. s., 

6545).Free. 

shells (773 a) . 10 

Almonds, all in shell (306 a). 

5 cts. per lb. 

bitter, powdered (24, s. s., 9151). 10 

shelled, bitter and other (306 h, s. s., 

6953).7|- cts. per lb. 

Alms-basins for churches (692 a, s. s., 

6849).Free. 

Aloes, gum, cr. (560).Free. 

not altogether cr. (24). 10 

Alpaca hair. (See “ Wool.”) 
mfs. of, or of goat hair, are dtbl. at 
same rates as those of wool or wor¬ 
sted of like description, 
noils, dtbl. as wools of same class (s. s., 
7470). 

Alpen-Krauter liquor (332, s. s., 7574). 

$2.50 per pf gal. 
Alpha-naphtylaminc mono-sulphonated 
soda salt (76, s. s., 9343). 25 


5 

A 

Pep ct. 

Altar, portable, with Ir., cases contg. 
communion service, etc., for use of 
missionary priests, not free as ‘ ‘ re¬ 
galia ” (s. s., 8049). 

-desks, for churches not free under 
692 a (s. s., 7229). 

Altars, church, and their appurtenances, 
chiefly of Caen stone, not statuary 
nor specimens of sculpture under 
692, but dtbl. under 128 (s. s., 6032). 40 

Althea root, cut in small pieces (560, 
s. s., 6788).Free. 

Alum, in crystals, or ground or otherwise 
and alum cake (9)..^^ of 1 ct. per lb. 
patent and substitute (9). 

^ of 1 ct. per lb. 

Alumina, and sulphate of (9). 

TTO of 1 ct. per lb. 

Aluminium, or aluminum, cr. and alloys 
of which it is comp. ofch. val. (186). 

15 cts. per lb. 

in leaf, per pkg. of 100 leaves (190). 

8 cts. per pkg. 

in powder (215, s. s., 9144). 45 

Aluminuscake. (Seeabove “Alum,’’etc). 

Amber bead crosses set in pr. met. or 
im. of, for jewelry (452, s. s., 3389). 50 

necklaces, beads strung on thread 

(459). 25 

beads, and all other mfs of + -[- (459). 25 

partly mfd. (s. s., 6745). 25 

unmfd. or cr. gum of, including pieces 
of, roughly split or sawed out (479, 

s. s., 8825).Pree. 

ornaments with small met. screws of 
insignificant val. (459, s. s.,‘8599)... 25 
oil, cr., or rectified (661).Free. 

Ambergris (480).Free. 

oil (661).Free. 

American art associations, ptgs. impt. 
by, for exhibition and sale, dtbl. 

(s. s., 7879). 

articles the product of U. S. (See 
“Articles.”) 

American artists: works of art, the pro¬ 
duction of,* subject to Treas. Kegs. 

(757 ac) .Free. 


* This includes copies actually made by American artists of the productions of other American 
artists (s. s., 2318). 

Productions of American artists entitled to free entry include those of permanent residents, not 
actually citizens of the U. S. (s. s., 6883). 





























SCHEDULE OF DUTIES. 


6 

A A 


Per ct. 

American artists: e. w. decorated by, 

(100 a, s. s.,7580). 60 

screens decorated by (if not paintings), 
dbtl. according to material (s. s., 
8989). 

artists, works of, exp. and re-impt., 
entered as Am. products (493 a, s. s., 

3040).Free. 

bacon. (See “Bacon.”) 
bags,* exp. filled with leather mfd. in 
U. S., and returned empty., under 

Begs. (4935, S.S., 3198).Free. 

same, * exp, filled with frn. dyewoods, 
grd. in the U. S., held to bedtbl. on 
re-impt. (s. s., 3511, but see contra, 
s. s., 8826). 

bags, etc., exp. and retd.. Art. 382, 

Begs, explained (s. s., 8157). 
barrels, * casks, carboys, bags and 
vessels, rules for free entry of (s, s., 
6235). 

barrels, exported filled with domestic 
petroleum,! and returned empty, 

under regulations (493 5).Free. 

bottles exp. empty and rtd. filled with 
palm oil, formerly dtbl. (s. s., 4953) 

now (493 5).Free. 

car-wheels, worn out, re-impt. not free 
under 493 a. (s. s., 7935, 8229). 
citizens dying abroad, personal and 
household effects of, not merchan¬ 
dise (675).Free. 

fisheries, spermaceti, whale and other 
fish-oils, and all other articles the 
products of such fisheries (661). Free, 
grain-bags,* bonds for return of (s. s., 
5846). 

lard and turpentine barrels, exp. filled 
with domestic products and rtd. 
empty under 493 5. No dec. int. 
to return required (s. s., 4572). 
lumber, sawn in N. B., by aliens, not 
free under 786-7 (s. s., 4300). 


I Per ct. 

American mfs. completed abroad, dtbl. 
and subject to add. duty if value 
advanced over 10 per cent. (s. s., 
8348). • 

mfs. marine vessels built in U. S. for 
frn. account and ownership, provi¬ 
sions for impt. of materials for 
(779). 

mfs., to wit: casks, barrels, carboys, 
bags and other vessels, exported, 
filled with American products, or 
exported empty and returned filled 
with foreign products,* including 
shocks, when returned as barrels or 
boxes (493 5), identity proved under 
regulations (493 d) and on which 
all internal tax due shall be proven 
to have been paid before exporta¬ 
tion and not refunded J (493 e). 

Free. 

paper, printed on and re-impt., dtbl. 

(s. s., 3065). 

products and mfs. when exported and 
brought back in same condition, 
under regulations (493 a) .Free. 

goods mfd. abroad from, must pay 
full duty (s. s., 7088). 

spools exp. filled and rtd. empty not 
free under 493 a (s. s., 4976). 

vessels and railroad cars, repairs and 
equipment of, in a foreign country, 
dtbl. (See provisions for, 2040 
former editions, or Bev. St., Sec. 
3114.)^ 

vessels, all foreign products needed for 
repair of vessels engaged in frn. 
trade or between Atlantic and Pa¬ 
cific ports of U. S. may be with¬ 
drawn from warehouse free of duty 
under Begs. (780). 

ikmer-picon, in bottles (332, 336 5, s. s., 

9797).$2.50 per pf. gal. and 

3 cts. each on bottles. 


* See “ Articles’’ for provisions under 493 e, / and g, in regard to int. rev. tax, drawback, etc. 

! American petroleum barrels did not forfeit their right of free entry, under 648 (act of 1883) 
for being re-coopered abroad (s. s., 3810). ’ 

! But see also 493/and g relating to drawbacks. 

^ Grain bags of foreign production and manufacture, which under Department’s ruling of Nov. 
28, 1871 (not published in Synopsis), are exempt from payment of duty as part of the equipment of 
the vessel, cannot be transferred from the vessel to which they belong to another vessel without 
being first entered and subjected to the payment of duty. (January 2, 1874, N. O., Syn Ser 1749 ) 
















A 


SCHEDULE OF DUTIES. 


Per ct. 

Amethysts, cut, but not set (454 a). 10 


rough or uncut (557).Free. 

set as jewelry (452). 50 


Ammeters or ampere-meters (215). 45 

boxes finely finished, contg., dtbl. ac¬ 
cording to material (845 /, s, s., 
9994). 

Ammonia, acetate of (76). 25 

alkali, so-called, but found to be soda- 

ash (83, s. s., 9326). I ct. per lb. 

anhydrous, liquefied by pressure (75). 25 

aqua, or water of, (75). 25 

carbonate of (10 o).If cts, per lb. 

mono-carbonate of (10 a, s. s., 7381). 

If cts. per lb. 

muriate of, or sal ammoniac (10 5). 

f ct. per lb. 

sulphate of (10 c) .J ct. per lb. 


Ammoniacum, grains of, cr. (560)..Free. 

not cr. (24). 10 

Amomum or grains of paradise, cr. (560). 

Free. 

not cr. (24). 10 

Amyl-acetic (25 c, s. s., 8881), 

$2.50 per lb. 

butyric (25 c, s. s., 8881)..$2.50 per lb. 
Amylic alcohol, or fusel oil (42). 10 


Amyl of oxyd, so-called (25 c, s. s., 1129). 

$2.50 per lb. 

valerian (25 c, s. s., 8881). 

$2,50 per lb. 

Anatomical preparations (707).Free. 

specimens, models, or imitations of, 
in papier mache (461, s. s., 1767)... 35 

manikin of papier mache (461, s. s., 

3831). 35 

Anchors, or parts of, iron or steel (153). 

1 cts. per lb. 
Anchovies and sardines in tin boxes as 
follows: 

whole boxes, not over 5 inches long, 

4 wide, and 3f deep (291 a), 

10 cts. each. 


7 

A 

Per ct. 

Anchovies and sardines, half boxes, not 
over 5 inches long, 4 wide, and If 

deep (291 h) .5 cts. each. 

quarter boxes, not over4f inches long 
3| wide, and If deep, and f boxes 
recognized as quarter boxes (cubic 
contents of all boxes the rule) (291 

c, s. s., 7434).2f cts. each. 

the same^ in any other form including 
f boxes which are not recognized as 
quarter boxes (291 s. s., 7434). ... 40 

Anchovy, bloater, and shrimp paste, 

(287, s. s., 7388, 9696). 45 

sauce, or paste in bottles (287, s. s., 
3492). 45 

Andirons, cast-iron (161)... 1^ cts. per lb. 

Angelica root, cr. (560).Free. 

Angles, iron or steel (137, s. s., 8634). 

x^tr of 1 ct. per lb. 

Angora goats, sp. impt. fur breeding 

pps. (482).Free. 

hair, including that known as “white 
chevrette,” as wool of class 2 (377, 

384 b, s. s., 9810). 

goat skins, raw, without the wool, 
unmfd. (605).Free. 

Angostura bitters (74, s. s., 9289). 

50 cts. per lb. 

Aniline, arseniate of (490).Free. 

dye, “jaune Indien” (18, s. s., 5686). 35 

dyes or colors, as coal-tar dyes or 

colors (18). 35 

oils (661).Free. 

paste or pulps, not dyes (19). 20 

paste, so-called, but really colors (18, 

s. s., 2810). 35 

residuum, as aniline dj^e (18, s. s., 

3913). 35 

a cheap article, used as a substitute 
for cudbear, contg. a very small 
percentage of aniline coloring 
matter (19 cr 7735, s. s., 3721)... 20 
salts (481).Free. 


* “The measurements laid down in the tariff for these several classes of boxes should be taken 
together as a unit of dimension for each, or, in other words, the boxes should be classified for duty, 
on the basis of their cubic contents or of their several measurements as a whole, and all boxes of 
which the cubic contents should exceed the cubic contents of the standard quarter boxes as con¬ 
tained in the tariff should be classified as half boxes, and all boxes of which the contents exceed 
those of the standard half boxes should be classified as whole boxes, and the f boxes which are not 
recognized as quarter boxes or specifically provided for in the tariff, and the boxes the cubic contents 
of which exceed those of whole boxes, should be classified at the rate of 40 per cent, ad valorem” 
(s. s., 7434). 


































8 SCHEDULE OF DUTIES. 

A A 


Per ct. 

Aniline toluidine, as aniline oil (661, s.s., 
9487).Free. 

Animal carbon, fit for fertilizing only 
(511).Free. 

Animals for breeding. * (See below ‘ ‘Ani¬ 
mals sp. inipt,” etc., and see also 
regs. for (s. s., 5664, 5712, 5733, 

5736 and 6732.) 

hair -f- + (604).Free. 

parchment used as a substitute for Ir. 
roller-skins (672, s. s., 8947)....Free. 

integuments of, + -h (507).Free. 

living, brought into the United States 
temporarily for not over 6 months, 
for exhibition or competition, offered 
by any agricultural or racing as¬ 
sociation, under regs. and bonds 

(483 «, s. s., 8417).Free. 

living, to wit; cattle, hogs, horses, 
mules, and sheep. (See those 
titles respectively), 
excepting above and leeches, birds, 
fowls, and others specified, and 
comprehending all other living 
bodies endowed with sensation and 
power of motion, and + + (251, 

Oct. 30,1866, A. & Co., and s. s., 

1098). 20 

from contiguous frn. territory, when 
free entry for temporary use allowed 
(s. s., ,6815). 

impt. under free list, regs. as to (s. s., 
10,305). 

not all animals fit for bdg. pps. ex¬ 
empt from duty (s. s., 10,337). 
portions of, dried, but unmfd. for 

glue stock (606).Free. 

sp. impt. under regs. for breeding pps. 

*(482, s. s., 10,305).Free. 

such as lions, tigers, elephants, etc., 
which do not ordinarily breed in 
captivity, not free under 482 (s. s., 
5664). 

teams of, including their harness and 
tackle, and the wagons, or other 
vehicles actually owned by persons 


Per ct. 

immigrating with their families, and 
in actual use for the purpose of such 
immigration under regs. (483 5). Free. 

Animals, what evidence required, and 
when entry free under 483 a and h 
(s. s., 7562, 7747). 

wild, impt. for use in circuses, me¬ 
nageries, or other like institutions, 
to be exhibited for gain, not free 
under 483 c (s. s., 10,305). 
wild, intended for exhibition in zoologi¬ 
cal collections for scientific and edu¬ 
cational pps. and not for sale or 
profit (483 c). 

Anise seed (699).Free. 

oil, or anise seed oil (661).Free. 

Annatto, annotta or arnotto (484)..Free. 

all extracts of (484).Free. 

extract so-called but a lake color. (See 
“Colors.”) 

seed (492).Free. 

Anodyne, Hoffman’s (74)..50 cts. per lb. 

Anodynes, proprietary and other alco¬ 
holic (74).50 cts. per lb. 

non-alcoholic (75). 25 

Antependia, for churches, not free as 
regalia (s. s., 6984). 

Anthoss oil (661).Free. 

Anthracite coal (536).Free. 

shale (432, s. s., 5308). 

75 cts. per ton of 28 bu. of 
80 lbs. each. 

Anthropometric instruments for use in 


penitentiaries dtbl. (s. s., 8465). 

Anti-febrine (75, s. s., 8839). 25 

Anti-fouling comp, for painting ships’ 
bottoms (61, s. s., 4973). 25 


“Antimonial lead,” certain so-called, 
dtbl. as type metal (208 a, s. s., 
8147). 

cts. per lb. for the lead therein. 
Antimony as regulus or metal. (187) 

f of 1 ct. per lb. 

golden sulphuret of (76, s. s., 7952)... 25 


ground (7735, s. s., 5473). 20 

ore, cr., sulphite of (485).Free. 


The U. S. Sup. Court held in 1883 that animals impt. for breeding pps. under the law then in 
force need not be of superior stock (s. s., 5551), but quaere, whether, under the special provisions of 
,par. 482 of the present law this ruling is now applicable. But see s. s., 10,305, and proviso to para- 
, graph 482.— Editor. 



























SCHEDULE OP DUTIES. 


A 

Per ct. 

Antimony, penta-sulphide of (76, s. s., 

. 25 

sulphate of, so-called, but chem. 
comp, known as pcnta-sulphide or 
golden sulphuret of, which see above 

(76, s. s,, 7852). 05 

white oxide of, or so-called “acid 

stibic” (76, s. s., 9706). 25 

Anti-oxide, as varnish (56 o, s. s., 7598). 35 

“ Antipyrine,” so-called (75, s. s., 7086). 25 

Antiquarian paper (422). 25 

Antique armor, modern imitations of, 

of metal (215, s. s., 1700). 45 

ecclesiastical woodwork, such as carved 
panels and figures, from old cathe¬ 
drals, produced prior to the year 

1700 (524, s. s., 7179).Free. 

oiH76). 25 

Antiquities, collections of, embracing 
only such articles as are suitable 
for souvenirs or cabinet collections, 
and were produced prior to the year 

1700* (524, s. s., 6842).Free. 

Ant’s eggs, baked (773 a, s. s., 4157). 10 

Anvils, iron or steel, or both combined, 
by whatever process mfd. *or in 
whatever stage of mf. (155). 

cts. per lb. 

Apatite or rock phosphate (486)...Free. 
Apparatus, life-saving, sp. impt. by life¬ 
saving societies (633).Free. 

philosophical, according to material, 
platinum, for chem. uses (682)...Free, 
used in penitentiaries for measuring 
criminals, dtbl. (s. s., 8465). 

Apparel, to wit; cloaks and other out¬ 
side garments for ladies and chil¬ 
dren, wholly or ptly. of wool, wstd. 
or animal hair (not knit) (397). 

49^- cts. per lb. and 60 


9 

A 

Per ct. 

Apparel, wearing, of all kinds + + 
wholly or ptly. of wool, worsted, or 
animal hair and whether wholly or 
ptly. made up or mfd. (396 a). 

49| cts. per lb. and 60 


Apple butter (287). 45 

Appollinaris mineral water (650 s. s., 

5115, 7638).Free. 

Apricot paste or pate of (303). 35 

Apples, green or ripe (297). 


25 cts. per bus. 
dried, desiccated, evaporated or prep. 
+ + (298).2 cts. per lb. 

Application of decisions to goods already 
sold (s. s., 9562). 

Appraised values, definition of and rules 
for guidance of custom officers (s. s., 
9714). 

Appraisement, disallowance of discount 
and advance in value, entitled to re- 
appraisment (s. s., 9729). 
of goods invoiced at an average price. 

(See rule as to s. s., 9704). 
rules for (s. s., 6738). 
conflict of instructions, rule as to (s. s., 
7040). 

goods entered by, rule as to charges for 
storage, etc. (s. s., 8993). 

Appraisements and re-appraisements, 
effect of (s. s., 7235). 
how dtbl. charges to be returned (s. s., 
7558). 

not subject to last clause of sec. 2900 
K S., (s. s., 10,065). 
of dtbl. values, rules for (s. s., 9714). 
of goods by sample (see s. s., 6601). 
without reference to charges, apply 
simply to value of goods per se 
(s. s., 7458). 


* “The term ‘collection of antiquities’ imports a collection of articles where both the antique¬ 
ness of the individual articles and the circumstance that they are assembled together into a collec¬ 
tion, unite to make them attractive or useful or valuable or otherwise desirable; and does not 
embrace articles which are grouped together by the mere accident of enumeration upon the same 
invoice, and that the chance aggregation of two or more articles cannot fairly be held to he a collec¬ 
tion of antiquities” (s. s., 9839, 10,451). 

But as to single articles intended for a collection. (See G. A. 38. 39 and 66). 

Antiquities with modern attachments or additions, dtbl. (s. s., 9383,10,024). Department decided, 
Aug. 18,1886, under the act of 1883, that collections of antiquities were entitled to free entry, “ irre¬ 
spective o’f the use for which they might be intended ” (s. s., 7705. See also s. s. 3754, as to those im¬ 
ported for sale and held to be free of duty). 




















10 

A 


SCHEDULE OF DUTIES. 


Per ct. 

Appraisements, where market values 
cannot he ascertained directly, how 
to proceed (837 a). 

Appraisers, correction of returns by 
(s. s., 6928, 8295, 8584, 9550). 

country of exp. and last place of ship¬ 
ment to U. S. to be determined by 
(s. s., 8137). 

date of shipment to decide values (s. s., 
8354). 

functions as to classification (s. s., 
9659). 

how to return dtbl. charges (s. s., 
7534). 

local, conferences of (s. s., 8042). 

not to disclose sources of information 
as to undervaluation and frauds 
(s. s., 6250). 

to take and preserve samples (s. s., 
7487). 

general, appointment and duties of 


(838 to 844). 

Aqua ammonia (75 a). 25 

fortis or nitric acid (473).Free. 


Aquadiente (329, s. s., 7838). 

$2.50 per pf gal. 
impt. in casks of less than 14 gals, for¬ 


feited (330 c, s. s., 7838). 

Arabic, gum, cr. (560).Free. 

other than cr. (24). 10 

Archil, or orchil, in the weed or liquid 
(665).Free. 


Architect, visiting U. S. professionally, 
photographic apparatus in his use 
free under (686 s. s., 6977). 

Architects, statues not tools of trade of 
(s. s., 10,405). 

works of art, etc., bought by them 
abroad while travelling, are not tools 
of trade, etc., under 686 (s. s., 7009). 

Arctic shoes, part wool (396 a, or 397). 

49^ cts. per lb, and 60 

Argal or Argol, or cr. tartar (487)..Free. 

Argentiferous lead ores, els. of, to be 
according to comp, of ch. val. s. s., 
9662). 

Argentine (argentan) albata, or German 


silver, unmfd. (188). 25 

mfs. of(215). 45 

Arizona, customs district (s. s., 9995). 
Armenian bole (202, s. s., 3342). 20 


A 


Per ct. 


Armenian bole, cosmetic (77). 

Armor of metal (215). 

Arms, fire. (See “Firearms.”) 

side (166). 

Aromatic cachous (77, s. s., 9182). 

seeds, crude (560).Free. 

grd., or advanced in val. or condi¬ 
tion (24). 

Aromatique bitters (74, s. s., 9289). 

50 cts. per lb. 
and addl. duty on bottles under 104. 
Arps’ pepsin bitters (332, s. s., 9195, 

9386).$2.50 per pf gal. and 

duty on bottles. 
Arracene, S. and C., S. ch. val. (414 a, 

s. s., 6650, 7924)... 

Arrack (332).$2.50 per pf gal. 

in bottles or jugs.3 cts. in add. on 

each bottle or j ug (336 li). 

Arrowroot (488).Free. 

Hawaiian.Free. 

starch (323, s. s., 3385)....2cts. per. lb. 

Arseniate of aniline (490).Free. 

Arsenic (489).Free. 

sulphide of, or orpiment (489)....Free. 

Arsenious* acid (473).Free. 

x\rt associations, so-called, when not en¬ 
titled to free entry of ptgs. etc., 
under 758 6 (s. s., 10,027). 
educational stops of gl. and met. valued 
not over 6 cts. per gross (491). 

Free. 

encouragement of, impts. by associa¬ 
tions established for. (See below 
‘ ‘ Art, works of, for temporary ex¬ 
hibition.”) 

Artichokes, in sealed tin cans (287, s. s., 

9188)... 

in their natural condition (288). 

Articles, cr. for dyeing or tanning -f -f 

(492).Free. 

domestic, that is to say, of the growth, 
produce and mf of the U. S. when 
returned after having been exported, 
without having been advanced in 
value or improved in condition by 
any process of mf or other means, 
identity proved under regulations, 
and on which all internal taxes to 
which they were subject shall be 
proved to have been paid before ex- 


50 

45 

35 

50 


10 


50 


45 

25 





























A 


SCHEDULE OF DUTIES. 


Per ct. 

portation, and not refunded, and on 
■which no drawback has been allowed 
(493 a).Free. 

This provision does nob apply to any 
article nifd. in bonded-warehouse 
and exported (493 g), nor to any 
article upon which drawback has 
been allowed ; and the reimporta¬ 
tion of the latter is expressly pro¬ 
hibited except on payment of duties 
equal to such drawback (493/) and 
if any of such reimported articles 
were subject to internal tax at the 
time of exportation, such tax must 
be proved to have been paid before 
expt. and not refunded (493 e). 

When mfd. tobacco which has been 
exported without payment of inter¬ 
nal revenue tax is reimported, it 
must be retained in the custody of 
the collector of customs until inter¬ 
nal revenue stamps to pay the legal 
duties are placed thereon (493 h). 

in bulk. (See “ Definition,” etc., T. 

D. 16). 

made of metal -f -f (215). 45 

not enumerated in the tariff laws, 
which are similar QithQY in material, 
quality, texture, or the use to which 
they may be applied, to any enumer¬ 
ated articles chargeahle with duty, 
pay the same rates of duty levied 
upon the enumerated articles which 
they most resemble in any of the 
above particulars (774 a). 

If any of them equally resemble two 
or more of the enumerated articles, 
subject to different rates of duty 
they must pay the highest of such 
rates (774 Z>). 

If they are mfd. of two or more ma¬ 
terials, they must pay the highest 
rate to which they would be subject 
if composed wholly of their compo¬ 
nent material of chief value (775 a). 

And the term “component material 
chief value,” wherever used in the 
tariff laws, is to be held to mean 
that component material which ex¬ 
ceeds in value any other single com¬ 
ponent (775 h). 


11 

A 

Per ct. 

The value of each component material 
is to be determined by its ascertained 
value in its condition as found in 
the article (775 c). 

If two or more rates of duty are ap¬ 
plicable to any imported article 
(whether enumerated or not), it 
must pay the highest of such rates 
(776). 

not enumerated (other than simili¬ 
tudes), mfd. in whole or in part 

+ + (773 6). 20 

same, raw or unmfd. + -f (773 a) . 10 

obscene or immoral, to wit: obscene 
books, pamphlets, paper, writing, 
advertisements, circulars, prints, 
pictures, drawings, or other repre¬ 
sentations, figures, or images on or 
of paper or other material or any 
casts, instruments, or other articles 
of an immoral nature, or any drugs 
or medicines or other article for the 
prevention of conception, or for 
causing unlawful abortion (whether 
impt. separately or in pkgs. with 
other goods), the importation and 
entry of, forbidden (782 a and 6), 
but see proviso as to exception of 
certain drugs imported in bulk 
(782 tZ). 

of cotton, flax, jute or other vegetable 
fiber, embroidered by hand or ma¬ 
chinery + +• (See “ Laces,’’ etc.). 
of foreign mf. usually or ordinarily 
marked, stamped, branded or la¬ 
belled, and all packages containing 
such or other imported articles must 
h^plainly marked, stamped, branded 
or labelled, so as to indicate the 
country of their origin ; or their 
entry prohibited (777). 
of glass. (See “ Glass.”) 
of iron, steel or tin. (See those titles.) 
of trifling value brought by passengers 
from Canada. (See s. s., 436). 
of wearing apparel, cotton or other 

vegetable, fiber -f + (349 a)... 50 
silk or S. ch. val, + -f (413 a). 60 

W., wstd. or animal hair -f- -f- 
(396 a and d. See also 397). 

49l cts. per lb. and 60 








12 

A 


SCHEDULE OF DUTIES. 


Per ct. 

Articles produced either in whole or in 
part by lithographic process (420 c)- 35 

Artificial alizarine colors. (See “Ali¬ 


zarine.”) 

and ornamental feathers and flowers 
or parts thereof, of whatever mat. 
and for whatever w.sc, H—h (443 5, 

s. s., 6216). 50 

bait (rubber frogs, insects, etc.), with 
steel fish hooks (215, s. s., 7013).... 45 
flower bon-bon holders (443 5, s. s., 

10,493). 50 

flowers of gelatine (443 5, 7595). 50 

hanging baskets contg. (443 5, s. s., 

6230). 50 

jet (443 5, s. s., 8919). 50 

metal wreaths enclosing porcelain 
flowers, dtbl. as (443 5, s. s., 9469). 50 

of tin (443 5, s. s., 5366). 50 

parts of, of rubber or gutta-percha 

(443 5, s. s., 3386, 7207, 8931). 50 

silk, rubber, cotton and wire (443 5). 50 

sponge (443 5, s. s., 8325). 50 

flower stands under glass (443 5, s. s., 


fruits of gl. used with artfl. flowers 

(443 5, s. s., 5251). 50 

leaves, ornamental, of fancy papers 
for decoration of cakes, etc., as artfl. 

fls. (443 5, s. s.. 8577). 50 

rubber piping, parts of artfl. fls. (443 
5, s. s., 8931). 50 

Artificially frozen fish. (See “Fish.”) 

Artillery pps., explosives for. (See 
“ Explosives.”) 

Artist, American, when a resident of the 


Per ct. 

U. S. not a citizen, to be regarded as 
(s. s., 6883). 

Artistic copies of antiquities for exhibi¬ 


tion. (See “ Societies. ”) 

Artists’ colors in tubes or otherwise (61 a, 

s. s., 5951, 8039). 25 

oils (other than linseed) used as ‘ ‘ thin- 
ners” of paints, etc. (76, s. s., 

7320). 25 

water color paints (61 5). 30 


Artists, American, works of art produced 
by. (See below “ Art Works.”) 
foreign, sketches, etc., by, not free as 
tools of trade under 686 (s. s., 7768). 
professional, impts. by for exhibition, 
etc. (See below “ Art Works. ”) 

Art squares, duty on, same as on carpet¬ 
ing of like descrij^tion (408). 
works of, being the production of 
American artists residing abroad 

temporarily (757 a) .Free. 

including pictorial paintings on glass' 
(but not stained or painted glass 
windows or window glass) impt. 
expressly for presentation to a 
national institution, or to any 
State or municipal corporation or 
incorporated religious society, col¬ 
lege or other public institution, 
under regs. (757 5 and c). 
for permanent exhibition,* viz., 
works of art, collections in illustra¬ 
tion of the progress of the arts, sci¬ 
ence, or manufactures, photo¬ 
graphs, works in terra-cotta, pa- 
rian, pottery, or porcelain, and 


The following regulations for entry of such importations were prescribed under the original 
act, February 24, 1877 (s. s., 3128). 

“ 1st. At the time of the entry of pictures under the statute cited (section 2212, Eev. Stat.), the 
importer will be required to make affidavit in the following form: 

“ ‘I do truly swear that the articles in the annexed invoice described are imported in good faith 
for exhibition by {here name the association), an association authorized by the laws of the {here insert 
United States or the name of the State, as the case may be), for the promotion and encouragement of 
science, art, or industry, and are not imported for sale.’ 

“ 2d. A careful examination and appraisement of the goods will be made, the duties properly 
ascertained, and a bond taken, conditioned that duties shall be paid to the United States on all 
articles not re-exported within six months from date of importation, and that no delivery of any 
such goods to a purchaser will be made during the exhibition of any portion of the importation 
embracing them, nor until duties shall have been paid on all the goods not re-exported in accor¬ 
dance with the terms of the statute above cited.” 

“ The penalty of such bond will be double the amount of duties, and two satisfactory sureties will 
be required.” 























A 


SCHEDULE OF DUTIES. 


18 


Per ct. 

artistic copies, of antiquities in 
metal or other material hereafter 
imported in good faith for per¬ 
manent EXHIBITION at a fixed 
place by any society or institution 
established for the encouragement 
of the arts or of science (under 
bond and regs. as below) (759 a). ' 

Free. 

for public monuments, all like arti¬ 
cles to the above imported in good 
faith by any society or association 
for the purpose of erecting a 
PUBLIC MONUMENT, and not in¬ 
tended for sale, nor for any other 
purpose than herein expressed 
(759 5).Free. 

but bonds shall be given under such 
rules and regulations as the Secre¬ 
tary of the Treasury may prescribe, 
for the payment of lawful duties 
which may accrue should any of 
the articles aforesaid be sold, trans¬ 
ferred, or used contrary to this 
provision, and such articles shall 
be subject, at any time, to ex¬ 
amination and inspection by the 
proper officers of the customs 
(759 c) .Free. 

but the above privileges not allowed 
to associations or corporations 
engaged in or connected with busi¬ 
ness of a private or commercial 
character (759 d). 

for temporary exhibition^ etc.,* viz., 
works of art, drawings, engrav¬ 
ings, photographic pictures, and 
philosophical and scientific ap¬ 
paratus brought by professional 
artists, lecturers, or scientists 
arriving from abroad, for use by 
them temporarily for exhibition 
and in illustration, promotion, and 
encouragement of art, science, or 
industry in the U. S., and not 
for sale, subject to Treasury 
regulations, and bonds for expor¬ 
tation within six months (758 a 
and c).Free. 


Per ct. 

also, photographic pictures, paint¬ 
ings, and statuary, imported for 
exhibition by any association 
established in good faith and duly 
authorized under the laws of the 
United States, or of any State, ex¬ 
pressly and solely for the promo¬ 
tion and encouragement of science, 
art, or industry, and not intended 
for sale, subject to regulations and 
bonds as above (758 b and c). 
but the Secretary of the Treasury 
may in his discretion, extend the 
period of expt. 6 mos. longer if 
applied for (758 d). 
frames for all ptgs. and pictures, 
dtbl. according to mat. (s. s., 8277). 

Arts, fine, acids used for mfg. pps. in 

(473).Free. 

impts. by societies and institutions 
established for encouragement of, 

(See “Societies,” or “Institu¬ 
tions.”) 

models of inventions and of other 
improvements in, that cannot be 

fitted for other uses (652).Free. 

Asafoetida (497).Free. 

Asbestos, all mfs. of + + (459 a) . 25 

crushed or prepd. (459 a, s. s., 9183).. 25 

ground (459 a, s. s., 8196). 25 

millboard (459 a, s.s., 3756). 25 

packing covered with cotton (459 a, 

s. s, 3876). 25 

paper, incombustible (459 a, s. s., 

3438). 25 

so-called, but really a surface coated 

paper (420 a, s. s., 6975). 35 

Ashes, beet root (495).Free. 

so-called but contg. a large per¬ 
centage of potash (685, s. s., 

9142).Free. 

lead. (See “Lead ashes.”) 

oil-, so-called (202 a, s. s., 10,060). 20 

opium, so-called (48, s. s., 9413). 

$12 per lb. 

pearl, as carbonate of potash (685). 

Free. 

of soda (80, 774 a).1 ct. per lb. 

wood, and \ye of (495).Free. 


* See note on preceding page. 
























14 

A 


SCHEDULE OF DUTIES. 


Per ct. 

Ashes, bags and barrels contg. (s. s., 

9789).Free. 

zinc, as metal nnwrought (202 a, s. s., 

4990). 20 

Ash receivers, other than smokers’ 
articles, dtbl. according to material 
(s. s., 7328). 

Asphalt, “ Brunswick mastic” so-called 

{773h,s. s., 6336). 20 

refined (773 Z>, s. s , 8349, 8935). 20 

Asphaltum, crude (496).Free. 

ground (773 5). 20 

in blocks, crude (496, s. s., 7909). Free, 
mixed or prepd. with lime, etc. (773 5, 

s. s., 8349). 20 

Aspic, or spike lavender oil (661)...Free. 
Assafoetida. (See ‘ ‘ Asafoetida. ’ ’) 

Asses, living -j- -f- (251). 20 

for bdg. pps. (See “Animals.”) 

skins of, raw or unmfd. (605) .Free. 

Associations, agricultural or racing, ani¬ 
mals impt. temporarily (not over 6 
months) for exhibition or competi¬ 
tion for prizes offered by (483 a) 

Free. 

but bond under Treasury regulations 
must be given. 

for promotion and encouragement of 
science, art, or industry, certain 
impts. by, for exhibition. (See above 
“Art, works of.”) 

certain impts. by, for the purpose of 
erecting a public monument. (See 
above “Art, works of,” or “Public 
monuments.”) 

for other impts. by. (See ‘ ‘ Socie¬ 
ties. ”) 

Asthma cigarettes (75 a). 25 

Athenstaedt remedies (74, s. s., 9656). 

50 cts. per lb. 
Attar or ottar of roses (661).Free. 


Per ct. 

Attorney, entry by, without bond to 
produce owner’s oath, not allowed 
(s. s., 7018). 

Aubusson tapestries, wstd. and C. for 
hangings, dtbl. under (392, s. s., 
8961). 

Augers (215). 45 

Aurine, rosolic acid (473, s. s., 9827). 

Free. 

Autograph albums, wholly or ptly. mfd. 

(420(5). 35 

“Automatic advertising figures,” so- 
called, dtbl. as toys (436, s. s., 

5397). 35 

machines for distributing chocolate 

(215, s. s., 9158). 45 

trumpeter, as a toy (436, s. s., 8632).. 35 

Auxiliary indigo (773 5, s. s., 3428). 20 

ox. zinc, dry (60a).If cts. per lb. 

grd. in oil (60 5).If cts. per lb. 

Avenarius theer-oil (tar oil), distilled 

from wood (76, s. s., 9613). 25 

Average values, how goods invoiced at, 
to be appraised. (See s. s., 3683, 

9516, 9704).* 

Awl hafts, mfs. of wood -f- -f (230). 35 

Awls, (215). 45 

Axes (215). 45 

Axle bars (154 a).2 cts. per lb. 

blanks (154 a).2 cts. per lb. 

Axles, iron or steel (154 a)..2 cts. per lb. 
fitted in steel or iron wheels or parts 
of, dtbl. as wheels (185 a). 

2j cts. per lb. 
forgings for, without regard to state of 
mf ++ (154 a, s. s., 5310). 

2 cts. per lb. 

parts of (154 a).2 cts. per lb. 

Axminster carpets. (See “Carpets.”) 
Ayrstone (water of Ayrstone) for polish¬ 
ing (684, T. B., p. 586).Free. 


Section 2910 of the Eevised Statutes provides as follows: 

“ When merchandise of the same material or description, but of different values, is invoiced at 
an average price and not otherwise provided for, the duty shall be assessed upon the whole invoice 
at the rate to which the highest-valued goods in such invoice are subject.” 

This section of law does not authorize an advance in value, but only regulates the rate of duty to 
be assessed, and directs that the duty in such cases shall be assessed upon the whole invoice at the 
rate to which the highest-valued goods in such invoice are subject. 

The appraiser should therefore have made the proper appraisement under the law, and the duty 
should be assessed at the rate to which the highest-valued goods so appraised are subject (s. s., 3683). 
See also 9516 and 9704. 






























A,B 


SCHEDULE OF DUTIES. 


Per ct. 

AjTstone, if fit for use as whetstones (608, 

T. R., p. 586),.Free. 

Azaleas (666).Free. 

Azo benzole d 3 ’e colors (773 b, s. s., 

5593). 20 

B 

Backgrounds, photographic, on cotton 
canvas, C. ch. val. (355, s. s., 9531). 40 

Back saws (183 e). 40 

Bacon* (310).5 cts. per lb. 

spiced and prep, for use (312, s. s., 

9636). 25 

Bagatelle balls, all (435). 50 

Baggage arriving in transit, deposit 
of without pay’t. of duty (854). 
for Canada, reg. for (s. s., 7550). 
for I. T. by bonded express compa¬ 
nies, rules as to (s. s., 6943). 
free entry of cigars in, limited to 50 
(s. s., 6841). 

from Canada to Manitoba, through 

U. S. under B. B. , through checks 
(s. s., 6794). 

im. tr. of, without appraisement (s. s., 
6881, 6943, 8109). 

in transit via N. Orleans (s. s., 10,004). 
of foreign visiting military organiza¬ 
tions, including equipments, rule 
for free entry (s. s., 8408). 
of passengers, no permit required for 
landing of (s. s., 5661). 
passengers, remission of duties, under 
$2 on articles in (s. s., 7288). 
personal, in actual use of persons 

arriving in U. S. (752 a).Free. 

Bagging for cotton, gunny cloth, and all 
similar material suitable for cover¬ 
ing cotton, comp, wholly or ptly. of 
hemp, flax, jute, or jute butts, 
val. not over 6 cts. per sq. 3 "d. (366 a). 

1^^ cts. per sq. yd. 


15 

B 

Per ct. 

Bagging for cotton, val. over 6 cts. 

(366 h) .1^% cts. per sq. yd. 

otliei\ to wit: 

burlap, so-called (364, s. s., 6909). 

If cts. per lb. 
domestic fire-proof, exp. as coverings 
and retd. (493a, s. s., 8727)...Free. 
Dundee or Scotch double warp, ofjute, 
not fit for cotton bagging, dtbl. as 
mfs. of jute + + under 374 (s. s., 

1656, 1690, 6343). 

jute, for hop-sacking, tailoring pps., 
etc., dtbl. under 374, as mfs. ofjute 
+ + (s. s., 1617). 

like mfs. to bagging, called “jute press 
cloth,’’ dtbl. under 374 (s. s., 9722). 
“linseed oil bagging” so-called, but 
com. kn. as “press-cloth” of hair 
or wool and used for expressing oils, 
filtering, etc., dtbl. as mfs. of W., 
etc., under 392 (s. s., 8550). 
single-warp jute (not burlaps), as mfs. 

ofjute -h -f- under 374 (s. s., 8328). 
striped sacking of jute for horse 
blankets similar to, dtbl. under 374 
s. s., 7265). 

waste, fit only for making paper (670), 

Free. 

Bags, American, exp. filled with Am. 
products or exp. empty and retd, 
filled with frn. products, identified 

under regs.f (493 5 and d) .Free. 

outward manifest to be the ship’s 
manifest (s. s., 8115.) 
as ordinary or usual coverings of 
impt. subject exclusively to specific 
duties or exempt from duty (s. s., 

2589).Free. 

covering impts. subject to ad val. dut 3 ^ 
are included in the value thereof 
(845 d). 

bead, gl. beads ch. val. (108). 60 


^ Bacon, domestic, cured by salt, on which drawback had been allowed on expt. was admitted to 
free entry on re-impt. under act of 1883, on such allowance being refunded (s. s., 6817). 

t American bags. exp. filled with frn. products and retd, empty, do not seem to be included in 
the provisions of 493 6, but probably are covered by 493 a, if retd, without having been advanced 
or improved in value or condition.—E ditor. 

American bags exp. filled with foreign dye-woods, ground in the U. S., are dutiable on re-impor¬ 
tation (s. s., 3511, but see contra, s. s., 8826). 

Bags of foreign mf. exp. filled with flour or bran, or anything else than American grain, and retd, 
empty were not free under the provision of the 7th section of the act of Feb. 8, 18<o (s. s., 5423). 

















16 

B 


SCHEDULE OF DUTIES. 


Per ct. 

Bags,brush, jute, met.and wstd.,as wstd. 
iiifs. under 392 (s. s., 8G82). 
drawback on, regs. as to (s. s., 6950, 
7181). 

grain * made of burlaps (365.) 

2 cts. per lb. 

gunny, expt. over Am, cotton and 
retd. (See s. s., 6577). 
hemp or flax school bags or satchels, 
dtbl. under 371, as mfs. of hemp or 
flax H—h (s. s., 5834). 
jute or veg. fiber other than cotton, flax 
or hemp (s. s., 669). 
val. not over 5 cts. per lb. (374 a). 

2 cts. per lb. 

‘‘ over 5 cts. per lb. (374/;). 40 

paper or paper ch. v. + + (425, s. s., 

6282). 25 

scraps, according to mat. 

Bahamas, collection of duties on mdse. 

from by parcel post(s. s., 8641). 

Bait, artfl. of rubber frogs and insects 
with steel fish hooks (215, s. s., 7013) 45 

fish for (572).Free. 

Baize or bockings (406 a) 

22 cts. per sq. yd. and 40 
Bakers’ wagons, when under 516 as 
household effects (s. s., 6712, 7610). 
Balances and weights, metal (215, s. s., 

6236). 45 

Bale rope, hemp (371, s. s., April 21, 

1858, N. Y.). 50 

Baling pps., iron or steel for, dtbl. under 
UOd). (See “Iron” or “Steel.”) 
Balings as outside coverings of mdse, 
subject to ad val. duty, dtbl. as 
part of the value thereof (845 d). 

Ballast, articles of mer. val. not free asf 
(s. s., 3415, 7728). 

frn. pig-iron exp. as, and retd., dtbl. 

(s. s., 8273). 

iron kentledge. Am. re-impt. as (493 
O') t .Free. 


B 

Per ct. 

Ballast, pozzolana for mf of cement not 
free as (s. s., 7728). 
scrap-iron in bona fide use as, and not 


landed, not dtbl. (s. s., 8500). 
stone, not merchantable, and unmfd., 

if landed (773 nr, s. s., 374). 10 

mfd. (773 5, Ibid) . 20 

Ball caps, as percussion caps (442, Jan. 

24, 1865, L. S.). 40 

Ball-chain, brass (215, s. s., 7878). 45 

Balloons, toy, India rubber bags for, 
with or without whistles (460, 

s. s.,6018). 30 

as unfinished pouches (460, s. s., 

10,483). 30 

Balls, agate, as toys (436, s. s., 3264). 35 

bagatelle, billiard, chess and pool, of 

whatever mat. (435). 50 

gl. for ornamenting combs (108, s. s., 

5723). 60 

gl. with brass screws, gl. ch. val. (108, 

s. s., 5992). 60 

India rubber, toy and other (436, 

460). 30 

hard or vulcanized (461). 35 


playing, according to mat. 

racket, of W. cloth, as mfs. of W. 

+ -f under 392 (s. s., 3921). 
tennis, covered with flannel, as mfs. of 
W. -f + under 392 (s. s., 4009). 
toy of China, e. w., etc., plain white 

(100 5). 55 

ornamented (100 nr). 60 

other that above (436). 35 

wash, as toilet soap (79 5). 

15 cts. per lb. 

wooden, perforated as beads (230). 35 

Balm of Gilead (498).Free. 

Balmorals, W. wstd. or hair, as mfs. of 
those materials under 392. 

Balmoral skirts (396) 49^ cts. per lb. and 60 
Balsams, cosmetic or toilet pps. (77).. 50 

drugs non-edible cr. (560).Free. 


- Grain bags of foreign production and manufacture which, under Department’s ruling of Nov 
28, 1671 (not published in Synopsis), are exempted from payment of duty as part of the equipment 
of the vessel, cannot be transferred from the vessel to which they belong to another vessel without 
being first entered and subjected to the payment of duty. (January 2,1874, N. O., s. s 1749 ) 
t Ballast, when dutiable. (See s. s., 1424, 1440, 1542, 2664.) 

f Iron kentledge, purchased in the United States and used exclusively as ballast, if landed in 
the United States will, if of foreign production or manufacture, be liable to duty; and if of Ameri¬ 
can production or manufacture, be entitled to free entry under 493 a (T. E., p. 554). 






























SCHEDULE OP DUTIES. 


Per ct. 

Balsams, drugs, advanced in value or 

condition (24). 10 

prepared for med. use, alcoholic (74). 

50 cts. per lb. 

“ “ non-alc. (75). 25 

Baluster blocks, cherry and walnut, rough 

sawed (223, s. s., 8111). 20 

Bamboo baskets, as rnfs. of grass + -f- 

(460, s. s., 6913, 7651). 30 

blinds, as nifs. of grass + + (460, 

s. s., 7651). 30 

cabinets, of bamboo and wood (23J, 

s. s., 7415). 35 

cloth, as mfs. ofveg. fiber H—|- under 
374. 

curtains of bamboo and gl. beads, 

beads ch. val. (108, s. s., 8788). 60 

fiber (597).Free. 

reeds rough or only cut into lengths fit 
for sticks for umbrellas, parasols, 
sunshades, whips or walking canes 

(756 d) .Free. 

umbrellas (470 5, s. s., 4205). 45 

walking sticks or canes (230). 35 

Bananas in natural condition (580)..Free. 
Bandages hospital, cotton cloth for, 
dtbl. as countable cottons (s. s., 
9971). 

Band cards printed with lines only (423, 

s. s., 4991). 25 

Band iron or steel. (See ‘ ‘ Iron ’ ’ and 
“Steel.”) 

Bands of gilt paper, embossed (420 a, 

s. s., 7258). 35 

“Banks oil,” so-called, cr. or refined (76, 

s. s., 810). 25 

Banners, for benevolent societies, dtbl. 

(s. s., 7956). 

for churches, as regalia under 692 

(s. s., 7343).Free. 

Baptismal font, marble, for church (125, 

s. s., 6249). 50 

Barbadoes, collection of duties on mdse, 
from, by parcel post (s. s., 8641). 
wool taken from sheep in, whether 
Am. or frn., dtbl. (s. s., 7067). 

Barbary gum, cr. (560).Free. 

not cr. (24). 10 

Barberry wine (773 5, s. s., 6297). 20 

Barbe noires, silk wearing apparel (413cr, 
s. s.,1581). 60 


17 
B 

. 

Bareges, according to material. 

Barege veilings, wstd., as mfs. of wstd. 

+ + under 392 ( s. s., 6799). 

Bar ends, iron, dtbl. as bar-iron (s. s., 

3624, 6351). 

iron of mixed grades. (See ‘ ‘ Iron. ”) 

Barium, chloride of (76, s. s., 6301). 25 

Bark, birch, mfs.. of (773 5, s. s., 5469).. 20 
cork, cut in squares or cubes (434 a). 

10 cts. per lb. 

unmfd. (548).Free. 

hemlock,extractsof (26 5)...^ ct.per lb. 
for tanning, crude (492 or 560, s. s., 

fi892).Free. 

grd. or advanced (24). 10 

Barks, cinchona or other from which 

quinine is extracted (499).Free. 

crude for dyeing or tanning (492). 

Free. 

drug or medicinal, crude (560)...Free. 

grd. or advanced (24). 10 

extracts of, for dyeing or tanning 

(26 a).of 1 ct. per lb. 

medicinal, alcoholic (74). 

50 cts. per lb. 

non-alcoholic (75 a) . 25 

Barley (252) ...30 cts. per bus. of 48 lbs. 
cannot be entered free as seeds (s. s., 

6156). 

hulled, patent or pearled (254). 

2 cts. per lb. 

malt (253) ...45 cts. per bus. of 34 lbs. 

meal, or pulverized (773 5). 20 

no draff on (s. s., 3577). 

Barometers according to mat. 

Barrel hoops of iron or steel. (See those 
titles.) 

Barrels, forged shot-gun, rough-bored 

(702).Free. 

wooden, empty -f -f- (228). 30 

of Am. mf. exp. empty and retd, 
empty without advance in value 
or condition by mf, etc. (493 a). 

Free. 

of Am. mf exp. filled with Am. 
products or exp. empty and retd, 
filled with frn. products (including 

shocks so retd.) (493 5).Free. 

of Am. mf exp. filled with Am. 
or frn. products and retd, empty. 

(See note “Bags, Am.”) 


2 





































18 

B 


SCHEDULE OF DUTIES. 


Per ct. 

Barrels, bottles, etc., imp. for use in mfg. 
w. h., not free under 781 (s. s., 9753). 
contg. gas-water, not free under act of 
1883 (s. s., 10,072). 
contg. grapes, not dtbl. (s. s., 5991). 
mfd. of exported Am. sliooks and retd. 

filled (493 5).Free. 

Barwood, for dyeing, cr. (5C0).Free. 

grd. or not cr. (24). 10 

Baryta, acetate (76). 25 

carbonate or witherite (500).Free. 

chlorate(76, s. s., 2117). 25 

nitrate (76, s. s., 6172)... 25 

sulphate, mfd. (495).$6.72 per ton. 

unmfd. (49 a).$1.12 per ton. 

Barytes, artfl. sulphate of ( 51). 

f of 1 ct. per lb. 

mfd. (49 5).$6.72 per ton. 

and barytes earth, unmfd. (49 a). 

$1.12 per ton. 

Base bullion, lead ch. weight (200, s. s., 

2507, 7543).2 cts. per lb. 

Basils, as skins for morocco (456 c, s. s., 

7862). 10 

Basins, e. w. printed (100 < 2 , s. s., 6954). 60 

Basket-makers, osier or willow prepd. 

for use of (459 5). 30 

ornaments, representing birds’ nests 
and birds surrounded by flowers and 
feathers, the latter ch, val. (443 5, 

s. s., 3239). 50 

Baskets, the special provision of former 
statutes for duty on baskets as such 
is no longer in force. All are now 
dtbl. as mfs. -f -f- of the materials 
of which they are composed, 
bamboo, contg. tea (460, s. s., 8236).,. 30 
confection, ptly. W. dtbl. under 392 
(s. s., 9403). 

contg. confectionery, subject to addl. 

duty under 845/(s. s., 8907). 
decorated china (100 a, s. s., 9013). ... 60 


Per ct. 


Baskets, glass (108). 60 

hanging-wire, trimmed with S. and 
fid. with artfl. fls. S. or fls. ch. val. 

(414 a, 443 5, s. s., 6230). 50 

of bamboo chip, grass, palm-leaf 
straw, weeds or whalebone (or either 

ch. V.) (460). 30 

of metal covered with calcareous de¬ 
posits (215, s. s., 7043). 45 

of split bamboo wood, painted, etc. 

(460, s. s., 6913). 30 

so-called, but really boxes of paste¬ 
board (425, s. s., 8621). 25 

straw and silk, silk only 7 to 10 per 

cent, of val. (460, s. s., 3239). 30 

waste, according to material, 
waste paper, of pasteboard (425, s. s., 


wicker, so-called, of wood, hemp, 
willow and silk, S. ch. v. (414 a, 

s. s., 9511). 50 

Basket-work metal trays for various uses 

(215, s. s., 7328). 45 

Bas-reliefs are not statuary, but dtbl. 

according to mat. (s. s., 372). 

Bass, for mf. of brushes, etc. (560 or 

597, s. s., 6593).Free. 

mats (460). 30 

Bassoons, part metal (215). 45 

Basswood bark, crude (560, s. s., 1574). 

Free. 

not crude (24). 10 


lumber. (See“Lumber” or “ Wood.”) 
Bath bricks (773 5,* s. s., 2079, 3525)... 20 
wraps and slippers f C. emb. with 
wstd. (396 a and s. s., 8126). 

49| cts. per lb. and 60 
Batley’s liquor secali cornuti, non- 

alc. med. prep. (75 a, s. s., 8503). 25 

Battery cups or cells, plain, e. w. carbon 
and met. e. w. ch, v. (1015, s. s., 
6533). 55 


■* The decisions above referred to do not specifically cover bath-bricks, but do seem to me to justify 
the above classification. Bath-bricks are neither in use nor any other pai’ticular (excepting only 
their shape) similitudes of the “fire and other brick” provided for in paragraphs 93 and 94, and 
cannot, I think, be properly classified as such. Besides, I believe, they are never mentioned col¬ 
lectively as “ bath-brick,” but always as “ bath-bricks.”— Editoe. 

t As “ embroideries ” these articles may possibly be subject to duty under 398 at 60 cts. per lb. and 
60 per cent,, but as they are “wearing apparel,” and that designation seems to me more definite oi 
specific, I think they should be thus classified.— Editoe. 

































SCHEDULE OF DUTIES. 


B 


Per ct 

Battledores, according to mat. (s. s., 
2842). 


Battley s liquid cinchona cordefolia (75 

a, s. s.,9046). 

liquid opii, sed. ale. med. (74, s. s., 

.50 cts. per lb. 

Bauxite or beauxite, cr. or grd. (501, 

s- s., 9415).Free. 

Bayberries, cr. (560). Free. 

not cr. (24). 

or bay leaves, ess. oil of (76). 

Bayonets (215). 

Bay rum, or bay water, distilled or com¬ 
pounded, of first proof (334). 

$1.50 per gal. 
and in proportion for greater strength, 
and whether dist. spts. ch. val. or 
not (s. s., 2234). 

must be stamped as dist. spts. (s. s., 
7121). 


25 


10 


25 

45 


essence or oil (76). 25 

wax or mjTtle wax (751).Free. 

so-called, but comp, of min. veg. 
and beeswax, prepd. for special 
use and known as “heel-ball” 

(459 s. s., 7426). 25 

Bdellium gum, cr. (560).Free. 

not cr. (24). 10 


Bead and bamboo curtains, gl. beads ch. 

V. (108, s. s., 8788). 60 

emb. on cotton, gl. beads ch. v. (108, 

s. s., 7032). 60 

jewelry (452, s. s., 5246). 50 

necklaces, strung on thread only, if 

amber (459 o). 25 

if glass (108). 60 

or rosary cases of Ir. (461, s. s., 


ornaments, gl. ch. v.(108, s. s., 10,541). 60 

ornaments, oblong pieces of gl. in im. 
of jet with pendants of gl. beads of 

ch. V. (108, s. s., 4203). 60 

Beaded laces, silk threads, S. ch. v. 

(414cr, s. s., 6375)....;. 50 

lace squares, for bonnets, gl. ch. v. 

(108, s. s., 8248). 60 

trimmings, gl. beads, met. and cotton, 

gl. ch. V. (108, s. s., 8959). 60 

Beads and bead ornaments (excepting- 
only loose glass heads^ unthreaded 
and unstrung) are no longer specifi- 


19 

B 

Per ct. 

cally enumerated or provided for, as 
under former laws, but are all dtbl. 
according to material. 

“agate bars and links,” perforated for 


mf. of watch chains, necklaces, 

etc. (7735, s. s., 9214). 20 

amber (459 a) . 25 

berries, dried, perforated and strung 

for use as (773 ft, s. s., 7733). 20 

coral (459 «, s. s., 8913). 25 

glass, loose, unthreaded and unstrung 

(445). 10 

all other of gl. ch. v. it not jewelry 

^ (108). 60 

hair, so-called, for trimmings (398, 

s. s., 7895).60 cts. per lb. and 60 

im. jet of gl. in form of artfi. As. and 60 

feathers (108, s. s., 8919). 60 

im. jet of gl. strung on wire (108, 

s. s., 10,330). 60 

im. pearls, strung on threads (108, 

s. s., 6992). 60 

metal (215, s. s., 6816). 45 

onyx (7735, s. s., 2534, 2645..). 20 

strung on soft wire to im. bracelets 

(773 5, s. s., 7832). 20 

strung on cords with common brass 

clasp (215, s. s., 7420). 45 

rosaries, gl. beads ch. v. (108, s. s.. 


screw, so-called, but being gl. faceted 
balls with brass screws and used for 
mf. of ornamental combs (108, s. s., 


steel, gimps of (215, s. s., 9078). 45 

wood, so-called, being wooden orna¬ 
ments in form of fuchsias for bonnet 
trimmings, etc. (230, s. s., 8161). 35 


Beam-knives, mfs. of steel -f -f- (215). 45 

Beams, bulb, deck, and other, of iron or 
steel, whether plain or punched or 


fitted for use (137). 

of 1 ct. per lb. 

scale, of metal (215). 45 

wooden (230). 35 

or large spools of wood, with met. 
flanges for holding warps or yarn 
for carpet weaving, dtbl. separately 

under 215 (s. s., 6715). 45 

Bean-curd and bean stick, or sticks (287, 
s. s., 8819, 9267, 10,243, 10,262).. 45 

















































SCHEDULE OF DUTIES. 


20 

B 

Per ct. 

Beans, castor (284). 

50 cts. per bushel of 50 lbs. 
edible, all (270). 

40 cts. per bushel of 60 lbs. 


prep, or prsvd. (271). 40 

med. and not edible, cr. (560).Free. 

not cr. (24). 10 


St. John’s or locust fruit, also kn. as 
St. John’s bread (699, s. s., 6874), 

Free. 

tonquin, tonqua or tonka (739)...Free. 
Bear skins, dressed, with the heads on, 
unlined, but with trimming, etc., 
sewed on edges and intended for 

sleigh robes (461, s. s., 3351). 35 

dressed, without either heads or 
trimmings, dtbl. as furs on skin, 

not made up (444, s. s., 3351). 20 

Beauxite (501).Free. 

Bed-feathers and downs (567).Free. 

Beds, curled hair suitable for (450). 15 

moss, sea weeds and other cr. or un- 
mfd. veg. sub. used for, and + -f 

(653).Free. 

Bed-screws, iron or steel (215). 45 

sets of cotton or linen lace (373 a, s. s., 

6214, but see also 7272). 60 

sides, of carpeting wholly or ptl. W., 
dtbl. at same rates as like carpeting 
408). 

spreads or covers, of scraps of calico 

sewed together (355). 40 

same of scraps of silk (414 a). 50 

steads, metal (215). 45 

metallic, brass castings, tubes, etc., 

for (215, s. s., 10,114). 45 

wood, finished or not (230). 35 

ticking of cotton, as other C. cloth. 

Beef, dried, fresh, salted or smoked, in 
barrels or otherwise (311, s. s., 

7599).2 cts. per lb. 

in cans, cooked or prep. (312, s. s., 

7599). 25 

Beer. (See “Liquors.”) 
bottles, American, exp. empty or filled 
with Am. products, and retd, filled 
with frn. products (493 b) .Free. 


B 


Per ct. 


Beer, coloring (22, s. s., 3732). 

“condensed weiss-bier,” so-called, 

dtbl. under 773 5 (s. s., 8876). 

Dantzig spruce, dtbl. as, under 337 
(s. s., 5372). 

dtbl. on wine gal. of 231 cubic inches 
(s. s., 4068). 

duty on actual quantity imported (s. s., 
5862, 5974). 

ginger. (See ‘ ‘ Liquors. ’ ’) 
mfd. of frn. stock, drawback on (s. s., 
7433, 7445). 

mugs, brown earthen, or common 
stone, with raised figures and met. 

tops, 215 (s. s., 6578, 10,123). 

same, e. w. of finer mat. not decorated 

(1015, s. s., 2904). 

Bees for breeding pps. under regs. 

(482).Free. 

swarms or plain hives of (251, Dec. 

12, 1843, Cape Vincent). 

wax (502).Free. 

mfs. of, or of which it is ch. v. 

(459 a) . 

Beet-root ashes (495)*.Free. 

Beet-seed, other than sugar (286, s. s., 

7313). 

of sugar-beet (699).Free. 

Beets, edible, cr. (288). 

prepd. (287). 

red essence of, dist. spts. (329, T. R. 

p. 566).$2,50 perpf gal. 

Beet sugar, machinery for mf. of (See 
“ Machinery. ”) 

waste for mf. of paper (670).Free. 

Behen, or ben, med. root, cr. (560).Free. 

not crude (24). 

“Belgian rifies,” so-called, but in fact, 
single-barrel breech-loading shot-guns 

(170e, s. s., 9537).$1 each and 

Belladonna leaf and root, cr. (560).Free. 

not crude (24). 

plasters (75, s. s., 9222). 

Bell metal, broken and fit only for re-mf. 

(503).Free. 

Belloe’s charcoal lozenges or pastilles 
(75, s. s., 6837). 


50 


20 


45 

55 


20 

25 


20 


25 

45 


10 

35 

10 

25 


25 


* Beet-root ashes of commerce contain only from 25 to 30 per cent, of potash. An article so- 
called, but contg. about 80 per cent, of potash, was classified as crude potash underact of 1883 (s. s., 
9142). 













































B 


SCHEDULE OP DUTIES. 


Belloe’s charcoal powder (75, s. s., 6837) 25 
Bellows, hand, met. Ir. and wood (215, 

s. s., 6555). 45 

others, according to mat. 
nails, malleable cast-iron, short with 
wide heads (174, 774 a, s. s., 7257). 

4 cts. per lb. 

pipes (215). 45 

Bells, all except toy (215). 45 

broken, fit only for re-mf. (503) 

Free. 

chimes of, all, whether tuned or to be 

operated by keys or other (215). 45 

electric(215, s. s., 5941). 45 

frames for, according to mat. (s. s., 
2532). 

toy (436, s. s., 3382). 35 

Belouga isinglass, so-called, dtbl. as 
isinglass under 27 (s. s., 9484). ' 

Belthal mineral waters, when regarded 
as natural (s. s., 4073, and see 
“ Mineral Water ”). 

Belting leather (455). 10 

Belt-pins (206). 30 

Belting, cotton with two met. threads in 

each edge (355, s. s., 7682). 40 

for machinery, C. animal hair, and 
paint (398, s. s., 9666). 

60 cts. per lb. and 60 
leather, or of hard-rubber (461, s. s., 

6967). .35 

rubber (460). 30 

silk or S. ch. v. (412). 50 

wholly or ptly. of W. wstd. or animal 

hair (398).60 cts. per lb. and 60 

Belt-stuffing, as varnish (56 a, s. s., 

3654). 35 

Belts, endless, for paper or printing 
machines according to material, 
if of W. or hair, as mfs. of W. or hair 
+ -f under 392. 

leather and metal (215, s. s., 9138). 45 

leather only (461). 35 

silk or S. ch. v. (412 or 414). 50 

same, if wearing apparel comp. ptly. 
of rubber + + (413 6). 

8 cts. per oz. and 60 

not part rubber (413 a). 60 

Bend leather (455). 10 

Bene, benne, or sesamum seed oil (661). 

Free. 


21 

B 

, Per ct. 

Benedictine (332, s. s., 9123). 

$2.50 per pf gal. 

and if in bottles 

3 cts. in add. on each bottle. 
Benevolent societies, impt. for as such, 
not entitled to free entry (s. s., 8043). 
Benjamin, or benzoin gum cr. (560). 

Free. 

not crude (24). 10 

Bent glass. (See “Glass.”) 

Benzine, or benzole. (See “Coal-tar.”) 

Benzoates (76). 25 

Benzoin. (See “Benjamin.”) 

Bergamot oil (661).Free. 

Berlin blue. • (See “Colors.”) 

Berries, dried, perforated and strung for 

use as beads (773 6, s. s., 7733). 20 

drug, crude + + (560).Free. 

not cr. (24). 10 

edible, green, ripe or dried + + (580). 

Free. 

Bessemer process, all metal produced 
from iron or iron-ore by, to be classed 
and denominated as steel (150). 
sheet-iron, so-called, dtbl. as steel in 
sheets (s. s., 327). 

steel rods, used for mf. of fences and 
other pps., dtbl, under 146 as steel 
in forms or shapes -f (s. s., 4488). 
Beta-naphthylamine mono-sulpho acid 

soda salt (76, s. s., 10,188). 25 

Betts’ patent portable globes, dtbl. as 

maps (423, s. s., 6747). 25 

Beverages, spirituous. (See “Liquors.”) 

Bezoar stones (773 a) . 10 

Bicarbonate of potash (75, s. s., 4117). 25 

of soda (80). 1 ct. per lb. 

Bichromate of potash (69)...3 cts. per lb. 

of soda (82).3 cts. per lb. 

Bick irons (215). 45 

Bicycle back-bones, steel tubes for (157, 

! s.s. ,11,040). 24 cts. per lb. 

cement (95 c, s. s., 8507) .. 20 

gearing chains and gearings, dtbl. 
under 164 as iron or steel chains 
(s. s., 9969). 

lamps, gl. ch. val. (108). 60 

met. ch. val. (215). 45 

Bicycles (215). 45 

accompanying passengers returning 
from and actually exp. and used by 









































22 

B 


SCHEDULE OF DUTIES 


Per ct. 

them abroad, held to be personal 
effects, free under 752 (s. s., 6384). 
Bicycles, new and unused, brought by 
passengers, not free as personal 
effects under 752 (s.s., 6499,10,395). 
steel forged stampings, parts of (215, 

s. s.,8894).. 45 

steel tubes for (157, s.s., 11,040) 2^ c. per lb. 

Bijoutr 3 ^, jewelry (452). 50 

“Bijoutry,” so-called* dtbl. under 108 
or 215 as mfs. respectively of glass 


or gold, according to comp, of ch. 
val. (s. s., 2982). 

Billet ends, dtbl. under 146, as steel in 
forms or shapes + + (s. 6544, 

7359). 

Bill-heads, printed (423). 25 

Billiard balls, all (435). 50 

cotton rags, pulv. for mf. of (355, 

s. s., 7447). 40 

finished exc. coloring and polishing 

(435, s. s., 8797). 50 

part rubber (435, s. s., 4119). 50 

chalk (16 6). 20 


Bills of lading, amended regs. as to in¬ 
dorsement of (s. s., 10,205). 
consigned to order, etc. (s. s., 8110). 
entry on unindorsed (s. s., 8202). 
entry of imported goods, solicitor’s 
opinion (s. s., 7890). 
for iin. tr. goods, ruling as to (s. s., 
10,310). 

for transit goods (s. s., 8384). 
goods consigned to bankers (s. s., 7810). 
indorsed by agent of non-resident con¬ 
signee (s. s., 9432). 

indorsees of, right to make entry, etc. 
(s. s., 8807). 

of goods consigned to branch of frn. 

corporation (s. s., 7771). 
stamped, “not negotiable” (s. s.. 


7955). 

withdrawal from files (s. s., 6761). 

Bindings, cotton (355). 40 

flax (371a). 50 

hemp (371 a) . 50 

jute, as mfs. of jute + -f under 374. 
silk (412). 50 


Per ct. 

Bindings, vegetable fibres other than 
cotton, flax or hemp, dtbl. as mfs. 
of such fibres -f -f under 374. 
wool, wstd. or animal hair (398). 

60 cts. per lb. and 60 
Binding twine. (See “ Twine.”) 


Binitro toluole (76, s. s., 10,110). 25 

Birch bark, mfs. of (773 5, s. s., 5469)... 20 
tar, so-called (76, s. s., 9634). 25 


Bird peppers, grd. (326 a)...4 cts. per lb. 

unground (326 h) . 2^ cts. per lb. 

skins, cr., dried and stuffed with straw 
for milliners’ use (443 a, s. s., 5930). 10 

same, entire skins, with plumage, bills 
and feet of small birds, temporarily 
stuffed, etc., for preservation dur¬ 
ing voyage, imp. for millinery 
uses, dtbl. as cr. ornamental 
feathers (443 a, s. s , 1454, 3682). 10 

dressed, with feathers on, imp. as 
objects of taste or science, and not 

for sale (712, s. s., 7848).Free. 

dressed -f- -f (456 a, s. s., 795)... 20 
(scarlet ibis) imp. for the feathers 
only, for mf. of artfl. fish bait 

(443 a, s. s., 9898). 10 

prepd. for preservation, but not 
further advanced in mf. (504). 

Free. 

Birds, dressed and finished, suitable for 

• millinery ornaments (443 5). 50 

eggs of (561). Free. 

living -f- -h (505).Free. 

stuffed, not suitable for millinery 

ornaments (504).Pree. 

small figures of, mfd. of natural 
feathers, and arranged on branches 
or stands with glass shades, gl. ch. 

val. (108). 60 

same, gl. not ch. val. (443 5, s. s., 

7248). 50 

with other ornaments for mantels 
similar to those for millinery pps. 

(443 5, 774 a, s. s., 6320). 50 

Bishop’s granular effervescent citrate of 

caffeine (75, s. s., 4968). 25 

granular effervescent citrate of magne¬ 
sia (75, s. s., 4968). 25 


This so-called “ bijoutry” consisted of a mirror, flagon, card-case, opera-glass, etc., made of gold, 
precious stones, and glass, which were held to be dutiable as mfs. in part of gold or of glass (s. s, 
2932). 































SCHEDULE OP DUTIES. 


B 

Per ct 

Bishop’s granular effervescent pepsin, 
bismuth, and strychnine, and of 
citrate of caffeine (75, s.s., 4968,5528) 25 
granular effervescent Vichy salts (75, 


s. s., 4968). 


25 

Bismarck brown, as coal-tar colors (18, 


s. s., 3927). 


35 

Bismuth (506).. 

.Free. 


in sticks (506, s. s., 8868). 

oxide of (76). 

.Free. 

25 

sub-nitrate of (75, March 6, 1867, A. 


B. S. &Co.). 


25 

Bisque dolls, and doll-heads (436). 


35 

toy marbles (436). 


35 

toys, all other + + decorated or orna- 


mented (100 a). 


60 

plain white, not ornamented (1005)... 

55 

ware. (See “ Earthen-ware.”) 
Bits, steel, for boring, etc. (215)... 
Bitter apples, cr. (560). 

.Free. 

45 

fruit or bitter oranges. 

(See 


“Oranges.”) 




Bitters, alooholic, if medicinal preps.* 

(74).50 cts. per lb. and 

additional duty on glass bottles, 
of all kinds contg, spirits + + (332). 

$2.50 per pf gal. 
in bottles or jugs {glass or other) 

(336/t). 

3 cts. addl. on bottles or jugs. 

Bitumen, crude (496).Free. 

de Indie, cr. asphaltum (496, s. s., 

4753).Free. 

in rolls or other mfd. form (773 h) . 20 

Black, bone- all (52). 25 

copper. (See “ Copper.”) 
dye (26(1, 774 a, s. s., 6359). 

f ct. per lb. 

ivory drop (52). 25 

lamp (52). 25 


23 

B 

Per ct. 

Blacking, all kinds (11). 25 

Black lead or plumbago, cr. (683)..Free, 
advanced (773 5, s. s., 691, 1947).... 20 
dust or powder, mfd. (773 5, s. s., 

691). 20 

pencil leads not in wood (467). 10 

pots, of sand and clay (99). 25 

Black oil for dressing wool (76, s. s., 

6143). 25 

oxide of tin, until July 1, 1893 (736).’ 

Free. 

after July 1, 1893 (209). 

4 cts. per lb. 

paste (773 5, s. s., 3632). 20 

salts, aniline (481)..Free. 

salts, or cr. carb. of potash (685)..Free. 

salts other + + (773 5, s. s., 2729). 20 

taggers’ iron or steel. (See “Iron 
and Steel.”) 

tares or salts as aniline salts (481)..Free. 

vegetable- (52)... 25 

Blacksmith’s hammers and sledges (156). 

21 cts. per lb. 
Bladders, including fish bladders and fish- 
sounds and all integuments of 

animals, cr. -f + (507).Free. 

mfd. in part (773 5, s. s., 152). 20 

mfs. of, or of which they are comp, of 

ch. V. (459) . 25 

so-called “fish-bladders,” com. kn. as 
Russian or Belouga isinglass, dtbl. 
under 27 as isinglass (s. s., 9484). 

Blades for pocket knives, as parts of 
latter under 165. (See ‘ ‘ Knives. ”) 
razor. (See “Razors.”) 
sword. (See “Swords.”) 

Blancard’s pills of iodide of iron (75 a, 

s. s.,6837),. 25 

syrup of iodide of iron, ale. (74, s. s., 

6837).50 cts. per lb. 


I find it difficult to classify satisfactorily to myself, alcoholic bitters claimed by importers 
under former laws to be medicinal or proprietary; such as the “ Aromatic,” the “Angostura,” 
“ Arp’s pepsin,” “ Ernst L’Arp’s pepsin,” “ Fernet ” “ Booncamp of Maag,” Dr. Eicbter’s “ Anchor- 
stomachal,” “ Orange ” and other similar bitters ; upon which there have been department deci¬ 
sions. (See s. s., 8673, 9113, 9195, 9236, 9289, 9386, 10,418, 10.489, 10,509.) These have not been 
uniform ; but the general principle laid down in 776 that “ if two or more rates of duty shall be 
applicable to any imported article it shall pay duty at the highest of such rates,” seems to have 
influenced all of them. Under these decisions, 50 cts. per lb. under 74, and addl. duty on glass bottles 
under 104, seems to be the proper rate now, unless $2.50 per pf. gal. should he a higher rate. But 
note the changes made in 332 of the present act from the phraseology of 313 of the act of 1883.— 
Editor. 






































24 SCHEDULE OF DUTIES. 


B 

Per ct. 

Blancard’s syrup of iodide of iron, non- 
alc. (75 a, s. s., 6837). 25 

Blanc-fixe or satin wliite (51). 

I ct. per lb. 

Blank books. (See “Books.”) 

Blanketing in the piece, W. or pt. W. 
as mfs of W. + + (392, s. s., 4271, 
9012). 

wool, for printing machines, as mfs. 
of W. + + under 392. 

Blankets, endless, of layers of C. cloth 
united by rubber cement, C. ch. v. 

(355, s. s.,.8226). 35 

gentionella, as mfs of W. + + under 
392 (Oct. 23, 1857, Phila.). 
horse, brought in with free horses 

(s. s., 6777).Free. 

plush, woollen, or “ railway rugs,” as 
mfs. of W. + + under 392 (Dec. 18, 

1866, G. H.W. &Co.). 
wholly or ptly. of W. or animal hair. 


val. 

not over 30 cts. per lb. (393 a). 



16^ cts. per lb. 

and 

30 

val. 

over 30, and not over 40 

cts. 


(393 5, and J)....22 cts. per lb. 

and 

35 

val. 

over 40, and not over 50 

cts. 


(393c, and <^)...33 cts. per lb. 

and 

35 

val. 

over 50 cts. (393 c). 




38i cts. per lb. 

and 

40 

ik labels, printed (423). 


25 


Blanks, bolt-, iron or steel (158). 

2-1 cts. per lb. 

file-. (See “Files.”) 

for railway wheels. (See “ E ail ways. ’ ’) 

hinge-, iron or steel (158). 

2I cts. per lb. 
or blank forms, printed, for checks, 
deeds, drafts, notes, etc. (423, s. s., 

3941)... 25 

or blank forms, charges for on north¬ 
ern frontiers authorized (s. s., 5754), 
purchase of by E.E. Co. ’s (s. s., 7026.) 

Blasting, explosives for. (See “Explo¬ 
sive Substances.”) 

Blatzbecker’s pine-needle ext., ale. (74, 
s. s., 7574).50 cts. per lb. 

Blay, or bleached linens, as linens + + 
under 371 or 374. 

Blayn’s papier fayard (75 d, s. s., 6837). 25 

Bleached flowers and grasses, artfl. 
prepd. (24, s. s., 8639, 10,073). 10 


Per ct. 

Bleached flowers and grasses, sun- 

bleached (560, s. s., 10,073).Free. 

immortelles (24, s. s., 7370). 10 

Bleaching liquid (76, s. s., 10,006). 25 

powder (635).Free. 

Bleu d’Oriente (61 a, s. s., 3361). 25 

Bleuapeur en pate (18, s. s., 2643). 35 

Blind, books and music in raised print, 
used exclusively by the (513)...Free. 

Blinds, bamboo (460, s. s., 7651). 30 

Bloater sauce or paste (287, s. s., 7388, 

9696). 45 

Bloaters in barrels or half barrels, pickled 

(292).let. per lb. 

in cans or other pkgs. than above (295) 30 
Blocks, cubic, toys in boxes, dtbl. as an 
entirety, including boxes (s. s., 
9746). 

gun-, heading-, last-, oak-, wagon-, 
and all like blocks and sticks, rough 

hewn or sawed only (223). 20 

finished or ptly. finished (230, s. s., 

6936). 35 

Block-tin, until July 1,1893 (736)..Free. 

(See 209 as to duty afterwards.) 

Blood, dragon’s, (559).Free. 

dried (508).Free. 

Bloom ends, dtbl. under 146, as steel 
in forms or- shapes -f (s. s., 6544, 

7359). 

Blooms for railway wheels. (See ‘ ‘ Bail- 
ways.”) 

other, of iron or steel. (See those 
titles.) 

Blotters, ink-, part W. as mfs. of W. 

-f -f under-392 (s. s., 7208). 

Blowage of wines and other liquors (see 
ruling as to, s. s., 8134). 

Blowpipes sp. imp. as scientific insts. 
for colleges (677, s. s., 8605)...Free. 


Blue colors and paints. (See “ Colors ” 
or “Paints.”) 

galls or nut-galls, cr. (560).Free. 

not cr. (24). 10 

mass (755, s. s., 620). 35 

pulp (773 5, s. s., 4089). 20 

striped penelope, C. canvas (355, s. s., 
4377). 40 


vitriol (12).2 cts. per lb. 

wash-, contg. ultramarine (58). 

3 cts. per lb. 






























SCHEDULE OF DUTIES. 


25 

B 

Per ct. 


B 


Board measure, S5monymous with 
measure” (s. s., 1770). 
nails, iron or steel, cut (173). 


Per ct. 
“ inch 


1 ct. per lb. 

wrought + + (174).4 cts. per lb. 

shoe buttons. (See “Buttons.”) 
Boards. (See “Lumber” or “Wood.”) 
Boats for frontier vessels, when dtbl. 
(See “Vessels” and 1097, Pt. I.) 
life-, sp. imp. by societies for saving 

human life (633). Free. 

small, old and in use over 1 j^ear, as 
household effects (516, s. s., 7611). 

Free. 

Bobbinets of any vegetable fibres or of 
which these are comp, of ch. v. and 
not pt. wool or hair, as laces under 

373 (s. s., 5944, 9184, 10,064). 

Bobbins of wood, ptly. mfd. (230, s. s., 

5886). 

round tapes, C. as mfs. of C. -f -f 
under 354. 

Bookings (406 a) 

22 cts. per sq. yd. and 
Bodkins according to material (s. s., 
6828, 6724). 

Bog-oak or bog-wood jewelry, im. of jet 

(452, Sept. 7, 1866). 

Boiler or other flues, pipes, stays, or 
tubes, wrought iron or steel (157). 

2| cts. per lb. 
plate, shearings of, cut in mfg. the 
plate, not scrap, but dtbl. under 
146 as steel in forms and shapes 
-f -f- (s. s., 9490). 
punchings and clippings of wrought 
iron, held by U. S. Sup. Court to 
be scrap (134, s. s., 8054). 

of 1 ct- per lb. 
Boilers, of plate-iron (215, but see s. s., 

7536). 

Bole, .Armenian (202, s. s., 3342). 

cosmetic (77). 

Bologna sausages (509). Free. 

in tubular tin cans (509, s. s., 5472). 

Free. 

so-called, but really prep, meats put 
up in casings in im. of (312, s. s,. 

7361). 

Bolt-blanks, iron or steel (158). 

cts. per lb. 


60 

35 


40 


50 


45 

20 

50 


25 


Bolting cloths, for milling pps. (510). 

Free. 

so-called, of silk for mf. of ruchings, 
or other wearing apparel (414, 

s. s., 10,272),. 

Bolt rope, if tarred (362cZ)..3 cts. per lb. 
untarred, of hemp (362 c). 

21 cts. per lb. 
of other fibres (362 a). 

H cts. per lb. 
Bolts, metal, for fastening doors, etc. 

(215). 

handle-, heading-, shingle-, and stave- 

^ (755).Free. 

iron or steel, with or without threads 

or nuts (158).2|-cts. per lb. 

spoke (223, s. s., 6614). 

Bombs, Chinese, as fire crackers, no al¬ 
lowance for tare or damage (438, 

S.S., 6037).8 cts. per lb. 

Bonbonniers, or bon-bon boxes or 
baskets, small, dtbl. according to 
material (s. s., 4268, but see contra, 
s. s., 4223). 

Bondault’s pepsine (75a, s. s., 6837). 

wine of pepsine (74, s. s., 6837). 

50 cts. per lb. 

Bone, all mfs. of + -f (460). 

of which it is ch. v. -f -L (460). 

ash and bone dust, fit only for fertiliz¬ 
ing pps. ^(511).Free. 

black made from, by whatever name 
known, including bone-black (52)... 

buttons (430). 

bagatelle-, billiard-, chess-, and pool- 

balls (435). 

char, fit for decolorizing sugar (13). 

“ spent ” and unfit for such use, but 
fit for use as a pigment only (52 

or 61 a). 

if fit for fertilizing pps. only (511 or 
600, but see also, s. s., 9044). 

Free. 

chessmen, dice, and draughts (435)... 

cuttle-fish- (555).Free. 

dominoes (460, s. s., 8533). 

fans, bone ch. v. (460). 

screws, for pipes and cigarette holders 

(468, s. s., 4925, 8957). 

for other uses (460, s. s., 4925). 

Bones, crude (511).Free. 


50 


45 


20 


25 


30 

30 


25 

50 

50 

25 


25 


50 

30 

30 

70 

30 



































26 SCHEDULE OF DUTIES. 

B B 


Per ct. 

Bones, so-called but really horn-pith 

sizing (773 s. s., 4750). 20 

so-called, or castanets (460, s. s., 

2510). 30 

Bonjean’s ergotin (75 a, s. s., 8592). 25 

Bonnet-pins (206). 30 

Bonnets for women and children, accord¬ 
ing to material. 

materials fit for making or ornament¬ 
ing, to wit: braids, plaits, laces and 
similar mfs. of straw, chip, grass, 
palm-leaf, willow, osier, or rattan 

(518).Free. 

metal ornaments for (215, s. s., 6245). 45 

other materials for, dtbl. according to 
the material. 

Bookbinders’ agates (773a, s. s. Aug. 


8, 1871, N. Y.). 20 

cloth, C. and gum (355, s. s., 3834, 

5830, 8909). 40 

skins, calf-, goat-, kangaroo-, kid-, 
lamb-, and sheep-, finished or not 

(456 a). 20 

slates, so-called, paper ch. v. (425, 

s. s., 6781). 25 

Books, all + + bound or unbound (423). 25 

blank-, of all kinds, except copying- 
books of tissue paper (423). 25 


containing needles, etc., dtbl. as entire¬ 
ties (s. s., 9420). 

containing pins, dtbl. as entireties, 
according to comp, of ch. v. (s. s., 
7555). 

copying-, of tissue paper (419 a). 

8 cts. per lb. and 15 
copyrighted in U. S. impt. of pro¬ 
hibited (1179, and see as to forfeiture 
of, 1077 ands. s., 5416, 7759). 
dutiable value of (s. s., 3238). 
engravings, photographs, and bound or 
unbound etchings, *maps and charts, 
printed and bound or mfd. 20 years 
before imp. (512).Free. 

(See below “Books unbound.”) 
engravings, photographs, etchings. 


Per ct. 

bound or unbound, * maps and charts 
by authority or for use of the U. S. 
or of the library of Congress (514). 

Free. 

for court libraries, State libraries, etc. 

(See s. s., 8558.) f 

for private schools, the word “estab¬ 
lished” as used 515, defined (s. s., 
10,051). 

for review or editorial notice dtbl. 

(s. s., 9698). 

foreign, printed on Am. paper (423, 


s. s., 3065). 25 

illustrated -f- -f- (425 and 420 h) . 25 


imported by mail not free (s. s., 7856). 
collection of duty on (s. s., 4837). 
in violation of copyright laws, rules 
as to (s. s., 7759), 
by individuals for private schools, 
dtbl. (s. s., 7060). 

etc., for institutions, oath for free 
entry of (s. s., 5821). 
magazines and other periodicals, imp. 
in parts and entitled to free entry 
under 830p', regs. for(s. s., 10,117). 
maps, lithographic prints, and charts, 
sp. imp. not more than two copies 
in one invoice for educational, phil¬ 
osophical, literary or religious so¬ 
cieties or for the encouragement of 
the fine arts, or for the use or by the - 
order of any college, academy, school 
or seminary of learning in the U. S. 

under regs. (515).Free. 

note or memorandum, as blank books 

(423, s. s., 9904). 25 

or libraries, or parts of libraries, as 
household effects of persons or 
families from frn. countries, if actu¬ 
ally used abroad by them not less 
than one year, and not intended for 
other persons nor for sale (516). 

Free. 

or music in raised print for the blind 
(513 5).Free. 


* Note the difference in punctuation of these two paragraphs (512 and 514) with special reference 
to the effect of the words, “bound or unbound,” in each respectively. Also the change from the 
former law (par. 658) by the insertion of the words “ bound or ” before the word “ manufactured ” 
in connection with decision s. s., 7338.— Editor. 

t The decision s. s. 8558, held such books to be free. But quaere, is there any authority for it? 
I have not been able to find any.— Editor. 




















B 


SCHEDULE OP DUTIES. 


Per ct. 

Books and pamphlets printed exclusively 
in languages other than English 

(^13^^).Free. 

professional, of persons arriving in 
the U. S. and in their possession at 

the time (686).Free. 

sample-, of colored lithographic designs 

(420 s. s., 7277). 35 

scrap-, or scrap-albums (420 d) . 35 

unhound* printed sheets of, over 20 

years old (423, s. s., 7338). 25 

with loose engravings in them (see 
s. s., 4006). 

Boonekamp of Maag bitters (332, s. s., 
9386).$2.50 per pf gal. 

Boot fronts (461, T. B., p. 573). 35 

lacings or lacets, C. (354 a). 

35 cts. per lb., but not less than 40 

of flax or hemp (371 <x). 50 

jute or vegetable fiber other than 
above, val. not over 5 cts per lb. 

(374 a) .2 cts. per lb. 

val. over 5 cts. (374 b) . 40 

leather, cut or otherwise advanced as 

parts of boots (461). 35 

linen, flax or hemp (371 a). 50 

studs, papier mache with met. shanks, 
val. over 3 cts. per gross (215, s. s., 
5976). 45 

Boots and bootees, lastings and other 
cloths for, same as if for other pps. 

leather (456/). 25 

rubber (460). 30 

silk ch. V. no rubber (413 a) . 60 

silk and rubber (413 Z>). 

8 cts. per oz. and 60 
vegetable fiber and rubber (349 b). 

50 cts. per lb. and 50 
vegetable fiber ch. v. no rubber 

349 a). 50 

wholly or ptly. ofW. wstd. or animal 
hair (396 a and d, or 397). 

49^ cts. per lb. and 60 

Boot-web. (See “Webs.”). 

Boracic acid (2).5 cts. per lb. 


27 

B 

Per ct. 

Borate of lime (14 a) .3 cts. per lb. 

soda (14 a)...3 cts. per lb. 

Borax, crude or tincal (14a). 

3 cts. per lb. 

refined (14 b) .5 cts. per lb. 

Bordeaux red, a coal-tar color (18, s. s., 
6414). 35 

Bort or diamond dust (557).Free. 

Botanic garden of U. S. plants, trees, 
shrubs, roots, seed cane and seeds 
imp. by (679).Free. 

Botany, specimens of, imp. for cabinets, 
or as objects of science, and not for 
sale (712).Free. 

Bottle covers, straw (460, s. s., 4956). 30 

glassware (other than bottles) molded 
or pressed, green or colored, or of 
flint or lime glass -f -f (103 a). 

1 ct. per lb. 

but duty not to be (104 c) less than. 40 

muzzles, wire (215, s. s., 9488). 45 

Bottles, capacity, brandy, ale, etc. (s. s., 

6191, 9506). 

chemical, sp. imp. for colleges (677, 

s. s.,6939).Free. 

decanters and other vessels of glass, 
cut, engraved, painted, colored, 
printed, stained, decorated, silvered 

or gilded (106). 60 

same, filled -j- whether contents 
dtbl. or free, pay same duty in 
addition to duty on contents as 

above (111) to wit. 60 

ptly. cut, contg. brandy, pay in addi¬ 
tion to duty, on contents (111, 

s. s , 3589). 60 

dram, gl. Ir. and met,,gl. ch. v. (108, 

s. s., 8660). 60 

same, Ir. cti. v. (461). 35 

glass, t green or colored, molded or 
pressed, or of flint or lime glass 
-f + (including covered and un¬ 
covered demijohns and carboys) and 
holding over 1 pint (103 a). 

1 ct. per lb. 


* Decision s. s., 7763, in accordance with the opinion of the Atty. Genl., held that under the late 
law, unbound law reports printed in 1840-41, were entitled to free entry, but this ruling seems to 
me no longer applicable under the present law, which explicitly requires the books imported under 
par. 512 to be bound.— Editoe. 

f Bottles in bulk, not entitled to transportation under im. tr. laws (s. s.. 7988, 8001). 






































28 

B 


SCHEDULE OF DUTIES. 


Per ct. 

Bottles, including vials, and holding not 
over 1 pt. and not under I pint 

(103 0.H cts. per lb. 

holding less than ^ pt. (103 c). 

50 cts. per gross, 
but none of said bottles or vials 
shall pay a lower rate (104 c) than 40 
same filled and + + when contents 
are subject to duty ad valor based 
on the value, the value of the 
coverings is to be added to that of 
contents to constitute the dtbl. 
value of the latter (104 a). No 
separate duty on bottles, 
when contents are free or dtbl., 
otherwise than on their value and 
+ + they must in addition to 
duty on such contents pay the 
same duty as if empty (104 5) 
which must not be less (104 c) 

than. 40 

filled with ale, beer, or porter (337 h). 

Free. 

with natural mineral waters or 
other free goods, are dtbl. at 
same rates as if empty (104 5). 
with other or dtbl. mineral waters 
or with artfl. or im. mineral 
waters + + and holding not 
over 1 quart (341 a, 5, c)...Free. 
same, holding over 1 quart, must 
pay same duty as if empty 
(341 e). 

with sparkling wines, cordials, or 
spirituous liquors d—h, pay in 
addition to duty on contents 

(336 h) .3 cts. each. 

with still wines (336 d) .Free. 

with ginger ale, ginger beer, 
lemon and soda water, and other 
similar waters, contg. not more 
than 1| pints each (340 c).Free. 
same of greater capacity or other 
than plain green or colored 
molded or pressed glass, pay in 
addition to duty on contents, 
same rates as if empty (340 d, e). 
other than of plain green or colored 


B 

Per ct. 

glass, filled with dtbl. mineral 
waters, or artfl. or im. mineral 
waters, pay in addition to duty on 
contents the same rates as if 
empty (341 d, e). 

Bottles, other than of plain green or col¬ 
ored, molded, pressed, or flint or 
lime glass, filled with wines, cor¬ 
dials, spirits, or other articles (free 
or dtbl.) + +, pay in addition to 
duty on contents, same rates as if 
empty (105, 111, 774a). 

' stone or other than glass, filled with 
sparkling wines, cordials, or spirits, 
pay in addition to duty on contents 

(336 li) .3 cts. each. 

straw envelopes covering empty bottles 
subject to duty based on value, must 
be estimated as part of the dtbl. 
value of the bottles (844 d. and see 
s. s., 8046). 

wine, of colored glass known as 
“ brown hocks,” were under the 
acts of 1870-2-4, held to be dtbl., 
not at the specific rates of 3 cts. 
each, but at the rate then prescribed 
(40 percent.) on “articles of glass, 
colored, etc.” (s. s., 1667, 3991). 
with stoppers and necks ground (flint 
and lime) cl. as cut gl. articles (106, 

s. s., 6002, 7139). 60 

with bottoms ground (106, s. s., 6879). 60 
Bougies, according to material. 

C. coated with rubber, rub. ch. v. 

(460, s. s., 7319). 30 

Bouillons (bullions) or metal threads 

(196, s. s., 6149). 30 

Bouquet holders, flower baskets to be 
used as, all silk (414 a, s. s., 5128).. 50 
Bouquet Oenanthique des vins (74, s. s. 

6837).50 cts. perlb. 

“Bouquet-papers,” so-called, paper and 
cotton lace, the latter ch. v. (373, 

s. s., 6673). 60 

silk lace ch., v. (413, s. s., 6673). 60 

Bouquets of dyed dried flowers and 

grasses * (443). 50 


Decision s. s., 6030, classified tliese as mfs. -j- -f- at 20 per cent, ad val., but note the change of 
the law, as to ornamental flowers.—E ditor. 



















SCHEDULE OF DUTIES. 


B 


Per ct. 


Bouquets of porcelain flowers* with met. 
leaves and crosses (443 h, s. s., 9469) 50 

Bowl-paper (422, s. s., 6162). 25 

Bowls, pipe- of all mat. (468 a).7o 

Box-boards, as card-boards (420). 35 

chronometers, or parts of (210). 10 

Boxes, as coverings, other than glass. 

(See “ Coverings.”) 
empty, other than packing boxes of 
wood, and smokers’ articles, are 
dtbl. according to material. 

packing, of wood (228). 30 

smokers’ articles (468 a). 70 

filled, if of glass, + + are dtbl. under 
104, 108, or 111, according to their 
character. 

of Am. mf. t exp. filled with Am. 
products, or exp. empty and retd, 
filled with frn. products, including 
shocks retd, as boxes (493 5). ..Free. 
Box-paper, plain, of various styles in ' 
full sheets with printed designs to 
fit it for such use (422, s. s., 5485). 25 

surface-coated (420). 35 

Box-shooks Am. exp. and retd. (See 
above “Boxes.”) 

packing-, and sugar-, of wood -f + 

. (228). 30 

Boxwood, in the log, rough or hewn 

(756 a) .Free. 

mfs. of -f -h (230). 35 

sawed and not further mfd. (220 a).. 15 

veneers unmfd. (220 h) . 20 

Brace bits, steel (215). 45 

Bracelets, if jewelry (452). 50 

of human hair if not jewelry (461). 35 

of onyx faceted beads (452, s. s., 

8751). 50 

Braces, cotton, elastic or not (354 h) . 40 

iron or steel tools (215). 45 

silk ch. V. if wearing apparel (413 a).. 60 
if part rubber (413 h). 

8 cts. per oz. and 60 


60 

40 

50 

60 


29 

B 

Per ct. 

wholly or in part of W. wstd. or animal 
hair, elastic or not (398). 

60 cts. per lb. and 
Brace-webbing, elastic or not, cotton or 

C. ch. V. (354). 

silk or S. ch. v. (412). 

wholly or in part of W. wstd. or 

hair (398).60 cts. per lb. and 

Brackets, metal (215). 45 

moulded of wood pulp, sawdust, and 
glue to imitate wood carvings (230, 

774a, s. s., 7431). 35 

wooden (230). 35 

Brads, cut, of over 16 oz. to 1000 (177 h). 

2 f cts. per lb. 

of not over 16 oz. to 1000 (177 a). 

2\ cts. per m. 
Bragg’s charcoal, not proprietary t (532, 

s. s., 7170).Free. 

Braids, all not specified are dtbl. accord¬ 
ing to material. 

cotton (hat trimmings and other) ( 354 , 
s. s., 3559, 6733), 

5 cts. per lb. but not less than 40 

cotton and tinsel (215). 45 

drawback on (s. s., 7762). 

elastic, C. and rubber, r. ch. v, (460, 

s. s., 5940). 30 

“feather stitch,” so-called but com. 
kn. as “herring bone trimmings,” 

of cotton (373 a, s. s., 10,340). 

linen (flax or hemp) (371 a, s. s., 6119, 

6443). 

metal (215, s. s., 6149, 6547). 

sennit, as mfs. of coir -f -f (773 b) . 

silk ch. V. (412, s. s., 6650). 

straw, chip, grass, palm-leaf, willow, 
osier, or rattan suitable for making 
or ornamenting hats, bonnets or 

hoods (518).Free. 

wholly or ptly. of W., wstd. or animal 

hair (398).60 cts. per lb. and 60 

Bran (773 5). 20 


60 

50 

45 

20 

50 


* If the porcelain flowers constitute the ch. v. should these articles not he classified as “ porcelain 
ornaments” under paragraphs 100 and 776?— Editor. 
t How boxes made abroad of American shocks are to be identified on re-importation (s. s., 5400). 
Boxes mfd. of American shocks, filled with fruit, rules for free entry of (s. s., 5320). 

4 As this was not the ordinary charcoal of commerce, but, as it seems, was especially prepared 
for medicinal purposes, ought it not to be classified as an unenumerated mf. under the present law, 
in the absence of any such provision as that of the act of 1883 for free similitudes f — Editor. 











































30 SCHEDULE 

B 

Per ct. 

Brandies,* and other spirits mfd. or dis¬ 
tilled from grain or other materials 

and + + (329).$2.50 per pf. gal. 

(See Dept, letter, June 18, 1866, to A. 

C. B. as to alcohol.) 
if in bottles, + +, 3 cis, additional 
duty to be paid on each bottle (336 li). 
all spirituous liquors imported in casks 
of less capacity than 14 gallons, for¬ 
feited to the U. S. (330 c). 

coloring for (22). 50 

imitations of, dtbl. as brandies (333 c). 
of fruit, and whiskies of fruit cannot 
be transferred to mfg. w. h. (s. s., 
6937). 

(Sees. s., 6191 and 9157, as to capacity 
of bottles contg. and as to imp. of 
samples.) 

Brant’s syrup antiphlogistique, non-alc. 

(75 a, s. s., 6837). 25 

Brass and iron buckles lacquered (215, 

s. s., 7932). 45 

ball chain (215, s. s., 7878). 45 

Band News, a periodical in part of 
sheet music (657, s. s , 8205)...Free. 

bodkins (178). 35 

bushing wire (215, s. s., 7129). 45 

buttons! (215, s. s., 9521). 45 

castings, tubes, etc., for met. bedsteads 

215, s. s., 10,114). 45 

clippings (189).IJ cts. per lb. 

eyelets for shoes (215, s. s., 8547). 45 

fenders (215, s. s., 8684). 45 

frames (small) of brass and paper (215, 

s. s.,8383). 45 

handles for curling-stones (552, s. s., 

7212).Free. 

headed nails (215, s. s., 6361). 45 

horns, musical (215). 45 

toy (436, s. s., 2111). 35 

imitation bronzes (215, s. s., 7657). 45 

in bars or pigs (189).U cts. per lb. 

in sheets (215). 45 

jewellers’ screws (215, s. s., 7159). 45 

lamps of gl. and brass, gl. ch. v. (108). 60 

met ch. V. (215). 45 


OF DUTIES. 

B 

Per ct. 

Brass mfs. articles and wares -f + (215) 45 

old (189).U cts. per lb. 

ormolu, mfs. of (215, s. s., 9953)... 45 

pedestals for statues, vases, etc. (215, 

s. s.,8762). 45 

pins, solid-head and other. (See 
“Pins.”) 

tubes, old, but fit for use without re- 

mfg. (215, s. s., 3748). 45 

t 3 ^pes, new(208&, s. s., 1911). 25 

“white,” so-called but kn. as “Par¬ 
son’s No. —, white metal” (215, 

s. s.,9278). 45 

wire (215, s. s.,6436). 45 

cut into short pieces for watch-case 
rivets or pins, but also fit for 

other uses (215, s. s., 8862). 45 

cloth (215). 45 

Braunschied oil (76, s. s., 3528). 25 

Bravais iron, or “ Fer Bravais” (74, 
s. s., 6837).50 cts. per lb. 

Braziers’ copper (195). 35 

Brazilian pebble, eye-glass and spectacle 
lenses of, grd. or bevelled to fit 

frames (121). 60 

lenses of, wholly or ptly mfd. H—h 

(122 c). 45 

unwrought or unmfdj (519)....Free. 

Brazil nuts (583).Free. 

paste (517).Free. 

tea or mate, also kn. as heva yerba 
and Paraguay tea (773 6, s. s., 3909). 20 

wood or brazilletto, in sticks or cr. 

(560).Free. 

not cr. (24). 10 

extracts and decoctions of (26). 

f of 1 ct. per lb. 

Bread baskets according to material, 
knives. (See “ Knives.”) 

Breakage, no allowance for on liquors 
(336/). 

Breast-pins, if jewelry (452). 50 

Breccia, in blocks or slabs (520).Free. 

Breech-loading shot-guns. (See “Fire 
Arms.”) 


•* Brandy under proof and valued under $4 per gal. by appraiser, not subject to penalty of 20 per 
cent, for udv. (s. s., 3476, 3483). 

! See decisions as to, under former laws (s. s., 5989, 6019, 6495, 6850, 7823 and 9521). 

J See s. s., 7183, for ruling as to partially mfd. pebbles under act of 1883. 













































SCHEDULE OF DUTIES. 


B 


Per ct. 

(See 


Breeding, animals imp. for. 

“Animals.”) 

Bremen blue (61 a, s. s., 1705). 25 

Brewers’ compound as spirit varnisli 
(56 6 , s. s., 3484). 

$1.32 per gal. on the alcohol 

therein and. 35 

Brick, encaustic ( 945 ). 45 

fire, glazed, decorated, enamelled, or 

ornamented (93 5). 45 

not so glazed, etc. (93 a). 

$1.25 per ton. 
other than above, if glazed, orna¬ 
mented, enamelled, decorated, 

painted, or vitrified (94 6 ). 45 

not so glazed, etc. 94 a). 25 

Bricks, bath. (See “Bath-bricks.”) 

cement (94 a, s. s., 8044). 25 

glazed building, kn. as “stretchers,” 
“quoins,” “bull-noses,” “head¬ 
ers,” “double-headers,” and “dou¬ 
ble-stretchers” (945, s. s., 10,050-63) 45 
Bridges, international, foreign mat. for, 
when dtbl. (s. s., 8565). 

Bridle-bits (215). 45 

Brier root, or brierwood, unmfd. or not 
further mfd. than cut into blocks 

(756 c, s. s., 7366).Free. 

Brimstone crude, in bulkf (727)...Free, 
(sulphur refined) (88 a, s. s., 3396). 

$8 per ton. 

sublimed, or flowers of (88 5 ) 

$10 per ton. 

Briquet lamps, smokers’ pocket- (468, 

s. s., 6908). 70 

Brisling (young herrings) fresh (2945, 

s. s., 8843). i ofl ct. per lb. 

pickled or salted (294 a, s. s., 8843). 

i ct. per lb. 

in cans or other pkgs. (295). 30 

Bristles (426, s. s., 8667)..! 0 cts. per lb. 
Bristol-boards, as cardboards (420 a, 

s. s., 6463). 35 

stones, rough (773 a). 10 

Britannia metal, old, and fit only for re- 

mf (676).Free. 

ware (215, s. s., 7246).. 45 

British gum, or dextrine (324). 

1 i cts. per lb. 

lustre (773 5, s. s., 491). 20 


31 

B 

Per ct. 

Bri-za (quaking grass) sun-dried for 
decorating (560, s. s., 10,073)..Free. 
Brocade bronze powder (190, s. s., 5530). 

12 cts. per lb. 

Brocades, according to material. 

Broche carpets (401, s. s., 7894). 

44 cts. per sq. yd. and 40 
shawls. (See “Woolens.”) 

Broken glass. (See ‘ ‘ Glass. ’ ’) 

Bromide of potassium (75 a, B. & M., 

July 25, 1866). . 25 

Bromine (521).Free. 

Bromo-fluoresic acid (18, s. s., 9425). 35 

Bronze busts and casts, sp. impt. (See 
“ Schools.”) 

figures, copies of statuary (215,s.s.,4228) 45 

liquor ( 76 ). 95 

metal in leaf (190). 

8 cts. per pkg. of 100 leaves. 

, unwrought(202a, s. s., 1548). 20 

mfs. + + (215, s. s., 1548). 45 

powder (190).12 cts. per lb. 

kn. as “flitters” (190, s. s., 6332.) 

12 cts. per lb. 
statuary by Am. Artists when free 
(s. s., 3452). 

++. (See “ Statuary,” or “ Paint¬ 
ings.”) 

copies of, not the professional pro¬ 
ductions of a statuary or sculptor 

(215, s. s., 6181). 45 

Bronzes, imitation (215, s. s., 6057, 

T657). 45 

Broom corn (272). $8 per ton. 

root (560, s. s. 6215)..Free. 

Brooms of all kinds + + including sink 

brushes (427, s. s., 8998). 40 

toy (436). 35 

Brown crystals (18, s. s., 1035). 35 

hollands, cotton, dtbl. as C. cloths, 
linen, dtbl. as other linen cloths. 

Spanish (61 a). 25 

wool grease (316).^ ct. per lb. 

Brucine (76). 25 

Bruges, ribbon, C. (355, s. s., 7363). 40 

Brunswick asphalt mastic (773 5, s. s., 

6336). 20 

Brush bags, of met., jute and wstd. emb. 

(398, 776, s. s., 8682). 

60 cts. per lb. and 60 


* See rulings as to these importations (s. s., 5712, 5733, 5736, 8470). 


t See s. s., 3032, 3396. 













































32 

B 


SCHEDULE OF DUTIES. 


Per ct. 

Brush bass or stems, cr. (597, s.s., G593). 

Free. 

Brushes, all kinds + + including 

feather dusters and hair pencils in 


quills (427). 40 

brass scratch* (427, s. s., 5519). 40 

miniature, toy (436). 35 

sink. (See above “ Brooms.”) 

throat, surgical (427, s. s., 8696). 40 

Brussel net, black cotton (355, s. s., 

10,256). 40 

Bruyere, cotton for mf of artfl. fls. 

(443 5, s. s., 5471). 50 

Buchu leaves, cr. (560).Free. 

advanced (24). 10 

Buckles metal (215, s. s., 7932). 45 

or slides, shoe-, of steel, not jewelry, 
but dtbl. as mfs. of met. + -f (215, 

s. s., 9382). 45 

Buckram, C. mfs. + -f-(355, s. s., 3096, 

9941). 40 

“Buckthorne strips,” steel (215, s. s., 


Buckwheat, 48 lbs. to the bushel (255). 

15 cts. per bush. 

flour (773 5.). 20 


Budding knives, pocket. (See “ Knives, 
Pocket.”) 

Buds, cassia, grd. or powdered (326 a). 

4 cts. per lb. 

ungrd. (713).Free. 

med., not edible, cr. (560).Free. 

notcr. (24). 10 

Buffalo robes (444 or 456 a, 774 a, Jan. 

28, 1862, Sept. 28, 1863, Pembina).. 20 

Buffings, leather (455, s. s., 6916). 10 

Buggy-aprons, W. C. and rubber, as 
mfs. of W. -f + under 392 (s. s., 
9721). 

Bugeaud’s wine of quinine (74, s. s., 

6837).50 cts. per lb. 

Bugles, glass, as glass beads, under 445 
and 108 (January 18, 1865, D. B. 
&Co.). 

copper or brass, other than toy (215).. 45 


Per ct. 


Bugles, toy (436). 35 

Buhr-, or burrstone rollers with iron 

axles and flanges (215, s. s., 7140) 45 
stones mfd. or bound up in mill¬ 
stones (126, s. s., 358). 15 


known as “skeleton stones,” mfd. 

but not bound up (126, s. s., 1500). 15 

rough or unrufd., in blocks and not 
bound up in mill-stones (723). 

Free. 

solid circular, faced on one side and 
the edge, and with a hole cut 
through the centre ; also sections 
of buhrstones impt. in casks, and 
sized and cut, so as to be put 
together for the purpose of being 
mfd. or bound up into mill-stones, 
held to be free under like provi¬ 
sions of former laws (s. s., 3048). 
so-called, being porcelain cylinders 
to take the place of (1015, s. s., 

5878). 55 

Building forms, iron or steel, plain, 
punched, or fltted for use (137). 

of 1 ct. per lb. 
stone H—h all except marble, hewn, 

dressed or polished (128). 40 

same^ unmfd. or undressed (127). 

11 cts. per cub. ft. 

Bulb beams, iron or steel. (See those 
titles.) 

Bulbs and bulbous roots, not edible. 


med. -f -f cr. (560).Free. 

not cr. (24). 10 


-f -f other than above (699, s. s., 

4308, 6445, 8636)...Free. 

cormus, or corms, such as crocus, 
gladiolus and the like (699, s. s., 
7280).Free. 

Bulk,' articles imported in, for imme¬ 
diate transportation inland, must be 
of those enumerated in the im. tr. 
acts and their similitudes (s.s., 
8001 ).t 


The provision for mfs. of metals (215) in the present law, is so much more comprehensive than 
that in force when the ruling s. s., 5519 was made, that it may he doubtful whether the latter now 
applies.—E ditor. 

t Articles in Bulk.—Questions having arisen relative to the meaning of the term “articles in 
bulk,’’ as used in the 29th section of the act of July 14, 1870, and in section 2990 of the Eevised 
Statutes, relating to the entry of dutiable merchandise for immediate transportation to an interior 



































SCHEDULE OF DUTIES. 


B 

Bulky goods, discharge of under sec. 29 
of June 26, 1884 (ante Pt. I., 1362, 
s. s., 8108, 9411, 9582). 

Bullets, mfd. in U. S., from imp. lead, 
drawback on, under former laws 
(s. s., 2176, 3088). 

Bullion, base, of mixed metals, dtbl. 
according to met. predominating in 
weight (s.s., 2507, 7543, 7996, 8431). 
gold and silver (522, s. s., 8619)..rree 

Bullions and metal thread, gold, silver or 


other met. + + (196). 30 

Bull’s-eye lanterns, gl. ch. val. (108, 

s. s., 8345). 60 

met. ch. val (205, s. s., 8345). 45 

Bulls’ eyes, glass (108, s, s., 9385). 60 


Bulrushes (597, Nov. 5 , 1866, D. M.). 

Free. 

Bunion plasters, pt. W. as mfs. of W. 

+ -f- under 392, s. s., 6576). 

Bunting (395 a )...12 cts. per sq. yd. and 50 
weighing over4oz. persq. yd. (395 5 ), 

pays 44 cts. per lb. and 50 

Bureau of Statistics, classification for. 

(See Dept. Circular No. 104, Oct. 24, 
1890). 

Burgrave’s or Burgreave’s granules of 

aconite (75a, s.s., 6687). 25 

to wit : aconite, aconitine,arseniate 
de fer, digitaline, dosimetric, 
hypo-sulphite de strychnine and 


33 

B 

Per ct. 

valerianate de quinine, all pro¬ 
prietary (74 or 75 a, s. s., 6837). 

if alcoholic.50 cts. per lb. 

non ale. 25 

Burgundy pitch (523).Free. 

Burin du Buisson’s syrup of proto-iodide 
of iron and manganese ( 74 . s. s., 

6837).....^.50 cts. per lb. 

Burlap bagging (exc. cotton bagging) 
not over 60 in. wide (364, s. s., 

6909).If cts. per lb. 

canvas, jute, prepd. and used as other 
canvas or padding by the clothing 
trade and of finer texture than the 
true burlaps, dtbl. as mfs. of jute 
+ + under 374 (s. s., 6537, 10,231). 

grain bags (365).2 cts. per lb. 

Burlaps, flax, jute or hemp, or if either 
ch. V. not over 60 in. wide, and exc. 
such as are suitable for cotton bag¬ 
ging (364).If cts. per lb. 

if over 60 in. wide they are dtbl. as 
mfs. of flax or hemp + -f under 371 
or of jute -f + under 374 as the 
case may be. 

flax, com. kn. as “scrims,” exceeding 
60 in. wide, and counting over 100 
threads to sq. in. (371 h, s. s., 9091). 35 

definition of (s. s., 3481, 10,231). 
the bailings of those subject to specific 
duty alone are not dtbl. (s. s., 5987), 


port without appraisement, the following general rules were prescribed, September 25 , 1876 , for the 
information and guidance of officers of the customs : * 

I. The commercial signification of the term ‘‘ in bulk,” viz., that it has reference to such articles 
as are usually packed or stowed in the importing vessel in a loose state as contradistinguished from 
package goods,” or those inclosed in boxes, barrels, bundles, and the like, is, in view of the intent 
of the act referred to, deemed by the department as necessarily qualified by the condition annexed 
to the privilege by the terms of the act itself, viz., that such an examination of the merchandise 
may be made as will satisfy the customs officers that the same corresponds with the manifest and 
invoice. 


II. While, therefore, the department holds generally that only such merchandise as is either 

inclosed in boxes, barrels, or other outside coverings or wrappers, duly marked and numbered, or 
put up in separate and distinct bundles or packages, also duly marked and numbered, in such 
manner as to admit of satisfactory indentification, is entitled to the privileges of the act, it never¬ 
theless reserves the right to designate, from time to time, such particular articles commonly 
shipped in bulk as may, under suitable conditions, be deemed fairly within the scope and intent of 
the act. ^ 

III. In accordance with the views above expressed, the department hereby designates railroad 
and bar-iron,when the number of rails or bars is duly specified in the consular invoice, and found 
on examination to be correct, as entitled to the privilege of immediate transportation as aforesaid: 
Provided, however, That there shall not be any noticeable disparity in the size and weight of the 
respective rails or bars (s. s., 2980 ). 


3 



















34 

B 


SCHEDULE OF DUTIES. 


Per ct. 

Burning fluid (76)... 25 

Burntclay (985, s- s., 6140)...$3 per ton. 

glucose (22, s. s., 6740). 50 

starch (324).l^cts. per lb. 

Burtemburg simples (75 a, s. s., 7570)... 25 

Bushing-wire, brass (215, s. s., 7129). 45 

Business cards, printed on plain paper 
and not lithographic prints (423).... 25 
Busts. (See “ Statuary.”) 

Butchers’ knives. (See “ Knives.”) 

Butter* and substitutes therefor other 
than oleomargarine (266). 

6 cts. per lb. 

oleomargarine* (266 and 1369). 

6 cts. per lb. 
and int. rev. tax. 15 cts. per lb. 
cocoa, or cocoa-butterine (320). 

3^ cts. per lb. 
knives. (See “ Knives.”) 

Button centres, glass (108, s. s., 3458)... 60 

cloths, or forms, to wit: lastings, mo¬ 
hair, cloth, silk or other mfs. of 
cloth woven or made in patterns of 
such size, shape, or form, or cut in 
such manner as to be fit for buttons 
exclusively (428, s. s., 3311, 9176)... 10 
collets. (Seebelow “ Button shanks.”) 
coverings, so-called, of S. but being 
covers of S. used in nif of dress 


ornaments (414 a, s. s., 9147). 50 

covers, of silk twist, worked on metal 
frames dtbl. as button-cloths under 

428 (s. s., 3084). 10 

so-called, of silk, but really S. but¬ 
tons completed for use as buttons 
or dress trimmings (412, s. s , 

8221). 50 

material, zinc and nickel (215, s. s., 

6904). 45 

molds of double metal disks with 

shank on one (215, s. s., 8869). 45 

needles or loop-needles t (215). 45 

ornaments, so-called, of met. (215, 
s. s., 6584). 45 


B 

Per ct. 


Button rims, glass (108, s. s., 5511). 60 

shanks and collets of met. (215, s. s., 

8869, 9017). 45 

“stuff,” what constitutes (s. s., 3878, 
4394, 9176). 

Buttons, agate (429 a). 25 


barrel, or of other forms for tassels or 
ornaments, wholly or ptly. of W., 
wstd. or hair (398). 

60 cts. per lb. and 60 

bone (430, s. s., 4346). 50 

brass or other metal H—h (215, s. s., 

6019, 6495, 6850, 7823, 9521). 45 

collar, bone or ivory (430, s. s., 4346).. 50 

gilt, as jewelry (452, s. s., 9832). 50 

convex linen, of brass and linen, br. 

ch. V. (215). 45 

cuff, and sleeve, if jewelry (452, s. s., 

9832). 50 

of glass (108, s. s., 285). 60 

other than above and -f- -f dtbl. ac¬ 
cording to material, 
eyelets of met. for shoes, not cl. as 


(s. s., 8547). 

glass, ch. V. (108). 60 

hair. (See below “Buttons, wool, 
etc.”) 

horn (430). 50 

ivory, or vegetable ivory (430). 50 


pearl and shell (^ of an inch diameter 
constituting a line of button meas¬ 
ure) (429 h). 

2j cts. per gross for each line and 25 
shoe, of paper, board, papier mache, 
pulp or similar mat. -j- -f- val. not 
over 3 cts. per gross (431). 

1 ct. per gross, 
val over 3 cts. dtbl. as mfs. -f -f of 


component materials. 

silk (412, s. s., 6031). 50 

sleeve. (See “Buttons, cuff-, and.”) 
sleeve and collar, gilt or gold (452, 

s, s., 9832). 50 

vegetable ivory (430). 50 


■* See definition of butter and of oleomargarine, antePt. I., 1367-8. 

No allowance on weight of butter for soakage (s. s., 3491). 

t Under the provision in paragraph 206, of the act of 1883, for “ needles, sewing, darning, knitting, 
and all other's,'’ the department (s. s., 7365) classified these “button-needles” as included among the 
‘*all others,'^ for which there is no specific provision in the present law; wherefore, unless the provi¬ 
sion for similitudes, should place them under 178, the above seems to me the proper classification.— 
Editor. 































SCHEDULE OF DUTIES. 


B, C 

Per ct. 

Buttons, wool, wstd. or hair or ptly. of 
either, for tassels or ornaments (398). 

60 cts. per lb. and 60 
Butt-hinges, and blanks for, iron or steel 

(158). 21 cts. per lb. 

of other metals (215)... 45 

Butyr-cocao (320, 774 a, s. s., 7958, 

^168).3^ cts. per lb. 

Byrrh au Vin de Malaga (74, s. s., 8310). 

50 cts. per lb. 

Byzantine carpets (401, s. s., 6538). 

44 cts. per sq. yd. and 40 


Cabbage seed (286, s. s., 7313). 20 

Cabbages (273).3 cts. each. 

Cabinet furniture of cabinet or other 
wood, wholly or ptly. finished + -f- 

(230). 35 

woods, all forms of sawed, not mfd. 

beyond sawing (220). 15 

briar-wood or root, and similar 
wood, unmfd. or no further mfd. 
than cut into blocks for mfg. 

(756 c).Free. 

in the log, rough or hewn (756 a, 

s. s., 10,402).Free. 

veneers of, unmfd. (220 h) . 20 

Cabinets of old coins and medals * (524). 

Free. 

specimens for. (See “Specimens.”) 
stones, polished on one side for use in 

collections for (773 b, s. s., 9211). 20 

Cable chains and anchors, broken, rusty, 
or old, unfit for use or repair, dtbl. 
as scrap-iron (s. s., 365). 
cores, telegraphic, copper and gutta 

percha (215, s. s., 3008). 45 

telegraph, old, of copper-wire and 
gutta percha, not free (s. s., 3573). 
of copper wire (215, s. s., 3008)... 45 
of iron,or iron ch. v. (215, s. s., 1677) 45 
but duty not to be a lower rate 
than that on the wire of which 
it is made (148.a). 

Cables, cotton, kn. as “Lambeth cotton 
rope,” asmfs. of C. + + (355, s. s., 

9187). 40 


35 

C 

n T-1 Perct. 

Cables, hemp, untarred (362 c). 

cts. per lb. 

of istle, Tampico fiber, manila, sisal 
grass or sunn, untarred (362 a) 

H cts. per lb. 
of veg. fibers untarred + +, dtbl. ac¬ 
cording to material. 

tarred (362 J).Sets, per lb. 

wire, copper ch. v. (215, s. s., 1677, 

.3008). 45 

wire-rope, or wire-strand of iron 
(148i) in ADDITION to duty on the 

wire. 1 ct. per lb. 

same of steel (148 A:, s. s., 6376) in 
ADDITION to duty on the wire. 

2 cts. per lb. 

Cacao. (See “Cocoa.”) 

Cachous, aromatic- (77, s. s., 9132). 50 

Cade oil or “oil-cade” (76, s. s., 6882). 25 

Cadmium (525).Free. 

Caen-clifi* building stone, hewn, dressed 

or polished (128, s. s., 5452). 

unmfd. or undressed (127, s. s., 

5452)...,.11 cts. per cub. ft. 

Cafe nigro, ext. of coffee (773 6 

6837). 

Caffeine (75 a). 25 

Cajeput oil (661).Free. 

Cake-servers, Germ. sv. (215, s. s., 

7921). 

Calamine (526).Free. 

Calamus root, cr. (560).Free. 

not cr. (24)..^. 

Calcareous deposits, metal baskets 
covered or ornamented with (215, 

s. s., 7043). 

Calcined magnesia, Henry’s included, 

(346, s. s., 7574).8 cts. per lb. 

magnesite, so-called, but really ce¬ 
ment + + (95 c, s. s., 9375). 

Calcium, chloride of (76, s. s., 9008),. 

santonate of, contg. 80 per cent, or 
more of santonine (78). ..$2.50 per lb. 
contg. less santonine (76, s. s., 9935)... 
Calendars in form of easel racks, with 

printed designs (423, s. s., 7432). 25 

Calf-hair fabrics, + +, as woolens, 
unmfd, (604).Free. 


s. s. 


40 


20 


45 


10 


45 


25 


* Quaere. Does the restriction in 524 requiring “antiquities’’ to have been produced prior to the 
year 1700, apply to “ old coins and medals ? ” 








































86 

C 


SCHEDULE OF DUTIES. 

Per ct. 


c 

Per ct. 


Calf-skin Ir. boots and shoes (456/). 

cut into shoe uppers or vamps. 
(See “Leather.”) 

skins, bookbinders’, dressed and 

finished (456 h) . 

enameled (456a). 

japanned (456 e). 

patent Ir. (456 a). 

raw or uncured (605).Free. 

tanned, or tanned and dressed 

(456 a) . 

upper Ir. of (456 a) . 

Calices of paste, pts. of artfl. fls. (443 h, 

s. s., 4769). 

Calico printing, size used in (773 h, s. s., 

6242). 

Calisaya bark, cr. (499).Free. 

not cr. (24, s. s., 9465). 

“Calming brust pillen,” calmirende 

brust pillen? (75 a, s. s., 7574). 

Calomel and other unspecified mercurial 

med. preps. (75 5). 

Calthrop or cultrop nuts (309, s. s., 

8525). H cts. per lb. 

Calves * (248 h) .$2 per head. 

Calvert’s carbolic toilet soap (79 5, s. s., 

9474).15 cts. per lb. 

purest carbolic medical soap (79 c, 

s. s., 9474). 

Cambrics, as cotton cloth, 
scoured, entitled to admission as un¬ 
bleached cottons (s. s., 8988). 
Camel’s hair, and mfs.wholly or ptly of, 
-f -f- as wool and mfs. of wool, 
noils, as wools of Class 2. 

pencils in quills (427). 

mounted with metal and having 

wood handles (215). 

shawls (396 a and d) 

49^ cts. per lb. and 
tops, as wool tops of Class 2. 

Cameos, cut, but not set f (454 a) . 

imitations of glass or paste, not set, 
and not over 1 inch in size (454 c)... 

in frames (452). 

or imitations, if jewelry (452). 


25 


20 

20 

30 

20 


20 

20 


50 

20 

10 

25 

35 


20 


40 

45 

60 

10 

10 

50 

50 


Cameos, precious metals or imitations 
thereof set with, as jewelry (452).... 

rough or uncut (557).Free. 

set, not jewelry and + -f (4545). 

Cameras, and tubes for, of glass and 

brass, gl. ch. v. (108). 

met. ch. val. (215). 

used by amateur photographers, and 
brought with them on their arrival 
in U. S. (752, s. s., 7739).Free. 

Camomile flowers, cr. (560).Free. 

not cr. (24). 

oil (661).Free. 

Camphor, crude (527).Free. 

oil, misnamed “refuse” (76, s.s.,9264) 

refined (15).4 cts. per lb. 

wood, unmfd,, in large sticks, for cabi¬ 
net-makers’ use (756, s, s., 5271). 

Free. 

Camwood, cr. or in sticks (560).Free. 

not cr. (24). 

Canada, appraisement of European goods 
from, not originally destined for the 
U. S. should be at the market value 
in Canada (s. s., 6918). 
articles of trifling value brought from 
by passengers, not dtbl. (s. s., 436). 
baggage for (s. s., 7550). 
entries of merchandise imp. in large 
tows (s. s., 6400). 

exp. duty on logs, etc., repealed by, 
(s. s., 10,285). 

persons visiting to purchase clothing or 
other dtbl. goods, must pay duty 
thereon (U. S., 6898). 
shipment of domestic goods through, 
from one U. S. port to another, not 
bona fide exportations (s. s., 7172). 
postal cards, dtbl. as printed matter 
(423, s. s., 7903, 10,624). 
products in transit, amendment of 
rules for expt. of (s. s., 5730, 8105, 
10,205). 

Canary seed (699).Free. 

Cancellation of int. rev. exp. bonds 
(s. s., 5845). 


50 


25 


60 

45 


10 


25 


10 


*- The department held in s. s., 10,367 that calves, the production in Mexico of American cows that 
had strayed across the border from Arizona and accompanied them on their return, were subject to 
duty. 

I Cameos cut in onyx, agate and crocidolite, and ready for use as settings for rings, dtbl. under 
this provision at 10 per cent. (s. s., 9211). 










































c 


SCHEDULE OF DUTIES. 


Per ct. 

Candelabra, dtbl. according to material, 
not free as “ regalia” (s. s., 7712). 

Candied citron (303, s. s., 9357). 35 

orange and lemon peel (305). 

2 cts. per lb. 

Candle-nuts, cr. (560, s. s., 1958)...Free. 

notcr. (24, s. s., 1958). 10 

Candles and tapers + -j-, as unenu¬ 
merated mfs. (773 5). 20 

compound carbon, of brass, charcoal, 
and chalk, for electric lights (215, 

s. s.,4815). 45 

wax (459). 25 

Candle sticks, according to material, 
for use in religious processions (692 a, 

s. s., 7712).Free. 

of painted metal, invoiced as japanned 

ware (215, s. s., 9522). 45 

ormolued or bronzed metal (215, s. s., 

6683). 45 

tar or residuum (773 ?>, s. s., 5049). 20 

wicks and wicking (355). 40 

Candy. (See “Confectionery” or 
“Sugar.”) 

Cane, bamboo, rattan, reed, etc.,t?r. or 

rough (756 h and d) .Free. 

chair, mfd. of rattans or reeds in what¬ 
ever shape (229). 10 

juice sirups (726).Free. 

seed, for Agr. Dept, or U. S. Bot. 

Garden (679)...Free. 

sugar or slips of, for seed (699)...Free, 
same if not for seed (773 a, s. s., 

7734). 10 

Canella alba bark, cr. (560).Free. 

not cr. (24). 10 

Canes -f + finished or ptly. mfd. accord¬ 
ing to material. 

medlar or medow oak, finished except¬ 
ing mountings and polishing (230, 
s. s., 9067). 35 


37 

C 

Per ct. 

Canes, sticks of wood + +in the rough 
or only cut into lengths suitable for 

(756 e) .Free. 

with pipe bowls (468 a, s. s., 3692). 70 

with silver or other metal mountings 

(215). 45 

with watches in handles (215, s. s., 

9061). 45 

Canned fish, excepting anchovies, sar¬ 
dines, and free shell-fish (295). 30 

sausage meat (312, s. s., 7066). 25 

shell fish. The fish are free but cans 
dtbl. (703, 296, s. s., 6548, 7541). 

For duty on cans see “ Cans,” below, 
tomatoes as presvd. veg. -f -f (287, 

s. s., 6889). 45 

Cannel coal, 2240 lbs. to ton (432 a, s. s., 

747).75 cts. per ton. 

Cannetille, as bullions (196). 30 

Cannon, as mfs of met. (215, s. s., 7643). 45 

Canoes, not personal effects (s. s., 6071). 

Cans or pkgs. of tin or other metal, 
contg. free shell fish, after June 30, 
1891, as follows, viz. : 
not over 1 qt. in contents (296 a). 

8 cts. per doz. 
those exceeding 1 qt. pay in addition 
to above for each addl. I qt, or 
fraction thereof (296 h). 

4 cts. per doz. 
up to June 30, 1891, the duty remains 
as under acts prior to Oct. 1, 1890.* 


Cantharides, cr. (560).Free. 

not cr. (24). 10 


Canton crapes, as mfs. of S. -j- + (414 a) 50 
flannels, as cotton cloths (s. s., 3422). 
Canvas, cotton for emb. pps. dtbl. as 
cotton cloths (s. s., 6362). 
linen as other linen cloths under 364, 

371 and 374. (See s. s., 7814, 
10,231). 


« Old law; “ Cans or packages made of tin or other material containing fish of any kind admitted 
free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject 
to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be 
subject to an additional duty of one cent and a half for each additional quart or fractional part 
thereof.” (Act of February 8,1875, ^ 4, s. s., 5670.) 

Under which the department held that “ all cans or packages (not ordinary fish barrels or kegs, 
s. s., 2160) containing free fish of any kind, if not exceeding one quart in contents, one cent and a 
half each ; if exceeding one quart, they are subject to an additional duty of one cent and a half for 
each additional quart, or fractional part thereof (s. s., 2160). Cans mfd. in U. S. of foreign tin, 
exported and returned filled with fish, are subject to this duty (s. s., 2435;.” Reversed, s. s., 8761. 

































38 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Caoutchouc, cr. rubber (613).Free. 

Capacity of bottles contg, brandy, ale, 
beer or porter (s. s., 6191, 9506). 
of packages of wine, beer, brandies, 
etc. (336^, s. s., 7679). 
of packages of alcohol or ale. prepara¬ 
tions or compounds not restricted 
as to (s. s., 8840). 

Capadastras, metal (215, s. s., 8549). 45 

Cape gum, cr. (560).Free. 

not cr. (24). 10 

net, C. for hat-crowns (373 a, s. s., 

7430). 60 

Capers (287). 45 

Cape sheep skins, with wool on,^^., dtbl. 

as 1st cl. under 384 a (s. s., 10,492). 
Capes, -f -f according to material, 
cotton or other veg fibre, not emb. 

and not pt. rubber (349 a). 50 

fur, ch. V. (461). 35 

silk, ch. V. not pt. rubber (413 a). 60 

wholly or ptly. of W., wstd. or hair 

(396 or 397).49| cts. per lb. and 60 

Capitation tax on stowaways as passen¬ 
gers (s. s., 7940). 

Caps, for wearing apparel, dtbl. accord¬ 
ing to material as such or as mfs. 

+ +. 

paper fulminating (439, s. s., 2342)... 30 
percussion, including percussion cases 
for cartridges (442, s. s., 2148, 2150). 40 
Capsules, med. preps, ale. (74). 

50 cts. per lb. 

same, non-alc. (75 a). 25 

if mercurial med. preps. (75 /j). 35 

metallic seals or covers for bottles, 

etc. (215). 45 

porcelain evaporating dishes, plain 

white (101Z)). 55 

Carabines or carbines (215). 45 

Caraway oil (661).Free. 

seed (699).Free. 

Carbolic acid, all (473, s. s., 6496, 6609). 

Free. 

Carbolized cottons (75 a, s. s., 4987). 25 

ligatures, silk (410 a, s. s., 4987). 30 

sheep-wash (773 5, s. s., 2426). 20 

Carbon, animal, fit for fertilizing only 

(511).Free. 

bisulphate and bisulphide of (76). 25 

blocks or plates (773 5, s. s., 8777). 20 


c 

Per ct. 

Carbon, bone-black (52). 25 

candles, compound, brass, charcoal 
and chalk for electric lights (215, 

s. s.,4815). 45 

gas retort (773 5, s. s., 5050). 20 

Carbonate of ammonia (10 a). 

If cts. per lb. 

baryta, or witherite (500).Free. 

iron (76). 25 

magnesia (native mineral) or mag¬ 
nesite (640).Free. 

calcined (34 5). 8 cts. per lb. 

med. (34 a).4 cts. per lb. 

potash, cr. (685).Free. 

soda (76). 25 

strontia, mineral (725).Free. 

Carboys, Am. re-impt. (See “Ameri¬ 

can Mfs.”) 

for., filled or empty. (See “Bottles” 
or “Glass.”) 

Carbuncles, cut but not set (454 a). 10 

rough or uncut (557).Free. 

set and com. kn. as jewelry (452). 50 

set, other than above H —\- (454 5). 25 

Carcasses,‘fresh beef, mutton and pork 

in (311).2 cts. per lb. 

fresh meat and game in, other than 
poultry and the above (773 a, s. s., 

2325, 7202). 10 

poultry dressed (315).5 cts. per lb. 

Cardamon (in?) seed, crude (699)...Free. 

not cr. (24). 10 

Card baskets, according to material, 
iron-wire and decorated porcelain, 

p. ch. V. (100, s. s., 7154). 60 

of tinned iron-wire (215, s. s., 8578). 45 
but in no case less than the rate 
on the wire (148 g). 

Cardboard screens or fiins, with printed 

floral designs (425, s. s., 5569). 25 

boards and “card middle boards” 

(420a, s. s., 6632). 35 

Card-cases according to material, 
clothing, of tempered steel-wire (159 a). 

50 cts. per sq. ft. 
other than above (159 5 ). 

25 cts. per sq. ft. 
permanently attached to metal parts 
of machinery (215, s. s., 8973).... 45 

rule for measuring (s. s., 5800). 
wool cloth for mf. of, dtbl. under 


















































r 


SCHEDULE OF DUTIES. 


C 


Per ct. 

392 as mfs. of W. + + (s. s., 
9012). 

Card-holders, of embossed plain paper 
and printed cards (423 or 425, s. s., 
10,066). 25 


same, of surface-coated paper 

(420 a) . 

Carded goat’s-hair, or Cashmere noils, 
dtbl. as wools of Class 2 (3845, 

s. s., 7081).12cts. per lb. 

Cardigan jackets, cuffs, etc. (396 a and 

d) .49^ cts. per lb. and 

Carding machinery part metal (215, s. s., 

1136). 

Cards, blank (420 a)* . 

business (423, s. s., 3941). 

Chinese playing, plain red stripes with 
or without device or imprint (424, 

s. s., 8617).50 cts. per pack. 

lithographic show or other (420 h) . 

of “folding figures,” printed (423, 

s. s., 8984). 

playing, wholly or ptly. mfd. (424, s. s., 

3270).50 cts. per pack. 

printed, picture, or other (423, s. s., 

4719). 

of silk and paper S. ch. v. (414 a, 

s. s., 7432). 

visiting, with printed gilt borders 

(423, s. s., 6925). 

wool or cotton, with metal teeth (215) 
Carlsbad or Carlsbaden salts, natural or 
artfi. (76, s. s., 2817, 9217, 9715).... 
Carmine lake, dry or grd. in oil or water 

(61 a) . 

Persian berry, a paste used in calico 

printing {77Sb, s. s., 5865). 

water color (61 5). 

Carmined indigo (29 5).10 cts. per lb. 

Carnelian, cut, but not set (454 a). 

rings, as jewelry (452, 774 a, May 15, 
1866, D. & 0., March 29, 1871, 

N. Y.). 

rough or uncut (557).Free. 

set H—h (454 5)... 

Carpet-beaters, rattan (230, s. s., 7188).. 
Carpets or carpetings. 

All carpets and carpeting of like char- 


35 


60 

45 

35 

25 


35 

25 


25 

50 

25 

45 

25 

25 

20 

30 

10 

50 

25 

35 


39 

C 

Per ct. 

acter or description with Aubusson, 
Axminister, Moquette or Chenille, 
or with Saxony, Wilton or Tournay 
Velvet, or with Brussels or Tapestry 
Brussels, or with Velvet or Tapestry 
Velvet carpets or carpetings, are 
specifically made dutiable at the 
same rates respectively as those to 
which they assimilate, 
and rugs, commercial distinction 
between (s. s., 9174). 

“angola” so-called (405, s. s., 1463). 

14 cts. per sq. yd. and 40 
art-squares. (See below under this 
title.) 

Aubusson, Axminster, moquette,* che¬ 
nille, and carpets woven whole for 
rooms, and all of like character and 
description (399). 

60 cts. per sq. yd. and 40 
Axminister. (Seeabove “Aubusson,” 
etc.) 

baize or bookings (406 a). 

22 cts. per sq. yd. and 40 
bedsides. (See below under this title.) 
Berlin and similar rugs (399). 

60 cts. per sq. yd. and 40 
broche (401, s. s., 7894). 

44 cts. persq. yd. and 40 
Brussels, rea?, and all of like character 
or description (401). 

44 cts. per sq, yd. and 40 
Brussels, tapestry, and all of like 
character or description (403). 

28 cts. per sq. yd. and 40 
Bj^zantine (401, s. s., 6538). 

44 cts. per sq. yd. and 40 
chain, Venetian (404). 

19 cts. per sq. yd. and , 40 
chenille. (See above “Aubusson,” 
etc.) 

Chinese matting (575).Free. 

church seating of hemp and W. (407, 

s. s., 8944). 50 

cork, val. not over 25 cts. per sq. yd. 

(369 a). 40 

val over 25 cts. (369 h). 

15 cts. per sq. yd. and 30 


Possibly the proper classification of these is under 425 as mfs. of paper -j- ^-t 25 per cent, as 

there is no specific provision in 420 for mfs. of cardboard. 






























40 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Carpets, cotton, wholly or ptly. of (407). 50 
covers. (See below under this title.) 
druggets (406 a). 22 cts. per sq. yd. and 40 
Dutch. (See “ Wool, Dutch ” below.) 

felt (406 h) .11 cts. per sq. yd. and 40 

flax, wholly or ptly. of (407). 50 

floor matting. (See “ Matting ” below 
under this title.) 

French moquette (399, s. s., 2638). 

60 cts. per sq. yd. and 40 
hand-stitched (a work of art) bought 
by a church, not free (s. s., 8346). 
hassocks, portions of. (See below.). 


-f according to material. 

hemp (363).6 cts. per sq. yd. 

ingrain,*treble (404). 



19 cts. 

per sq. 

yd. and 

40 

two-ply (405). 





14 cts. 

per yq. 

yd. and 

40 

two-ply. 

woven in 

squares (405, 


s. s., 8588). 14 cts. 

per sq. 

yd. and 

40 

jute (363).. 

.6 

cts. per sq. yd. 


Kalmuck 

plain filling (407, 

s. s.. 


10,038).. 




50 


Madras of jute (363, s. s., 4861, 7548). 

6 cts. per sq. yd. 

mats of cocoa-fiber or rattan (464 h). 

8 cts. per sq. ft. 
mats, portions of carpets. (See below.) 
other -f- -f according to ma¬ 
terial. (See “Mats.”) 
matting, cocoa-fiber or rattan (464 a). 

12 cts. per sq. yd. 
floor of round or split straw, includ¬ 
ing Chinese matting (575). ...Free, 
other + according to material, 
moquette. (See above “Aubusson,’’ 
etc.) 

Mosaic velvet {B) of wool (407, s. s., 

6033). 50 

“ Napier matting,” so-called but really 
jute carpeting (363, s. s., 8143). 

6 cts. per sq. yd. 

oriental rugs (399). 

60 cts. per sq. yd. and 40 
patent velvet (402). 

40 cts. per sq. yd and 40 
“patent velvet,” so-called, but really 


c 

Per ct. 

a mf. of wstd. and C. for upholster¬ 
ing., dtbl. under 392 (s. s., 7094, 
9850). 

plush, plainly woven in one color, 
without figure, and not requiring 
Jacquard machine (407, s. s., 4720). 50 

portions of + +, made wholly or ptly. 
of W. including 
art-squares, 
bed-sides, 
covers, 
hassocks, 
mats, 
rugs, 

screens, and other^ 
pay same rates as carpetings and 
carpets of like character and de¬ 
scription (408, s. s., 3390). 
rugs, Berlin, oriental and similar rugs 

(399).60 cts. per sq. yd. and 40 

rugs, other than above according to 
material. (See ‘ ‘ Bugs. ’ ’) 
samples of, when dtbl. (s. s., 2640, 
9462). 

Saxony (400)...60 cts. per sq. yd. and 40 
screens, not carpeting. (See 
“ Screens.”) 

“slipper carpetings,” wstd. formf. of 
shoes and slippers, as mfs. of wstd. 
under 392 (s. s., 2452). 
squares and stair carpets of felt other 
than druggets (406 5, s. s., 10,111). 

11 cts. per sq. yd. and 40 
same, if druggets (406 a, s. s , 10,111). 

22 cts. per sq. yd. and 40 
tapestry Brussels and all of like 
character or description (403,* 
s. s., 6060). 

28 cts. per sq. yd. and 40 
velvet, and all of like character or 
description (402,* s. s., 6060). 

40 cts. per sq. yd and 40 
three-ply (404). 19 cts. per sq. yd. and 40 
tournay velvet, and all of like char¬ 
acter or description (400). 

60 cts. per sq. yd. and 40 
treble ingrain (404). 

19 cts. per sq. yd. and 40 


* According to decision (s. s., 6060) tapestry velvet and tapestry Brussels carpets woven whole, 
but too small for ordinary rooms, are dtbl. under 402 and 403 respectively. 











SCHEDULE OF DUTIES. 


C 

Per ct. 

Carpets, two-ply ingrain, including those 
woven in squares (405, s. s., 8588). 

14 cts. per. sq. yd. and 40 
velvet, and patent and tapestry velvet, 
and all of like character or descrip¬ 
tion (402).40 cts. per sq. yd. and 40 

Venetian, chain (404). 

19 cts. per sq. yd. and 40 

yarn (407). 50 

Weardale, or crumb-cloths (405, s.s., 

W4). .14 cts. per sq. yd. and 40 

Wilton (400)....60 cts. per sq. yd. and 40 
wool, Dutch (405, s. s., 9632). 

14 cts. per sq. yd. and 40 
wool, flax or cotton, or ptly. of either 


+ + (407). 50 

wool-plush, plainly woven in one color 
and not requiring use of Jacquard 
machine (407, s. s., 4720). 50 


woven whole for rooms,* such as Au- 
busson, Axminister, moquette and 
chenille, and others of like character 
or description, and including orien¬ 
tal, Berlin, and similar rugs (399, 
s. s., 6060, 7474,-8588). 

60 cts. per sq. yd. and 40 

yarn, Venetian (407). 50 

Carpet-wools. (See ‘ ‘ Wools. ’ ’) 

-yarns. (See “Wools” and “Yarns.”) 
Carraway oil, etc. (See “ Caraway.”) 
Carriage clocks, leather cases for (461, 

s. s., 9477). 35 

furniture and hardware -f- accord¬ 
ing to material. 

robes or rugs, wool and hair, as mfs. 
of W. -f- under 392 (s. s., 7298, 
8702). 

steps, mfs. of metal (215, s. s., 10,386). 45 
Carriages (dtbl.) and parts of, and car¬ 
riage furniture and hardware are no 
longer specifically provided for as 
such^ but all -f- -f are dtbl. accord¬ 
ing to material. 

in use abroad a year or more by their 
owners who bring them here for 
their use, as household effects (516, 

s. s., 6712).Free. 

actually owned by persons immigrating 


41 

C 

Per ct. 

to the U. S. with their families and 
in actual use for the purpose of such 
immigration, under regulations 

(483 i).Free. 

Cars,platform,partmetal (215, s.s., 7684) 45 
railroad. Am. built, repairs to, in 
foreigncountry(Pt. I., 1097, s. s., 

385). 50 

Pullman, used only in through traffic 
• between Canada and U. S., re¬ 
pairs to and refurnishing of (s. s., 

5093).Free. 

railway or other, part metal (215, 

s. s., 9623)... 45 

foreign built arriving from Canada, 
see ruling as to (s. s., 9549). 

Car-tires, iron or steel (185 a). 

2^ cts. per lb. 

Cartons. (See 845 d, e and f as to duty 
on.) 

Cartridge belts, part metal (215, s. s., 

8515). 45 

cases, part metal (215, s. s., 3552, 

3846). 45 

other as percussion caps (442, s. s., 

3552, 3846). 40 

shells or “central fire cases,” brass ch. 

V. (215, s. s. 3846). 45 

Cartridges, metallic (215, s. s., 3622, 

6634). 45 

other, as percussion caps (442, s. s., 
1591,2148,3552). 40 

Car-truck channels, iron or steel (137). 

^ of 1 ct. per lb. 
same, riveted or bolted together (137, 

s. s., 9864).^ of 1 ct. per lb. 

trucks, Canadian, to form part of Am. 
cars, dtbl. (215, s. s., 9688). 45 

Carui, or caraway oil and seed. (See 
“ Caraway.”) 

Carved church altars, not free (s. s., 
6032). 

Carving knives and forks. (See 
“ Knives.”) 

Carvings, im. of wood, sawdust and 


glue (230, s. s., 7831). 35 

im. moulded of wood-pulp, sawdust 
and glue (461, s. s., 7431). 35 


* This was under former laws, held to include so-called “ Turkish rugs ” of sufficient size to cover 
an ordinary room and to supersede the use of carpets (s. s., 2577). 





























42 SCHEDULE OF DUTIES. 

c C 


Per ct. 

Carvings of vases, birds, etc., in soapstone 

(773 6, s. s., 9042). 20 

Car-wheel centres, iron or steel, wholly 
or ptly. finished (185 a).. 2^ cts. per lb. 
Car-wheels, Am., expt. and returned 
worn out, not free (s. s., 8229). 


Cascarilla bark, cr. (560).Free. 

not cr. (24). 10 


Cases, as coverings. (See “ Coverings.”) 
card-, according to material, 
cartridge-. (See “Cartridge.”) 
empty, + + according to material, 
leather, or Ir. and wood, empty or 
separately impt. for carriage clocks, 
opera glasses, optical and other 
insts. (461, s. s., 7576, 8388, 9477)... 35 
metal, for spiral met. canes, and being 


part thereof (215, s. s., 8394). 45 

packing-, empty and shooks for, of 
wood -|- (228). 30 


watch-. (See “Watches.”) 

Cashmere gloves and hosiery, knit, dtbl. 
under 392 (s. s., 10,335). 
goat hair, all classed with second- 
class wools under 377 and 384 h (s. s., 
6999). 

noils dtbl. as wools of same class (s. s., 
7470). 

shawls, dtbl. under 392. (See 
“Shawls.”) 

Cashmeres, contg. a few threads of C., 
dtbl. as all W. dress goods under 
395 (s. s., 8624). 

Casks and barrels, American. (See 
“ American.”) 

foreign, of wood, contg. canary seed, 
as unusual coverings (228, 845/, s. s., 

7786). 30 

same, empty (228). 30 

iron drums with wooden ends covering 
cement subject to specific duty (s. s., 

7829).Free. 

same, covering cement subject to ad 
val. duty, their value must be in¬ 
cluded in, and added to that of their 
contents (845 a to e). 
heading-blocks for, of wood, rough 
hewn or sawed only (223). 20 


Per ct. 


headings further mfd. and shooks for, 

of wood (228, 774 ct). 30 

wine, with carved heads and of unusual 
quality and finish, as mfs. of wood 
-|—h (230, s. s., 5346). 35 


same, contg. wines, are subject to 
separate duty. 

Cassava, cassada or tapioca, flake or 
pearl (730, s. s., 9031,11,406)..Free, 
flour. (See “Tapioca.”) 

Cassia, cassia buds, and cassia vera. 


ground or powdered (326). 

4 cts. per lb. 

unground (713).Free. 

fistula, cr. (560).Free. 

not cr. (24). 10 

oil of (661).Free. 

saigon, as cassia, see above (s. s., 
4039). 

Cassiterite or black oxide of tin, until 

Julyl, 1893 (736).Free. 

after June 30, 1893 (209). 4 cts. per lb. 

Brit see proviso as to, 209. 


Cassocks, dtbl. according to material if 
impt. by clericals 4br personal use, 
or as their individual poperty (s. s., 

3859, 4435). 

sp. imported for religious societies for 
use as regalia (692, s. s., 4435, 

5942, 7135).Free. 

tissue-paper with fulminating caps, 
for use as “German favors” (425, 

s. s.,9433). 25 

Castana or castanea nuts (309). 

1^ cts. per lb. 
Castanets, or so-called “bones,” accord¬ 
ing to material. « 

Caster, or cruet stands, kn. as “casters,” 
according to material. 

Casters or cruets, in the stands, and as 

part thereof, gl. ch. val. (108). 60 

same, met. ch. val. (215). 45 

not in the stands, if cut or ornamented 

(108). 60. 

same, if plain, molded or pressed glass 
bottles or vials, dtbl. as such.* (See 
“Glass bottles,” etc.) 
furniture, according to material. 


I do not feel certain of the correctness of this classification. Possibly it should be under 105; 
but the clause I have adopted seems to me more specific.— Editor. 

























SCHEDULE OF DUTIES. 


C 


Per ct. 

Cast hollow - ware, coated, glazed, or 

tinned (163).3 cts. per lb. 

same, of cast-iron, plain (161). 

cts. per lb. 

Castile soap (79).cts. per lb. 

Castings, iron-f -f (161).!^ cts. per lb. 
for furnaces, grd. and fitted (161, s. s., 

^939).1^ cts. per lb. 

for machinery ptly. mfd. + -f (215, 

s. s., 6829). 45 

malleable -f -f (162)..lf cts. per lb. 
of malleable iron, galvanized or tinned 
d—h and other than cast hollow- 

ware (215, s. s., 8180). 45 

of steel. (See “Steel.”) 

Cast-iron(malleable) ferrules and sockets, 
cylinder polished for Hardy’s patent 
picks (162, s. s., 6774). 

If cts. per lb. 
pipes of all kinds (160). 

of 1 ct. per lb. 
vessels, plates stove-plates, and¬ 
irons, sad-irons, tailors’ and hat¬ 
ters’ irons (161). ...ly^^ cts. per lb. 

Castor, or castoreum (528).Free. 

beans or seeds,* 50 lbs. to bus. (284). 

50 cts. per bush. 

oil (37).80 cts. per gal. 

Hawaiian (1278).Free. 

Cast plate glass. (See ‘ ‘ Class. ”) 

Casts, bronze, etc., sp. imp. (See 
“Schools” and “Societies.”) 
immoral, impt. prohibited (782-3-4). 
other, according to material. 

Cast-steel edge tools H—f- (215, s. s., 

7783) . 45 


Catalogues, printed advertising, in 


French (513, s. s., 6991).Free. 

Catechu or cutch (554).Free. 

Catgut, ligatures for surgical uses (75 a 

or 459 a, s. s., 4987). 25 

mfs. -f -f of which it is ch. v.(459a). 25 

strings or cords (529).Free. 

unmfd. (529).Free. 


Cathedral glass, as unpolished cylinder 
glass (112, s. s., 6984). 


43 

C 


Per ct. 

rolled, as rolled or rough plate gl. 

(114, s. s., 6809). 

Catheters, C. coated with rubber, r. ch. 

V. (460, s. s., 7319). 30 

glass ch. val. (108). 60 

rubber and wire (215, s. s., 7349). 45 

Catsup of all kinds (287). 45 

Cattle, bovine or neat, over 1 year old 

(248 a).$10 each. 

not over 1 year old (248 Z*)..$2 each, 
domestic, inspection of for exp. (868, 
s. s., 3867, 4462). 

hair, unmfd. -f + (604).Free. 

quarantine of impt. (866, s. s., 5753, 
6491). 

report of U. S. Treas’y cattle commis¬ 
sion as to foot and mouth disease of 
(s. s., 5848). 

restrictions as to impt. of, or of their 
hides (791-2, 864 to 868, s. s., 5841, 
6411). 

rules for impt. and entries of (s. s., 

5841, 6411). 


spice, Eggo’s (75 a, s. s., 5370). 25 

or food, Thorley’s (75 a, s. s., 9072). 25 

Cauliflowers, in nat. state (288). 25 

in salt or brine (287, but see s. s., 5098) 45 
prepd. and sealed in air-tight cans or 

bottles (287, s. s., 9024). 45 

(See 845 as to duty on coverings.) 
Caustic potash, other than refined in 

sticks or rolls (685)..Free. 

refined in sticks or rolls (70). 

1 ct. per lb. 

soda (81).1 ct. per lb. 

adulterated (81, 774 a, s. s., 4118). 

1 ct. per lb. 

and lime combined (76, s. s., 9126).. 
in solution (81, 775 a, s. s., 4066). 

1 ct. per lb. 

Cavalry trumpets and bugles (215, s. s., 

5217). 

Caviare (fish eggs) prepd., in cansf 

(295, 774 a, s. s., 2372). 

Cayenne pepper, grd. or pulv. (326 b). 

4 cts. per lb. 


25 


45 


30 


* No allowance for dirt in castor beans or seeds (s. s., 7919). 

t There is no express provision in the act of 1890, such as that of par. 283 of the late law, for “ fish 
prepared or preserved,” but that of 295 seems sufficiently comprehensive to supply the defect. If 
caviare can properly be held to be “ meat,” paragraph 312 would include it. 
































44 

C 


SCHEDULE OF DUTIES. 

Per ct. 


c 

Per ct. 


Cayenne pepper, ungrd. (326 a) 

2^ cts. per lb. 

Cedar, bark, mfs. of, + + (773 6, s. s., 

5469). 20 

boxes for house or cabinet furniture 

(230). 35 

other than above and + + (230)— 35 

casks and barrels (228). 30 

fence posts, not sawed (755).Free. 

same, sawed (220 a) . 15 

handle-, heading-, shingle-, and stave- 
bolts, * rough and not sawed (755). 

Free. 

hop-poles (755).Free. 

in the log, * rough or hewn (756 a). 

Free. 

This provision (756 a) includes only 
such cedar as is fit or intended 
for use as cabinet wood (s. s., 
5842). 

logs* squared by hewing (756a, s. s., 

10,402).Free. 

logs* and round unmfd. timber of, 
including poles other than telegraph 
and telephone, and with or without 

the bark (754, s. s., 5842).Free. 

packing boxes, and shocks for, -j- -f 

(228). 30 

paving posts, after March 1,1891 (219) 20 
posts, fence. (See above.) 
railroad ties, after March 1, 1891 (219). 20 

saw-dust, other than for dyeing or 


tanning (773a, s. s., 4899). 10 

sawed, all forms of, including sawed 

boards, deals, and plank (220 a). 15 

shocks, for casks and barrels (230, 

s. s., 578). 35 

staves, other than sawed (227). 10 

sawed (220 a). 15 

telegraph, and telephone poles after 

March 1, 189 (1219). 20 

trees or poles, trimmed for fence rails 

(220 h) . 20 

veneers of, unmfd. (220 6). 20 

Cedrat oil (661).Free. 

Celery in natural state (288). 25 


salt (287, s. s., 6080). 45 

seed (286). 20 


Celluloid, cr. or unmfd. (21 a). 

50 cts. per lb. 
in finished or ptly. finished articles 

(21c).60 cts. per lb. and 25 

ornaments (21c, s. s., 8941). 

60 cts. per lb. and 25 
rolled or in sheets (21 6). 

60 cts. per lb. 


Cement, all -j- + (95 c). 20 

bicycle (95 c, s. s., 8507). 20 


bricks, dtbl. under 94 as brick (s. s., 
8044). 

copper, or fine copper in (193) 

1 ct. per lb. 

hydraulic. (Seebelow “Koman,” etc.) 
Portland, ptly. mfd. as other hydraulic 
under 95 a (s. s., 8199). 

Roman, Portland, and other hydraulic, 
in barrels, sacks or other pkgs. 

(95 a) ...8 cts. per 100 lbs. 

including weight of coverings, 
same in bulk (95 6)..7 cts. per 100 lbs. 
so-called “ calcined magnesite ” (95 c, 

s. s.,9375). 20 

so-called, but d. as alkaline silicate 

(84, s. s., 8781). ^ ct. per lb. 

see suggestions as to appraisement of, 
when subject to ad valorem rates 
(s. s., 6025). Under the present law 
the value of coverings must be in¬ 
cluded in appraisements (s. s., 845 
a to d). 

Centers of car-wheels (see Car-wheel). 
Central fire cases, metallic (215, s. s., 

3846, 6634). 45 

Cerates, -j- -f- med. preps. (75 a). 25 

Ceresia or ceresin, refd. min. wax (751, 

s. s., 2703, 6258).Free. 

Cerium (530).Free. 

Ceruleine, or coerulein coal tar dye (18, 

s. s.,5113, 8768). 35 

Chain or chains, all kinds, made of iron 
or steel, including cables and cable- 
chains, t curb-, saddlery-, harness-. 


See the proviso to par. 218 p relating to foreign export duties on logs, etc., which does not how¬ 
ever seem to affect cedar or any other product than the sawed lumber provided for by 218. 

t The special provision under the tariff act of July 14, 1862, for “cables and cable-chains” 
enacted “ that no chains made of wire or rods of a diameter less than one-half of one inch shall be 
considered a cha in cable.” 




































c 


SCHEDULE OP DUTIES. 


Per ct. 

coach-, trace-, and all other steel or 
iron chains* except jewelry^ P^^y* 
duty per lb. according to diameter., 
as follows, viz. ; 

f of 1 inch or over (164a)..lT^ cts. 
under f and not under f in. (1645). 

1 ^ cts. 

under | inch (164 c). 2 ^ cts. 

But no chain or chains of any de¬ 
scription to pay a lower rate than 45 

brass ball (215, s. s., 7878 ). 45 

brass or other metal + + if jewelry (452) 50 
same not jewelry (215, s. s., 10,410)... 45 
gutta percha or hard rubberf (461)... 35 

jewelry real or mock (452). 50 

links or split-rings of wire (215, s. s., 

8865). 45 

human hair, if jewelry (452). 50 

not jewelry f (461). 35 

metal, all +-f (215). 45 

watch, of steel, as jewelry (452, s. s., 

8830). 50 

short pieces of* brass curb-chain for 
mf of watch chains (215, s. s., 

9060). 45 

Chair cane, or reeds of whatever shape, 

made of rattans or reeds (229). 10 

Chairs, finished or unfinished of wood 

(230). 35 

lawn or garden, of cast-iron, galvanized 

(215). 45 

not galvanized or coated (161). 

cts. per lb. 

of metals other than plain cast-iron 

(215). 45 

but none made of iron or steel wire, 
or of which either is the comp, 
part of ch. val. (galvanized or un- 
galvanlzed) can be entered at a 
lower rate of duty than the wire 
of which they are made wholly or 
in part (148 g). 


45 

C 

Per ct. 

willow or osier (459 c).. 40 

wire + + (215). 45 

(But see above “Lawn,” etc.) 

Chalk and glue figures, chalk ch. v. 

(1005, s. s., 6933). 55 

billiard- and blackboard- (16 5 ). 20 

French- (16 a).l ct. per lb. 

precipitated or prepd. J (16 a). 

1 ct. per lb. 

preparations, all -f -f (16 5). 20 

red (16 a). 1 ct. per lb. 

unmfd. (531).Free. 

Chamberg blanche, S. mf + -f (414a). 50 

Chamois leather toilet mats (461, s. s 

8789).; 35 

skins (456 a). 20 

Chamomile. (See ‘‘ Camomile. ’’) 
Champagne and bottles. (See “Wines.”) 
Chandeliers, according to material, 
for churches not free as “regalia” 
under 692 (s. s., 7303, 7712). 

Changeable colored paper pictures on 

plain paper (425, s. s., 6098). 25 

on surface-coated paper (420 a, s. s , 

6098). 35 

Channels, car truck-, and other of iron or 

steel (137).of 1 ct. per lb. 

Chanteaud’s seidlitz (76, s. s., 6837). 25 

“Chapels” so-called, cardboard boxes 
ornamented with shells, the latter 

ch. V. (462, s. s., 8531). 40 

Chappatote or Mexican asphalt, cr. (496, 

s. s., 4867).Free. 

Charcoal (532).Free. 

bar-iron, crop-ends cut off in mf of 

(1366, s. s., 8701).$22 per ton. 

capsules, med. prs. (75 a). 25 

iron. (See “Iron.”) 
so-called but com. kn. as “carbon 
blocks or plates ’ ’ (773 5, s. s., 8777). 20 
specially prepd. with saltpetre, etc. 

(773 5, s. s., 8669). 20 


^ By dept, decisions the following are dtbl. as iron or steel chains under par. 164, to wit: Curb, 
s. s., 6101; trace, s. s., 5948; loop, swivel, etc., parts of dog chains, s. s., 9213; bicycle gearing, s. s., 
9969; pole, s. s., 8739; short iron for special uses, s. s., 6155; surveyors’, s. s., 8740, and steel for 
holding bunches of keys, s. s., 9843. 

t Quaere. Whether 164 d, is not sufficiently comprehensive to modify the duty on even other than 
metal chains? 

X A so-called “prepared chalk,” but really a very fine quality of whiting for gilders’ use, and 
invoiced as “ Bed Cross Cliffstone Paris White,” was held to be dutiable as whiting or Paris white 
(s. s., 5374). 









































46 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Charges, compulsorily added on entry, 
relief for (s. s., 9752). 
cost of engraving mfrs. name on opera 
glasses, dtbl. (s. s., 8831). 
deduction of as non-dutiable not al¬ 
lowed when included in same items 
with dtbl. charges (s. s., 8040). 
dutiable, bow appraised (s. s., 7534, 
and see 2 :>ar. 845). 

dutiable, rule for distribution of, when 
goods in one invoice pay different 
rates of duty (s. s., 5659). 
for cartage, labor, and storage on goods 
entered under 952, Pt. L, by ap¬ 
praisement (s. s., 8993). 
for “lot money,” brokerage, insur¬ 
ance, interest, dressing, dyeing and 
cold storage of dressed seal furs, 
dtbl. (s. s., 8899). 

in invoice, bow to be stated (s. s., 7557). 
non-dtbl. rule as to allowance of on 
pro forma invoices (s. s., 7931). 
rule as to mdse., /. o. h. (s. s., 5621, 
9790). 

unclaimed goods, involuntary con¬ 
signees not liable for (s. s., 7796). 

Charms, agate,as jewelry (452, s.s., 7155) 50 

bone (460). 30 

earthenware decorated (100 a). 60 

plain white (100 h) . 55 

glass and ivory, gl. eh, v. (108, s. s., 

6050, but see also 9665). 60 

if jewelry and + -f (452). 50 

knives, small, for watch charms (452, 

s. s., 9073). 50 

miniature opera glasses for watch 

charms (452, s. s., 9665). 50 

toys, other than rubber or e. w. (436). 35 

watch, metallic, not jewelry (215, s. s., 
7900). 45 


Per ct. 

or watch chain, if jewelry and + + 

(452, s. s., 9073, 9665). 50 

Charts, printed + + (423). 25 

and bound or mfd. over 20 years 

before impt. (512).Free. 

sp. impt. for U. S. or Cong, library 

(514).Free. 

sp. impt. for schools, etc. (See 
“Schools” and “Societies.”) 

Chasubles, woven crosses for, not “re¬ 
galia” (s. s., 9664). 

Chatelaines, as jewelry (452, s. s., 1624). 50 

Checks, cotton, as C. cloth, 
other according to material. 

Cheese, all kinds (267).6 cts. per lb. 

grated, in glass bottles (267, s. s., 

1727).6 cts. per lb. and 

addl. duty on bottles according 
to their description, 
boxes and hoops and other mfd. ma¬ 
terials for (230, s. s., 2307). 35 

knives. (See “Knives.”) 

Cheetah skins, undressed (588, s. s., 
9731).Free. 

Chemical apparatus or parts of, of plati¬ 
num, including vases, vessels, re¬ 
torts* and unmfd. platinum (682). 

Free. 

compounds! and salts -f- -+- (76). 25 

not specified, dtbl. as such under 76 
independent of the provisions of 
775 a (s. s., 6758). 

glassware, plain or other, for use in 
laboratory and + + (107, s. s., 

8141). 45 

monthly, German, as periodicals (657, 

s. s., 5959).Free. 

purposes, acids used for -}- -f (473) 

Free. 

salts t (76, s. s., 9457). 25 


* Copper and iron clamps and a cooler intended for part of a platinum retort, impt. at the same 
time but separately, were held not to be entitled to free entry, but dtbl. under 215 at 45 per cent, 
(s. s., 7335). * 

t The following articles are classified as chemical compounds or salts dtbl. at 25 per cent, under 
76, by s. s. decisions referred to, viz., chloride of magnesium, 8092; bydrocbinon or hydroquinone, 
9019, 9276 ; “ lighting fluid,” a solution of oxides of zirconium, lanthanium and yttrium in nitric 
acid, 8835; magnesium chloride, 8138; “ moor-salt,” an impure sulphate of iron, 8707 ; naphthio- 
nate of soda, 9630 ; phenacetin, creosote and sulfonal, 9276: “ saccharine,” a coal tar derivative, 
8821; sulphate of antimony, 7952; salol, 9097, 9762; vanilline, 6256; so-called “ naphthol sulpho- 
acid,” but found to be a chem. salt known as " sodium salt of sulphonated napthol,” 9457 ; nitrite 
of soda, 9457; “ stibic acid ” or white oxide of antimony, 9706. 

























c 


SCHEDULE OP DUTIES. 


Per ct. 

for manure (600, s. s., 6264)... Free. 

Chemists’ scales (215, s. s., 7606). 45 

Chenille carpets ( 399 ). 

60 cts. per sq. yd. and 40 
cotton, curtains, portieres, table covers 
and all other mfs. of, or of which it 


isch. V. (351, s. s., 7186). 60 

silk cords or trimmings of (412 or 

414 a, s. s., 7994). 50 

embroideries (413 a). 60 


worsted bindings, dress trimmings, 
embroideries and fringes of (398). 

60 cts. per lb. and 60 

Cheroots. (See “Cigars.”) 

Cherries, green, ripeordried (580).Free. 

Cherry juice. (See “ Fruit juice. ”) 

“Cherry Laurel water,” so-called non- 
alc. med. pr. (75 a, s. s., 9931). 25 

Cherry wood or roots, unmfd. or only in 
rough sticks (756 a and e) . Free. 

Chessmen, of whatever materials ( 435 ).. 50 

Chest-handles, according to material. 

Chestnut extract (26, s. s., 3412). 

I of 1 ct. per lb. 
flour (323, s. s., 3385).2 cts. per lb. 

Chestnuts (309).]| cts. per lb. 

Cheviots or cheviot cloths of cotton, as 
other C. cloth. 

W. or wstd. as mfs. of W. + -f (392, 
s. s., 8986). 

Cheviot wools (britch, and so-called 
‘‘ carpet britch, ’ ’ and ‘ ‘ white carpet 
britch’-) dtbl. as W. of Class 2 
(s. s., 7034). 

Chewing gum, former drawback on 
(s. s., 10,016). 

Chewing tobacco. (See “Tobacco.”) 

Chian turpentine, cr. (560, s. s., 5114). 


med. pr. (75, s. s., 4701). 

Free. 

25 

Chia seed, cr. (560). 



not cr. (24). 


10 

Chicle gum, cr. (560). 



not cr. (24). 


10 

Chicory paste (317, s. s., 1509). 

2 cts. per lb. 


root burnt or roasted, grd. or 

granu- 


lated, or in rolls or otherwise 


prepd. (317). 2 cts. 

per lb. 


raw (dried or undried) but 

ungrd. 


(533). 




47 

C 

Per ct. 

seed for growing root (286, s. s., 7523). 20 

other than above (286). 20 

Chief value, component material of” 
in the tarifi* laws, means that comp, 
mat. which shall exceed in value 
any other single one in the article 
(775 5, s. s., 5207). 

Children’s cloaks and other outer gar¬ 
ments, dress goods and toys. (See 
those titles). 

cotton caps, emb. or part lace (373) ... 60 

same, not emb. nor part lace (349, 

s. s.,7719). 50 

keyed trumpets, as toys (436, s. s., 

7797). 35 

water color paints (61 a, s. s., 7755 )... 25 
Chili peppers, ground or pulv. (326 a). 

4 cts. per lb. 

^ unground (326 5,).cts- per lb. 

Chilled shot, iron sand or dust used in 

sawing stone (215, s. s., 7816). 45 

Chimes of bells, musical or other (215).. 45 
for churches, not free as instruments, 
etc., under 677 (s. s., 9414). 
Chimney-pieces ormantels, marble (125). 50 

slate (130). 30 

China baskets, decorated and contg. 
small glass bottles (100 a, s. s., 

9013). 60 

bisque, crockery, earthen, parian, 
porcelain and stoneware. (See 
“Earthenware.”) 

clay or kaolin (98 c).$3 per ton. 

same, prepd. by kiln-drying for clear¬ 
ing wines (773 5, October 17,1879, 

Toledo). 20 

decorated mantel ornaments (100 a, 

s. s., 5975). 60 

mugs ( 100 a, s. s., 6610). 60 

dolls or doll heads (436). 35 

grass or ramie (597). Free. 

laces, edgings, embroideries and 
other articles of, provided for in 
373, and including emb. and hem¬ 
stitched handkerchiefs and articles 
made wholly or in part of lace or 
rufflings, tuckings or ruchings 

+ + (373). 60 

mfs. + + as veg. fiber mfs. -f -f 
under 374. (See “Vegetable 
Fibers.”) 


































48 

C 


SCHEDULE OF DUTIES. 


Per ct. 

China grass or ramie, noils of (597, s. s., 

6873).Free. 

thread or j^arn not part cotton, flax, 
or hemp, as mfs. of veg. flbers 
+ + under 374 (s. s., 2133, 3621). 
wearing apparel of, or of which it is 

ch. V. + + (349 a). 50 

same if part rubber (349 5). 

50 cts. per lb. and 50 
match holders, plain white (100 5, s. s., 

9861). 55 

or bisque ware nest eggs (1005, s. s., 

7946). 55 

painted plaques (100 a, s. s., 6553). 60 

paintings on, by hand of professional 

artist (465, s. s., 3588). 15 

“peppers and salts,” decorated and 

part met. (100a, s. s., 9735). 60 

photograph portraits on, colored by 
artist by hand (100a, s. s., 3494)... 60 
plaques, small, decorated for brooches, 

etc. (100 a, s. s., 7572). 60 

porcelain roses and globes decorated 
for use in jewelry (100 a, s. s., 4971). 60 

root, cr. (560).Free. 

not cr. (24). 10 

stone, as china-clay (98 c, s. s., 5367). 

$3 per ton. 

vase and its metal mountings when 
separately cl. (s. s., 8213). 
ware. (See “ Earthenware. ”) 
ware, fire-proof, not plain white and 
ptly. brown glazed (100 a, s.s., 5035) 60 

Chinchards, or chinches, in oil, as sar¬ 
dines, under 291 (s. s., 1382). 

Chincona. (See “ Cinchona.”) 

Chinese blue, dry or ground in or mixed 

with oil (50 a). 6 cts. per lb. 

in pulp or mixed with water, pays on 
the dry material therein (50 5 ). 

6 cts. per lb. 

bombs. (See “Bombs.”) 

deer horns unmfd. impt. by, for use 

as med. (611, s. s., 9292).Free. 

dragon for joss house, and silk clothing 
and other articles for, not free as 
regalia under 692 (s. s., 8133, 8548). 
fur pelisses, or “pelisses agreaux de 

China” (461, s. s., 7451). 35 

gelatine or isinglass. (See “Agar- 
agar.”) 


c 

Per ct. 

gloves, cotton, knit (355). 40 

matting (575).Free. 

medicine cases, how cl. (s. s., 4616). 
medicines. (See “Chinese, deer 
horns.”) 

peanut oil (661).Free. 

pills (75 a, s. s., 8708). 25 

playing cards. (See “ Cards.”) 

“Sam Shu wine.” (See “Chinese 
wines.”) 

shoes, according to material (s. s., 

7622, 8334, 8455, 9380). 

“Chinese spirits” so-called, in bottles 
(329, s. s., 7967). 

$2.50 per pf. gal. and 
3 cts, on each bottle, 
sugar cake, as sugar (s. s., 9029). 
taels, values of local. (See s. s., 8628). 
vermicelli (258, s. s., 9388). 

2 cts. per lb. 

wax (751, s. s., 2225).Free. 

wine, as dist. sp. under 329 (s. s., 

1987, 9083, 10,262, 10,338, 10,462). 
wines, med., “Sam Shu wine” ( 74 , 

s. s., 9083).50 cts. per lb. 

Ghing’s dugong oil (76, s. s., 8886 ). 25 

Chinoidine (690, s. s., 6865).Free. 

Chinotti or “Eve’s apples,” as conf." 

+ + (239, s. s., March 9, 1866, 

N. Y.). 05 

Chip bonnets, hats and hoods (460). 30 

braids, plaits, laces and like mfs. for 

hats, etc. (518).Free. 

mfs. of, -f + (460). 30 

Chisels (215). 45 

Chloral hydrate, ale. med. pr. ( 74 , s. s., 

1962).50 cts. per lb. 

Chlorare d’oxide de sodium or liquor dis- 
infectante de Labarraque (76, March 

3, 1865, N.Y.). 25 

Chlorate of barytes (76, s. s., 2117). 25 

of potash (685).Free. 

of soda (709).Free. 

Chlorbarium, or 

Chloride of barium (76, s. s., 763, 6301). 25 

of calcium (76, s. s., 9008). 25 

of lime (635).Free. 

of, or chlor-magnesiuni (76, s. s., 8092, 

8138). 25 

of zinc (76). 25 

Chlorkalium, as dung-salts (600)...Free. 






































SCHEDULE OF DUTIES. 


p 6 r ct. 

Chloroform (17).25 cts. per lb. 

Chlorometers, glass (108). 60 

Chlorophyl, veg. color (61 o, s. s., 9912). 25 

Chocolate caramels and other confection¬ 
ery of, valued at not over 12 cts. 

per lb. (238). 5 cts. per lb. 

valued over 12 cts per lb. (239). 50 

cast in molds, other than ‘ ‘ chocolate 
creams” (318, s. s., 7840). 

2 cts. per lb. 

confectionery. (See above “Choco¬ 
late caramels.”) 

creams, “nougats,” “nonpareildrops,” 
“Italian pralines,” “plain almonds,” ' 
“Tangerine biscuits,” “Valencia 
almonds,” and “varieties,” dtbl. as 
confectionery (238, 239, s. s., 6932, 
9527). 

machines (automatic) for distributing, 

met. and wood (215, s. s., 9158). 45 

other than that com. kn. as “sweet¬ 
ened chocolate,” or as confectionery 
(318, s. s., 9628, but see also s. s., 

6727, 7586). 2 cts. per lb. 

Chondrometers (215). 45 

Christmas supplement to illustrated 
weekly papers (657, s.s., 9131)..Free. 
tree ornaments, paper (436, s. s., 7853). 35 
tree tinsel garlands (436, s. s., 8656).. 35 
Chromate of iron, or chromic ore (132).. 15 
lead, chrome yellow. (See “ Chro¬ 
mium.”) 

potash (69).3 cts. per lb. 

soda (82). 3 cts. per lb. 

Chromatic pitch pipes (215, s. s., 10,258). 45 
“Chrome pig-iron” so-called ( 202 a, 

s. s., 8496)... 20 

green. (See “ Chromium colors.”) 
yellow. (See “ Chromium colors. ”) 

Chromic acid (3). 6 cts. per lb. 

ore (132). I 5 

Chromium colors, including chrome 
green and yellow, and all other 
chromium colors of which lead and 
bi-chromate of potash or soda are 
component parts, 

dry or grd. in or mixed with oil (53 a). 

4^ cts. per lb. 
in pulp or mixed with water, pay on 
the material contained in, when dry 
(53 b) . 4j cts. per lb. 


49 

c 

Per ct. 


Chromographs (420 c., but see also s. s.. 

4^42). 35 

Chromos and chromo-lithographs (420).. 35 
mounted on terra cotta, dtbl. ,at rate 
of comp, of ch. val. (775 a, s. s., 
5653). 

printed on brass plaques (215, s. s., 

6899). 45 

Chronometer cases, wood, empty (230).. 35 
Chronometers, box or ship’s, or parts of 

( 210 ). 10 

Chrysamic acid (473).Free. 

so-called, but not an acid under 473 

(773 b, s. s., 5147). 20 

Chrysoidine,coal-tar color (18, s. s., 3927). 35 
Chrysolite, cr. min. ptly. metal (202 a)... 20 
Church altars, components of, not rank¬ 
ing as works of art, dtbl. (s. s., 9356). 
bells, or chimes of, sp. imp. for 
churches not free under 677 (s. s., 
9414). 

Churches, carpets for, not free (s. s., 
8346). 

casts of figures from substances other 
than those specified in 759 , imp. for, 
not free (s. s., 7274) 
lamps for, ceremonial, but stationary, 
are not regalia (s. s., 4312). 
regalia, gems, statues, statuary and 
specimens of sculpture sp. imp. in 

good faith for use of (692).Free. 

Church-seating, hemp and . W, (407, 

s. s., 7548, 8944). 50 

vestments. (Sees, s., 1141.) 

Chutney sauce (287). 45 

Cicuta conium or hemlock bark, extract 

of (26 5). j ct. per lb. 

seed and leaf, cr. (560).Free. 

not cr. (24). 10 

Cider (274). 5 cts. per gal. 

Cigar cases finished or not (468 a, s. s., 

2667, 8379).... 70 

cutters, in form of small pistols (468 a, 

s. s., 8957). 70 

or cigarette holders (468 a, s. s. ,9924). 70 

labels may be impt. for use here 
(s. s., 8303). 

lighters, mechanical (468 a, s. s., 

^3067). 70 

lights, “special safety” (468a, s. s., 

1924). 70 



































50 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Cigarette books and book-covers (468 a). 70 

paper in all forms (468 a) . 70 

Cigarettes. (See below “Cigars.”) 

asthma (75a, s. s., 1646). 25 

customs stamps for irregular pkgs. 

(s. s., 8237). 

legal pkgs. for withdrawal or for re- 
expt. (s. s., 8734). 

medicinal (75 a, s. s., 3080). 25 

re-impt. and in bond must pay int. 
rev. tax before withdrawal (s. s., 
7666). 

re-packing of, in w. h. not allowed 
(s. s., 9120). 

stamping of, (803/ s. s., 3939). 
stamps how cancelled (s. s., 4120). 

Cigars, cigarettes, and cheroots, of all 
kinds, paper cigars and cigarettes, 
including wrappers, subject to same 
duties as cigars (246). 

$4.50 per lb. and 25 
also internal revenue tax as follows ■* 
cigars and cheroots (Pt. I., 862, 

1139).$3 per m. 

cigarettes weighing over 3 lbs. per 
1000 (Pt. L, 864, 1139).$3 per m. 
same weighing not over 3 lbs. per 
1000 (Pt. I., 863, 1139). 

50 cts. per m. 

Cigar-stands. (See “ Smokers’tables.”) 

Cigars, as sea-stores, collector with naval 
officer determines whether quantity 
excessive, and alotte estimates duty 
on excess (s. s., 7270). 
baggage of passengers contg., free 
entry limited to 50 (s. s., 6841 and 
see 9119 as to who are passengers), 
cancelling of stamps, amendment of 
regs. (s. s., 6602). 

dampness, no allowance for (s.s., 8650). 
forfeiture of, under sec. 2796, R. S. 

(886, Pt. L, s. s., 8318). 
glass jars as coverings for, legal under 
former laws (s. s., 7957). 
impt. as samples dtbl. (s. s., 7462). 
impt. as samples, when forfeited (s. s., 
7587). 

in illegal quantities, rulings as to (s. s., 

7587, 8184). 

in possession of persons crossing fron- 


c 

Per ct. 

tier ports, treatment of (s. s., 9119). 
small pkgs. for private use forfeitable 
(Pt. L, 894, Pt.II., 803, S.S., 7462). 
stamping of, when sold by customs 
authorities (s. s., 6207). 
stamping on illegal pkgs. not allowed 
(s. s., 7017). 

stamp tax on, in Cuba, a constituent 
of value and dtbl. as such (s. s., 
10,403). 

transit, not subject to 894, Pt. I. (s. s., 
7342). 

unclaimed, subject to int. rev. tax, sale 
of, etc. (s. s., 8372). 
weight, no allowance on for dampness 
(s. s., 8650). 

that actually found by weigher, to 


rule (s. s., 8888). 


Cinchona or cinchonine bark (499). 

Free. 

all alkaloids and salts of (690)... 

..Free. 

muriate of (76). 

. 25 

root, cr., dr. (560). 

.Free. 

not cr. (24). 

. 10 


cordefolia. (See “Battley’s liquid.”) 

Cinchonidia (690).Free. 

Cinders and scales from rolling-mills, as 
met. unwrought (202 rr, s. s., 8463).. 20 

Cinnabar, artfl. as vermilion (57). 

12 cts. per lb. 

med. juice of calamus rotang. (75 a)... 25 
or native red sulphuret of mercury 

(202 a) . 20 

Cinnamon and chips of, ground orpulv. 

(326 a) .4 cts. per lb. 

same, unground (714).Free. 

oil of (661).Free. 

Circulars for gratuitous distribution, 
dtbl. (s. s., 6620). 
obscene, impt. prohibited (782). 

Circular saw-plates, steel, addl. duty on. 

(See “ Saw-plates ” or “ Steel.”) 

Circus horses not free under 686 (s. s., 
9633). 

Citizens, corporations not regarded as, 
under 786 and 787 (s. s., 7397). 


Citrated kali (76, s. s., 6006). 25 

Citrate of lime (634).Free. 

magnesia (76, s. s., 5949, 6291). 25 

soda (76). 25 


Citric acid (4).10 cts. per lb. 


* The last clause of 1130, Pt. I., reads thus: “ Cigarettes and cheroots shall be held to be cigars 
under the meaning of this chapter.” 























c 


SCHEDULE OP DUTIES. 


Ter ct. 

Citron, candied (303, s. s., 9357). 35 

in natural state (580).Free.. 

prsvd. in sugar (303, s.s., 10,401). 35 

oil of, as cedrat or lemon (661)...Free. 

Citronella oil (661).Free. 

Civet, crude (534).Free. 

oil of (661).Free. 

Clams, canned (703, s. s., 6548)....Free, 
cans dtbl. under 296, which see, as 
also title “Cans.” 

Clap-boards of cedar or other cabinet 

woods, sawed only (220 a). 15 

of pine or spruce rough-hewn or sawed 
only, per 1000 pieces of 4 feet long, 
or of4000 lineal feet (s, s., 1265), viz.: 

pine (221).$1 per 1000 pcs. 

spruce (222).$1.50 per 1000 pcs. 

all other rough-hewn or sawed only 

(220 ^>). 20 

when planed or finished, all the above, 
excepting pine and spruce, are sub¬ 
ject to the addl. duty prescribed for 
planed or finished lumber under 218 
(s. s., 1265, 6318, and see also s. s., 

4709, and proviso 218//as to importa¬ 
tions of sawed lumber from countries 
imposing exp. duty on logs, etc.). 

Clarifying powder for wines (76, s. s., 
8855)... -25 

Clarionet reeds, wood (230, s. s.,10,259). 35 

Clasps of any kind of metal and for what¬ 
ever use, except as jewelry or parts 
of watches or chronometers (215, 


s. s., 6345, 6425, 7691, 9169). 45 

same if jewelry (452). 50 

if parts of watches (211). 25 

if parts of chronometers (210). 10 


other than of metal according to 
material. 

Classification, appraisers’ functions as to 
(s. s., 9659). 

errors in, cannot be corrected without 
protest and appeal (s. s., 7028). 
of different portions of articles when to 
be made separately ( s. s., 8213). 
separate, of component parts of articles 
separately invoiced (s.s., 9835, 9868). 
when collector and appraiser differ as 
to, the former to decide (s. s., 7113). 
when two rates applicable, the highest 
to be adopted (776, s. s., 10,341). 


51 

c 

Per ct. 

Claws of tigers and like animals (773 a, 

s. s., 9635). 10 

Clay, burnt (98 5, s. s., 6140). 

$3 per ton. 

China, or kaolin (98 c) .$3 per ton. 

common blue, in casks for mf. of cru¬ 
cibles (535).Free. 

Cornwall stone ground for use as (986, 

s. s , 9510).$3 per ton. 

figures, brown e. w. colored before 

baking (99, s. s., 8045). 25 

steam-packing, of clay or earth and 

fibrous subs. (773 6, s. s., 6287). 20 

stone (202 a, s. s., 1055). 20 

tobacco pipes, common (468). 

15 cts. per gross, 
other. (See ^Smokers’ articles.”) 
un-wrought or unmfd. -f + (98 a). 

$1.50 per ton. 

washed, dried and grd. (98 6, 9249), 

$3 per ton. 

wrought or mfd. -f -f (98 6). 

$3 per ton. 

Clerical errors in invoices and entries, 
correction of (s. s., 6590, 7925, 

7973, 9202). 

manifest, what not regarded as 
(s. s., 8320, 10,533-34). 
rule in regard to unexamined mdse. 

(s. s., 10,238). 

when to be presumed (s. s., 10,065). 

Cliff-stone, unmfd. (723).Free. 

Clinical thermometers (108, s. s., 6012). 60 

Clippings, all which are fit only for mak¬ 
ing paper (670).Free. 

brass (189).1^ cts. per lb. 

copper, new (192).1 ct. per lb. 

Dutch metal, (189, s. s., 6741). 

1^ cts. per lb. 

fur (472, s. s., 10,540). 10 

iron or steel waste or refuse fit only for 

re-mf (134). ^ of 1 ct. per lb. 

Cloak-clasps. (See “Clasps.”) 

Cloakings, wool and silk as mfs. of W. 
under 392 (s. s., 9692). 

Cloak-pins, if jewelry (452). 50 

metal, other than jewelry (215). 45 

other than above, according to ma¬ 
terial. 

Cloaks and capes. (See “Clothing.”) 

Clock bushing-wire, brass(215, s.s., 7129) 45 


































52 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Clock cases, according to material. 

-centres, so-called, of brass (215, s. s., 

9376). 45 

keys, metal (215). 45 

Clocks, musical and others, and parts of, 
according to material; the same 
being no longer specifically provided 
for, as in former laws. 

Clock-spring steel in sheets, as steel in 
sheets polished, under 152/;. 

Cloisonne, enamelled vases, copper, ch. 

V. (215, s. s., 4061). 45 

Clothing, card-. (See “ Card-clothing.”) 
Clothing, ready made, or wearing ap¬ 
parel, to wit: capes, cloaks, dol¬ 
mans, jackets, talmas, ulsters, or 
other outside garm«its for ladies’ 
and children’s apparel, and goods 
of similar description, or used for 
like pps., wholly or ptly. of wool, 
wstd. or animal hair (397). 

49^ cts. per lb. and 60 
cotton or veg. fiber {other than linen 
or part linen)^ or if either ch. v. 

-f -{-, including handkerchiefs (not 
hem-stitched) neckties and neck¬ 
wear ; but not including collars or 
cuffs, or knit goods, or articles em¬ 
broidered or tamboured, or wholly 
or ptly. of lace, of rufflings, of 
tuckings, or of ruchings, nor in part 
of rubber, as to duties on which, 
respectively, see items below (349 a) 50 
same, if part rubber, and -f + (349 h). 

50 cts. per lb. and 50 
collars and cuffs wholly of C. (372 a). 

15 cts. per doz. pcs. and 35 
same, wholly or partly of linen (372 h). 

30 cts. per doz. pcs. and 40 
embroidered or tamboured articles of, 
composed of C. , flax, or other veg. 
fiber, or of which either, or a mix¬ 
ture of them is ch. v. (373 a and h). 60 

gloves, kid or other leather. (See 
“Gloves.”) 


Per ct. 

other than leather are dtbl. accord- 
. ing to material; those in part of 
rubber included. 

hem-stitched handerchiefs (373 a). 60 

knit goods of cotton or other veg. fiber, 
viz. : shirts, drawers and hosiery. 

(See “Knit Goods.”) 
shirts and all other articles of wearing 
apparel wholly or in part of linen, 
excepting knit goods, and -f -f 

(372 c). 55 

wearing apparel, articles of, other than 
above -f +, made wholly or in part 
of lace, of rufflings, of tuckings or of 
ruchings, and composed of C., flax, 
or other veg. fiber, or of which either 


or a mixture of any of them is ch. 

V. (373 a and h) . 60 

silk or S. ch. v. (including knit goods) 
and not part wool, wstd. or ani¬ 
mal hair, nor rubber (413 a). 60 

and rubber, not including gloves 


ptly. of rubber not other elastic 
articles sp. provided for* (413/>). 

8 cts. per oz. and 60 
and wool or animal hair to be classi¬ 
fied as mfs. of wool (414 5, see 
also provisions of 396 and 397 for 
warrant of the extension of this 
classification beyond the specifica¬ 
tions in 414 h). 

wholly or ptly. of wool, wstd. or ani¬ 
mal hair, f finished or unfinished and 
-r + (396 a and c/)..49^ cts. per lb. and 60 
of mixed materials other than above 
specified and H—h is dtbl., at the 
highest rate at which the same 
would be chargeable, if composed 
wholly of that material therein, 
which is the highest in value of any 
single one of the constituent ma¬ 
terials in their respective conditions 
as found in the article (775). 
for foreign naval officers not free 
(s. s., 6606). 


The elastic articles ” referred to iu the provisos to 349 and 413 seem to be those enumerated 
in 354 h and 412. 

t Quaere. Whether the provisions of paragraphs 396 and 397 extend to and include “ knit fabrics 
and fabrics made on knitting machines or frames,” if finished and ready for wear, as hose, drawers, 
cardigan jackets, shirts, etc. 












c 


SCHEDULE OF DUTIES. 


Per ct. 

in actual use of persons arriving in 

U. S. * (752).Free. 

Cloth-lined envelopes, cotton and paper, 

C. ch. V. (355, 775, s. s., 8291). 40 

same, if paper cli. v. (421, 775, s. s., 

8291).25 cts. per 1000. 

Cloths, asbestos (459 a). 25 

bamboo,asmfs.+ + of veg. fiber (374). 
bolting, for milling pps. but not suit¬ 
able for mf. of clothing (510). Free. 
same for other uses than milling 


(414, 510). 50 

bookbinders’, of cotton (355, s. s., 

8909). 40 

button. (See “Button cloths.’’) 
cotton. (See “Cotton cloths.’’) 

emery, cotton (355). 40 

flax or hemp. (See “ Linens. ’’) 


grass, as mfs. of veg. fibers + + 
under (374). 

gunny. (See “ Gunny-cloth.’’), 
hair. (See “Hair mfs.”) 
India-rubber with linen or cotton 
foundations, as waterproof cloth, 
which see below. 

Italian. (See “ Woolens.”) 
jute. (See “ Jute mfs.”) 
of mixed materials + -f dtbl. under 
775 as in clothing, which see above, 
oil- (other than silk) including lino¬ 
leum, corticene, and cork-carpets 


(369, s. s., 6123). 

val. not over 25 cts. per sq. yd. 

(369 a) . 40 

val. over 25 cts. (369 h). 

15 cts. per sq. yd. and 30 

silk oil- (414). 50 

silk piece goods. (See “ Silk.”) 


53 

C 

Per ct- 

vegetable fibers + -f. (See “Yeg. 
fibers.”) 

waterproof H—(- (369 a and d), to wit; 

val. not over 25 cts. per sq. yd. 40 

val. over 25 cts. (369 5). 

15 cts. per sq. yd. ana 30 
wire-. (See “Wire.”) 
woolen or wstd. (See those titles.) 

Cloves and clove-stems, ground (326 a). 

4 cts. per lb. 


same, unground (715).Free. 

oil of (76). 25 

“Club soda,” so-called, as other soda 
water, which see (s. s., 6790). 

Cluney lace (373 a). 60 


Coaches and parts of, and coach furni¬ 
ture and hardware, same as carri¬ 
ages, which see. 

Coach lace, according to material. 

Coal, anthracite t (536).Free. 

bituminous t and shale per ton of 

2240 lbs. (432 a).75 cts. per ton. 

bonded for consumption on vessel, 
was not subject to weighing fees 
under former laws (s. s., 5860). 
as to other fees on entry (see s. s., 
5861). 

cannel, as bituminous (432 a, s. s., 

787).75 cts. per ton. 

charcoal (532).Free. 

coke (433). 20 

culm or slack, such as will pass 
through a half-inch screen (432 5, 

s. s., 1215, 2363).30 cts. per ton. 

same, rule as to screens for (s. s., 3952). 
drawback on. under former laws (s. s., 
5873, 6079, 6528, 6569, 6853, 6955, 
7178, 7639, 7680b 


^ Held in s. s. 7255, “ that where ordinary articles of clothing (not in excessive quantities) are 
found in the trunk of a traveler, it should be presumed that they are free as wearing apparel, and 
they should be delivered without payment of duty.” 

t The following rulings relating to the distinctive characteristics of anthracite and bituminous 
coals have been promulgated by the Treas’y Dept., viz.: 

Upon a report of the Appraiser of the port of New York, “ that the quantity of volatile combustible 
matter contained in true bituminous coal usually reaches or exceeds 20 per cent,” it was held that 
coal containing from 9.13 per cent, to 10.05 per cent, should be classified as anthracite (s. s., 8736). 

In s. s., 10,098, mixed anthracite and bituminous, was classified as bituminous. 

In s. s., 10,234, the Board of Gen. Appraisers held that “ semi-anthracite ” of a ” bituminous nature,” 
should be classified as bituminous. 

In s. s., 8670, it was held, that so-called “ semi-anthracite,” but known in the U. S. as hard bitu¬ 
minous, should be classified as bituminous. 
























54 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Coal-dust,and screenings,bituminous and 
anthracite as culm under 432 h (s. s., 

602, 667). 

foreign vessels cannot put in for, ex¬ 
cept in ports of entry (s. s., 5879). 

hods, according to material. 

of steamers, drawback on under former 
laws (s. s., 5752). 

one per cent, not to be retained on, 
when bonded for use on vessels (s. s., 
5873). 

stores of Am. vessels, not unloaded 


(537).Free. 

used on U. S. rev. vessels, no draw¬ 
back on (s. s., 7680). 
weight, returns of (s. s., 6225). 

Coal-tar, crude (538).Free. 

colors or dyes. (See “ Colors.”) 
preparations, * not colors or dyes and 
+ + (19). 20 


chemical derivatives from coal-tar 
and other articles combined as 


chemical compounds, under 76 
(s. s., 10,110). 

products such as naphtha, benzine, 

benzole and dead-oil f (76). 25 

Coatings, linen, contg. not over 100 
threads to sq. inch (warp and filling) 

(371 a). 50 

same contg. over 100 threads, pay 

untilJan. 1, 1894 (371 5). 35 

wholly or in part W. wstd. or animal 
hair, dtbl. under 392 (s. s., 7402, 
9018). 

Coat linings, of limb skin, with wool on 
(461, s. s., 10,324). 35 


warp wholly of C. or other veg. fiber, 
and remainder wholly or ptly. 

W., wstd. or animal hair, 
val. notoverl5 cts. persq.yd. (394a). 

7 cts. per sq. yd. and 40 
val. over 15 cts. (3945). 

8 cts. per sq. yd. and 50 


Per ct. 

wholly or ptly. W., wstd., or animal 
hair other than above (395 a). 

12 cts. persq. yd. and 50 
But any of the above weighing over 
4 ozs. per sq. yd. must pay (394 c 
and 395 h) 44 cts. per lb. and 50 

Coats, of fur skins (461, s. s., 7451). 35 

of lamb skins with wool on (461, s. s., 

717, 8867). 35 

rubber and cotton, rub. ch. v. (460, 

s. s.,6069). 30 

Cobalt and cobalt-ore (539).Free. 

oxide of (20).30 cts. per lb. 

Cobaltine or cobalt crystals (202 a, s. s., 

2945, 3168). 20 

Cobble stones (773 a, s. s., 5877). 10 

Cobourgs, printed or ombre-striped 
dtbl. as W. dress-goods (Sept. 21, 

1877, Boston). 

Cocculus indicus (540).Free. 

Cochineal (541).Free. 

lake (61 a) . 25 

Cockades, according to material (s. s., 
7306). 

Cocoa, acorn-. (See “ Acorn.”) 
butter or butterine (320). 

34 cts. per lb. 
confectionery, as other confectionery 
under 238 and 239 (s. s., 6727, 
9527). 

fiber or kitul, cr. or dyed (542, s. s., 

6661).Free. 

oiled, or kitul (542 s. s., 6672). Free. 

Fry’s malted (319, s. s., 6518). 

2 cts. per lb. 

nut kernels, dessicated and ground 


(773 5, s. s., 6483). 20 

perfections, drawback on (s. s., 

10,062). 

nuts (582).Free. 

oil of (661). .Free. 

or cacao, cr. and fiber, leaves and 

shells of (542).Free. 


Article known as “alpha naphthylaraine niono-sulphonated soda-salt,” not cl. as coal-tar prep, 
but as a chem. salt under 76 (s. s., 9343). 

t The act of 1883, par. 81, specifically provided for these ^'‘products of coal-tar; ” but the new act 
while it substantially reproduces the provisions of the old as to “ coal-tar colors and dyes,” and 
^‘preparations of coal-tar not colors and dyes,” omits that for “products,” etc; and as the new para¬ 
graph, 76, providing for oils, etc, adds the word “ products ” to the provisions of the corresponding 
paragraph of the old law, the above classification seems to me proper. (See s. s., 6988, 9336, 9343, 
9910, 10,249, 10,250, 10,490, 10,491, 10,651). 




























SCHEDULE OF DUTIES. 


C 

Per ct. 

Cocoa or coir matting (464 o). 

12 cts. per sq. yJ. 

mats (464 Z>).8 cts. per sq. ft. 

same with wool borders, or not exclu¬ 
sively of coir* (378, 774 a) . 40 

samples dtbl. (s. s., 10,134). 
sweetmeats, as confectionery, under 
238 and 239 (s. s., 3569). 
wine, ale. med. pr. (74)..50 cts. per lb. 


Cocoons, silk (705).Free. 

Codfish, as fish + -f. (See “ Fish.”) 
oil, of Am. fisheries (661).Free. 


all other (46).8 cts. per gal. 

Codilla, or tow of flax or hemp (359). 

^ ct. per lb. 

Cod lines, hemp, as cordage under 362 c. 

(s. s., 1358, 9307).2^ cts. per lb. 

liver oil (38).15 cts. per gal. 

sounds and bladders, cr. (507)....Free. 

Coerulein (18, s. s., 8768). 35 

Coffee, all articles used as, or as substi¬ 
tutes d—h (321).14 cts. per lb. 

extracts or preps, of (773 Z)). 20 

homoeopathic (321, s. s., 6922). 

IJ^cts. per lb. 

in the berry t (543).Free. 

mills (215). 45 

reciprocity provisions as to (762). 

Coffin-cloth of wool, dtbl. as mfs. of W. 

+ -f under 392 (s. s., 8860). 

Cogged ingots, iron or steel, for railway 
wheels and tires (185). If cts. per lb. 
steel other than above. (See ‘ ‘ Steel. ”) 


Cognac oil or oenanthic ether (76). 25 

contained in so-called “ wine-yeast ” 

(76, s. s., 10,211). 25 


Coiled wire rods (rivet, screw, fence and 
other) of iron or steel, and nail-rods, 
of whatever shape, not smaller than 
No. 6, w. g. and valued at not over 
3^ cts. per lb. (147 a). 

3 % of 1 ct. per lb. 


55- 

C 

Per ct. 

Coins, foreign nickel, imported for other 
use than currency are dtbl. (s. s., 
6887). 1; 

gold, silver and copper (544).Free. 

old, cabinets of such as were produced 

prior to 1700 (524).Free. 

old foreign copper, in large quantities 
for mfg. pps. (192, s. s., 1760). 

1 ct. per lb. 

Coir and coir-yarn (545).Free. 

mfs. of + -f, val. not over 5 cts. per 

lb. (374 c,).2 cts. per lb. 

val. over 5 cts. per lb. (374 h) . 40 

mats and matting. (See “Cocoa,” 
above). 

Coke (433). 20 

Colbert lace curtains, cotton (373 a, s. s., 

9502).*.. 60 

Colchicum, wine of (74, s. s., 6606, 8329). 

50 cts. per lb. 
Colcothar, dry oxide of iron ^ (61 a, 

s. s., 1912, 6658, 9265). 25 

Cold cream, cosmetic (77). 50 

Cold-rolled or cold hammered iron or 
steel. (See those titles). 

Collar buttons. (See “Buttons.”) 

Collars, wholly cotton, not emb. or lace 
(372a, and 373 Z>). 15cts. per doz. and 35 
linen or pt. linen, not emb. or lace 
(372 rt, and 373 5). 30cts.per doz. and 40 
all the above if embroidered or wholly 

or in part of lace (373 a and h) . 60 

silk (413 a). 60 

silk, fur, and feathers, S. ch. v. (413 a, 

s. s., 6252). 60 

Collections of antiquities, embracing 
only articles suitable for souvenirs or 
cabinet collections, and produced 

before the year 1700 (524).Free. 

Collector’s assessment of duties final in 
absence of protest and appeal (s. s., 
7049). 


Possibly the proper classification of these articles may be by assimilation with pure cocoa mats 
or mattings. 

t Not free in any other form than the berry (s. s., 2000). 

X This decision intimates that as coins of gold, silver, and copper are free of duty, “nickel coins 
may, if imported solely for use as currency, be also considered exempt, they being in such case voi 
imported as merchandised But quaere: Whether this view is tenable under the language of the 
tariff laws, which both as to enumerated and non-enumerated importations, expressly extends to 
“ all articles imported.” 

§ See T. D. 30 for description. 































56 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Collectors, functions of, in re-appraise¬ 
ments under former laws (s. s., 
10,045). 

Colleges, sp. irnpts. for. (See “ Schools,” 
or “Institutions.”) 
affidavit on free entries of books, etc., 
for (s. s., 6550, 6599). 

Collodion and all compounds of pyroxy- 
line, fluid and other, by whatever 
name known (21 a, s. s., 5477). 

. 50 cts. per lb. 

imitation precious stones of (21 c. 


s. s., 8767).60 cts. per lb. and 25 

in finished or ptly. finished articles 
(21 c).60 cts. per lb. and 25 


rolled or in sheets only (21 h). 

60 cts. per lb. 

Collofuge plasters (75 a, s. s.*, 9222). 25 

Colman’s concentrated mustard oil (76, 

s. s., 8487). 25 

Colocynth, coloquintida, or bitter apples, 

cr. (560).Free. 

not cr. (24). 10 

Cologne water (8 o).$2 per gal. and 50 

Colopony, residuum from mf. of candles 

(773 5, s. s., 5091). 20 

Colored glass in sheets for mf of mock- 

jewelry (108, s. s., 3808).•. 60 

window glass dtbl. as window glass 
(s. s., 4630). 

Coloring for brandy, wine, beer or other 

liqtiors (22, s. s., 7403). 50 

extracts, vegetable, for coloring liquors 

(22, s. s., 7101). 50 

for sugar (773 ?>, s. s., 5732). 20 

Colors and paints, to wit: 
acetate of lead. (See “lead ” below.) 
alizarine (natural^ or artfl.) and dyes 
com. kn. as “alizarine,” black,- 


Per ct. 

blue, brown, green, orange, and 

yellow* (478)..Free. 

“blue, gallein or galloin, gray, 
orange and violet,” so-calledf 
(18a, s. s., 7892, 10,015, 10,502). 35 

aniline and aniline fat, all J (18 a, s. s., 

2899). 35 

“ annato-extract,” so-called, but really 

a lake (61 a, s. s., 9240). 25 

and paints -+- -f- dry or mixed or grd. 
in oil or water, including lakes, 
craj^ons, smalts, and frostings -f -f, 
and artists’ colors of all kinds except 


water colors in tubes or othei-wise 

(61 a) . 25 

sa?ne, mixed or grd. with water or 
solutions other than oil, and com. 
kn. as “artists’ water-color paints ” 

(6U, s. s., 8039). 30 

artists’. (See last two items above.) 
azo-benzole, fast crimson, SR. and 411. 

(61 a, s. s., 5593). 25 


baryta, sulphate of, or barytes includ¬ 
ing barytes earth, mfd. (49 h). 

$6.72 per ton. 
same, unmfd. (49 a)...$1.12 per ton. 
barytes, artfl. sulphate of (51). 

f of 1 ct. per lb. 

Berlin blue. (See below “Blues.”) 
black, made from bone, ivor}^ orveg., 
under whatever name known (in¬ 
cluding bone- and lamp-black), dry ^ 

or grd. in oil or water (52). 25 

blanc-fixe, or satin white (51). 

f of 1 ct. per lb. 
blues, such as Berlin, Prussian, 
Chinese, and all others contg. ferro- 
cyanide of iron, dry or in oil (50 a). 

6 cts. per lb. 


The addition of the words, “ and dyes commercially known as alizarine yellow,” etc., in the tarilff 
act of 1890, to the provisions in that of 1883, for the free entry of “alizarine, natural or artificial, 
raises the question as to their application to misnomers, or dyes improperly so designated. It is 
probably safe to assume that the constituted authorities will at least restrict the application to the 
dyes specified in the present law, and commercially known as such at the date of its enactment. In 
the meantime the editor has deemed it his duty to retain in the above list the classification given 
to various articles claimed to be alizarine dyes, but not recognized as such in authoritative rulin-s 
t In a decision upon these dyes under the act of 1883, the board of general appraisers (s. s., 10,502) 
say. The phrase ‘ all coal-tar colors or dyes, hy whatever name hiown ’ has reference rather to the 
derivation of the articles from coal-tar, than to their commercial designation.'' 

f Aniline colors for painters’ use, composed of aniline and starch, to give body, held dtbl as 
aniline colors under the act of July 14, 1870 (s. s., 2781, 2811). 





























c 


SCHEDULE OF DUTIES. 


. Per ct. 

same, in pulp or mixed with water, 

on the material therein when dry 

,.. cts. per lb. 

blue. (See “blues” above.) 
blue, ultramarine (55)...4^ cts. per lb. 
bone-black. (See ‘ ‘ black ’ ’ above.) 
Bordeaux red, so-called “fining-earth” 

(18, s. s., 6414). gg 

Bremen blue, as above “ blues.”. 

bromo-fluorescic acid (18, s. s., Y983 

9425) .•; 35 

carmine lake (61 a) . 25 

ceruleine or coerulein (18, s. s., 8768 ).. 35 
Chinese blue. (See “ blues ” above.) 

chlorophyl, weg. col. (61 a). 25 

chrome yellow, or green, and all other 
chromium colors of which lead and 
bi-chromate of potash or soda are 
parts, in oil (53 a)... 41 cts. per lb. 
in pulp or water, on the material 
cont’d therein when dry (53 h). 


^ cts. per lb. 
chromium. (See “chrome ” above), 
coal-tar colors or dyes, by whatever 

name known -f- -f (18). 

cobalt, oxide of ( 20 ).30 cts. per lb.* 

cochineal, cr. (541). 

lake ( 61 a).i;;”;;.; 

containing quicksilver ( 57 ). 


12 cts. per lb. 

crayons (61 a). 

drop-black (52). 

Dutch pink (61 a). 

enamelled white (61 a). 

ext. of logwood and copper-salt (61 a, 

s. s., 9033).] 

fast blue paste (18, s. s., 10,566). 

fast drab (61a, s. s., 10,193). 

fast violet (18, s. s., 8802). 

fast yellow (61 a, s. s., 10,193). 

fig-blue. (See “blues” above.) 

Frankfort black (52). 

French green (61 a). 

frostings (61 a). 

gallein or galloin (18, s. s., 7892 

10,502). 

gallocyanin. (See ‘ ‘ violet ’ ’ below.) 

gallo-flavine (18, s. s., 9098). 

Indian-red (61 a, s. s., 2132, 9838). 

* iron-ore,” so-called, but known as 
paint (61a, s. s., 8613). 


25 

25 

25 

25 

25 


35 

25 

35 

35 

25 

25 

25 

35 

35 

25 

25 


57 

C 

Per ct- 

iron-oxide, certain dtbl. as paint (61 a, 

s. s., 9455). 25 

ivory, or ivory-drop black (52). 25 

jaune indien (18, s. s., 5686). 35 

King’^ yellow ( 61 a). 25 

Kremnitz white, as white lead. 

lakes (61 a) . 25 

lamp-black (52).*//*’ 25 

lead, acetate of, brown (625). 

3^^ cts. per lb. 
white (62 a).sf cts. per lb. 

( 66 )...3 cts. per lb. 

white, dry, or in oil or pulp (67). 
j 3 cts. per lb. 

light-red,” so-called, in tubes as 
ochers. (See below.) 

lime-white (61 a). 25 

litharge (63). 3 cts. per lb.* 

mineral blue. (See “blues ” above.) 

green (61 a)... 25 

used for painting chinaware (61a, 

s. s., 6184). 25 

naphthaline orange D, and scarlet B 

(18, s. s., 5593). 35 

naphthylamine red (18,774, s s 

9766)." 35 

new fast violet (18, s. s., 10,055). 35 

ocher and ochery earths, 

dry (54 a). 1 of 1 ct. per lb. 

in oil (545).cts. per lb. 

ochers, etc., in tubes, notch as artists’ 
colors under 61 (s. s., 8416). 
orange II., and orange lY. (18, 774 , 

s. s., 9766). 3 g 

orange mineral (65).3^ cts. per lb. 

oxide of cobalt ( 20 ).30 cts. per lb. 

of iron (61a, s. s., 1212 , 9455 ). 25 

of zinc, dry (60 a).U cts'. per lb. 

in oil (60 5).]|cts. per lb. 

pale green (61 a, s. s., 10,193). 25 

Paris green (61 a). 25 

white, dry (59 a). } ct. per lb. 

in oil, or putty (59 5). 1 ct. per lb. 

patent yellow (61 a) . 25 

plum-paste (18, s. s., 9638). 35 

primulin (18, s. s., 9407). 35 

Prussian blue. (See “ blues ” above, 
and see also s. s., 8312). 

“ purree,” so-called (61 a, s. s., 8705). 25 
quicksilver, colors contg. ( 57 ). 

12 cts. per lb. 




























































58 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Colors an d paints,red-lead (66) 3 cts. perlb. 

resorcine red J (18, s. s., 9766). 35 

rouge vigital in grains, ext. of orcliil 

(61a, s. s., 10,082). 25 

saffron ext. (18, s. s., 9515)... 35 

satin-wliite (51).f of 1 ct. per lb. 

sienna and sienna earths, 

dry (54 a).J of 1 ct. per lb. 

in oil (540.H cts. perlb. 

same in tubes. (See “ ocher ’ ’ above.) 

Spanish brown (61a). 25 

sub-acetate of copper (749).Free. 

terra-cotta paste and powder (61 a, 

s. s.,9901). 25 

thio-cromogen (18, s. s., 9917). 35 

toluidine sulpho-acid (18, s. s., 9500).. 35 

Turkey red (61a, s. s., 3500). 25 

Tuscan red, as dry colcothar (61 a, 

s. s.,1349). 25 

ultramarine blue (55).41 cts. per lb. 

umber and umber earth, 

dry (54 a).^ ct. per lb. 

in oil (54 h) .II cts. per lb. 

uranium, oxide of (746).Free. 

Vandyke brown (61 a, s. s., 9090). 25 

Venetian red (61 a, s. s., 9090). 25 

verdegris, or sub-acetate of copper 

(749).Free. 

vermilion red (57).12 cts. per lb. 

violet, solid D. H., known also as 
“ gallocyanin ” and as “new fast 

violet” (18, s. s., 10,081). 35 

wash-blue, containing ultramarine 

(58).3 cts. per lb. 

other than above (61 a) . 25 

white lead, dry, or in oil or pulp (67). 

3 cts. per lb. 
paint contg. lead (67)...3 cts. perlb. 
paint contg. zinc, but no lead, 

dry (60 a).H cts. per lb. 

in oil (60 Z>).If cts. per lb. 

whiting, dry (59 a).I ct. per lb. 

in oil and putty (595)...! ct. perlb. 

wood lake (61 a) . 25 

xeinthaurine powder (18, s. s., 10,055). 35 

zinc, oxide of (See “ oxide ” above.) 

Color stones, or “ rniillers,” for levigat¬ 
ing or pulverizing inks and colors 


(773 5, s. s., 5048). 20 

Coltsfoot, cr., dr. (560).Free. 

not cr. (24). 10 


c 


Per ct. 


Columbia, parcels-post mdse, from (s. s., 
9442). 

Colombo root, cr. (560).Free. 

not cr. (24)... 

Columns, iron or steel, and sections or 

parts of (137).of 1 ct. per lb. 

Colza or cabbage seed oil, com. kn. as 
rape seed oil (43, s. s., 2604). 

10 cts. per gal. 
Combination cards, paper and ribbon, 
pi. paper, ch. v. (425, s. s., 4767)... 
cards, playing (424, s. s., 10,154). 

50 cts. per pack, 
guns, double-barrelled breech-loading 

shot and rifle (215, s. s., 9772). 

penholder, pencil, and stamp (205, s. s., 

9701). 

Combs, all kinds, including curry- 
(s. s., 6337), according to material, 
certain so-called “ornamental hair 
pins,” of shell and amber balls, and 
having two or three teeth, dtbl. as 
combs (s. s., 9056). 

glass balls for ornamenting (108, s. s., 

5723). 

Comflts (303). 

Comforters, worsted, frame-made, dtbl. 
as wstd. knit goods. (But see 
“ Clothing,’ ’ and note to.) 
Commercial designation, articles speci¬ 
fied in the free list without terms 
of limitation, are free, irrespective of 
condition if they retain their com. 
designation (s. s., 9415). 
travellers’ sample trunks (686, s. s., 

7394).Free. 

Commissions, dtbl. only when they con¬ 
tribute to make market value (845 
s. s., 10,1721, 10,242, 10,227, 

10,388). 

Communion service, portable articles sp. 
impt. and used in (692 a, s. s., 8049). 

Free. 

pocket (692 a, s. s., 7106).Free. 

Compass agates (454 a, s. s., 8928, 9057, 

9095). 

Compasses, mariners’ and other for deter¬ 
mining cardinal points, dtbl. accord¬ 
ing to material (s. s., 5977, 5984). 
measuring, or dividers, met. (215, s. s., 
7276).. 


10 


25 


45 

30 


60 

35 


10 


45 












































c 


SCHEDULE OF DUTIES. 


Per ct. 

miniature, for settings on cane heads, 
etc., glass ch. v. (108, s. s., 2905)... 60 
pocket, brass ch. v. (215, s. s., 8853).. 45 
prismatic, gl. ^and met., dtbl. accord¬ 
ing to material ofch. v. (s. s., 8623). 
toy drawing, so-called (21 5 , s. s., 7276). 45 
Component of ch. v. defined. (See 775 V). 
Component parts of articles, how classi¬ 
fied when separately invoiced or 
separable (s. s., 9835). 

Composition, decorative, of glue, paper 
pulp, and carb. of lime, glue ch. v. 

(773 5, s. s., 7831). 20 

glass balls, so-called, of colored glass 
with brass attaching screws (108, 

s. s., 5992). 60 

metal, copper, ch. v. + + (192). 

1 ct. per lb. 

clippings (Dutch-metal) fit only for 
re-mf. (189, s. s., 6741). 

1 2 cts. per lb. 
in sheets or strips other than brass 
or Dutch-metal and H—h (215, 

s. s., 6709).... 45 

for vessels built in U. S. (See provi¬ 
sions for (779 a). 

furniture tops, according to material 
of ch. V. 

of wood, sawdust and glue, mfs. of 

(230, s. s.,, 7831). 35 

pour blauchir,so-called(7735,s.s.,4076) 20 
watch case metal, copper ch. v. (192, 

s. s., 8431).1 ct. per lb. 

Compositions of glass or paste (imita¬ 
tions of pr. stones) not exceeding 1 
inch in dimensions, not set (454c)... 10 

same^ set as jewelry (452). 50 

same, set on metal ornaments for mf 
of mock-jewelry (452, s. s., 8155).... 50 

of paste, other than above, not set, 
such as balls, circular disks, etc.. 


59 

c 

Per ct. 

for ornaments of stoves, windows, 
gas fixtures, etc., (459a, s. s., 9077, 


9152, 9523). 25 

Compounds, chemical + + (76). 25 


of which dist. spirits are ch. v. -f -f- 

(331).$2.50 per pf gal. 

of pyroxyline, as collodion. 
Concentrated melada, concrete and con¬ 


centrated molasses (726).Free. 

But see reciprocity provisions as to 
(762-4). 

sour orange juice (773 5).. 20 


Conception, impts. to prevent, prohi¬ 
bited (782 a). 

Concrete, (See “Sugars.”) 

Condensed milk, weight of pkgs. included 

(269 a) .3 cts. per lb. 

weiss-bier, so-called (773 5, s. s., 8876). 20 


Coneine. (See “ Coniine.”) 

Coney-plates (461, s. s., 1556). 35 

shreds, so-called, as glue stock (606, 
s. s., 10,014) .Free. 


Confectionery, sugar-candy and all other, 
including chocolate confectionery, 
valued at not over 12 cts. per lb. 

(238).5 cts. per lb. 

all refined sugars if tinctured, colored, 
or in any way adulterated ( 238). 

5 cts. per lb. 

all other than above * including other 
chocolate confectionery + + (239). 50 

Conflicting rates of duty. If two or more 
rates of duty are applicable to any 
imported article, whether enu¬ 
merated or non-enumerated, it must 
pay the highest of such rates (776). 
Congressional library, books, engravings, 
photographs, etchings, bound or 
unbound, f maps and charts impt. 
by authority of the U. S. for the use 
of said library (514) .Free. 


The following importations have been held dtbl. as confectionery by decisions of the Treasury 
Department, viz.: Chocolate and cocoa in boxes and invoiced at prices per box (s. s., 6727). Crystallized 
violets and rose leaves (s. s., 9268). Chocolate creams, sugar-coated with chocolate (s. s., 6932). 
“ Chocolate and cocoa,” so-called, but known as “ chocolate creams.” “ Nonpareil drops.” “ Chocolate 
varieties.” “ Valencia almonds,” plain almonds ” (chocolate-coated). “ Tangerine biscuits.” “Ital¬ 
ian pralines” and “chocolate nougats” (s. s., 9527). “White nonpareil sugar ” (s. s., 9520.) “Dwarf 
bouquet lozenges in boxes ” (s. s.. 8275). “ Fruit tablets ” (s. s., 7652, 8195). “ Lime-fruit jujubes,” 

so-called (s. s., 8733). “Lombard chocolate” (s. s.. 7586). “Turron” so-called, being a compound 
of honey and almonds in form of candy (s. s., 5954). 

f Quaere. What do the words “ bound or unbound ” in this provision cover? Compare punctua¬ 
tion in 514 with that in 512. (See note to “ Books.”) 





















60 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Coniine or coneine (76). 25 

Conium cicuta, seed and leaf, cr. (560). 

Free. 

not cr. (24). 10 

ext. of bark of (26).i ct. per lb. 

Connecting-rods, steel. (See “Steel.”) 

Conserve of roses (303, s. s., 4339). 35 

Consignees, entry by agent in absence of 
(s. s., 8420). ^ 

when they have disappeared, goods 
cannot be delivered to consignor 
(s. s., 7092).. 

foreign firms cannot be consignees 
here, unless represented by a resi¬ 
dent actual member (s. s., 7481). 
nor can collectors act as their agents 
(s. s., 10,036). 

Consignments, errors in, cannot be cor¬ 
rected for pps. of entry (s. s.,- 
10,148). 

Consolidation of entries and invoices. 

(See s. s., 7122). 

Consular certificates, not given on goods 
purchased outside of consul’s dis¬ 
trict (s. s., 7160). 

required to manifests and invoices 
of shipments to Gruatemala (s. s., 
5894). 

invoices, production of on entry (s. s., 
7099). 

officers, foreign, not entitled to exemp¬ 
tion fromimpt. duties (s. s., 7736, 
9650). 

of U. S. effects of, on return sub¬ 
ject to same provisions as those 
of other persons arriving here 
(s. s., 9497). 

of U. S. must write, not stamp their 
signatures (s. s., 7045). 
seal, mdse, in cars under, must be 
consigned to ports of entry (s. s., 
9892). 

Contagious diseases, act to prevent 
spreading from State to State (s. s.. 


9947). 

Contrayerva root, cr. (560).Free. 

not cr. (24). 10 


Convict labor, impt. of all articles (mdse, 
and other) mfd. in anyfrn. country, 
wholly or in part by, is prohibited 
(822). 


c 


Per ct. 


Convicts, rules as to unlawful immigra¬ 
tion of alien convicts (s. s., 10,375). 
Cooks’ knives and forks. (See“Knives.”) 
Cooper, as ale under 337. 

Cooper’s sheep dipping powder (75 a, 

s. s., 8081). 

same, printed advertising circulars 

relating to (423, s. s., 6620). 

Copal gum, cr. (560).Free. 

not cr. (24). 

Copies of public documents, rulings as 
to (s. s., 7501, 8306, 9553). 

Copper, acetate of (76).... 

alloys or composition metals of which 
copper is comp, of ch. v. -f- + 

(192).1 ct. per lb. 

and composition metal for construction 
of marine vessels. (See 779.) 

articles and mfs. of + + (215). 

bars (194).U cts. per lb. 

black or coarse, on the fine copper 

therein (193).1 ct. per lb. 

bolts (215). 

bottoms (195). 

braziers (195). 

cabinets of old coins and medals. (See 
“Cabinets.”) 

cement, on the fine copper in it (193). 

1 ct. per lb. 

Chili and other pigs (194). 

li cts. per lb. 
clippings from new(192)...! ct. per lb. 
coarse. (See “black” above.) 

coins (544).Free. 

old foreign, in large quantities for 
mfg. pps. as old copper (192, 

s. s., 7601).1 ct. per lb. 

old, impt. for other use than cur¬ 
rency. (See “ Coins.”) 
composition metal. (See “alloys” 
above.) 

drawback on that extracted from sul¬ 
phur-ore (s. s., 8561). 
in form of ores, on the fine copper 
therein (191, s. s., 6035). ^ct. per lb. 
in forms, unmfd. + + (194). 

1^ cts. per lb. 

ingots (194.H cts. per lb. 

in plates -f' -f (194).1^ cts. per lb. 

in rolled plates, called braziers’ copper 
(195)... 


25 

25 

10 

25 


45 


45 

35 

35 


35 


























c 


SCHEDULE OP DUTIES. 


. . Per ct. 

in silver ore, on the fine copper in it 
(191, s. s., 8544, 8929)....^ ct. per lb. 
in silver ore, quantity to’be ascertained 
by the fire assay (s. s., 10,037). 
mfs. of + + (215). 45 


matte, as regulus, which see below. 

(See also s. s., 9528, 10,043.) 
medals such as trophies or prizes (648). 


Free. 

nails (215). 45 

nickel matte contg. over 2 per cent, of 


copper, pays on the copper in it 

...i ct. per lb. 

old, fit only for remf. (192). 

1 ct. per lb. 

taken from bottom of Am. vessels 
compelled by marine disaster to 
repair in foreign ports (546). Free, 
ores. (See above “Copper in form 
of”) 

paste of sulphide of (7736, s. s., 

1863). 

pigs (194). 11 cts. per lb. 

pipes (195). 

plates. (See above “ Copper in 
plates.”) 

engraved for printing (180).. 

powder flasks (215, s. s., 5934). 

powdered (215, s. s.,9126). 

regulus of, on all the fine copper in it 

(193). 1 ct. per lb. 

rods (195). 

rolled plates. (See above.) 
sheathing or yellow metal of which 
copper is comp. ch. v. and not 
wholly or in part of ungalvanized 

iron (195). 

sheets (195). 

spikes (215). 

sub-acetate of, or verdigris (749). Free, 
sulphate of, or blue vitriol ( 12 ). 

2 cts. per lb. 

sulphate points (75 a, s. s., 9126). 

sulphide of (76). 

watch case, comp. met. of which cop. 
is ch. V. (192, s. s., 8431). 

1 ct. per lb. 


20 

35 


25 

45 

45 


35 


35 

35 

45 


25 

25 


61 


C 


Per ct. 

wire, insulated or other (215, s. s., 
5899). 45 

Copperas, green vitriol, or sulphate of 
iron (23).^ of 1 ct. per lb. 

Coppered wire, pays ^ ct. per lb. in 
addition to the rate on the wire of 
which it is made (1487, s. s., 7590). 

Copying books, blank-, for press copying 

(419 a). 8 cts. per lb. and 15 

paper (419 a) . 8 cts. per lb. and 15 

Copyright laws cover books in languages 
other than English (s. s., 10,269). 

Coquitas palm nuts (585, s. s., 8432). 

Free. 

Coral bead necklaces, jewelry (452, s s , 

2556). 50 

cut or mfd. (459). 25 

jewelry (452). 59 

mfs. of, other than jewelry ( 459 ). 25 

marine, uncut and unmfd. ( 547 ).Free. 

Coralline, if true coral, unmfd. ( 547 ). 

Free. 

+ +, unmfd. (773 a). ]0 

Coral-wood, and mfs. of, as other cabi¬ 
net-woods. 

Cordage* or cables, tarred (362c?). 

3 cts. per lb. 

untarred, of hemp (362 c). 

2i cts. per lb. 
same, of istle or Tampico fiber, manilla, 
sisal grass or sunn (362 a). 


1 i cts. per lb. 

Cord or cords, cotton (354 a). 

35 cts. per lb. 


but not less (354 c) than. 40 

cotton covered or plated with metal 

(196, s. s., 6547, 6840). 30 

flax or hemp, other than trimmings 

(371 a) . 50 

gut-, unmfd. (529).Free. 

linen, if trimmings (373 cz),,. 60 


of mixed mat., exc. when part W., 
wstd. or hair, pay the highest rate 
t which the comp, of ch. v. is dtbl. 


(775 a). 

sash, of hemp (371 a). 50 

silk (412 or 414 c?-). 50 


* The term “ cordage ” is held to apply only to cords (of whatever size) used in the rigging and 
equipment of vessels, and to include such as “log lines, signal lines, lead lines and cod lines" 
(April 21, 1858, K Y., s. s., 9187, 9307). 








































62 

C 


SCHEDULE OF DUTIES. 


Per ct. 


c 

Per ct. 


Cord or cords, silk and rubber, S. ch. 


V. (412 or 414 a). 50 

r. ch. V. (460, s. 5940). 30 


wholly or ptly of W., wstd. or animal 

hair (398).60 cts. per lb. and 60 

Cordials, spirituous (332). 

$2.50 per pf. gal. 

If in bottles or jugs, there is paid 
in addition (336 h ).. 3 cts. on each, 
medicinal, ale. (74).50 cts. per lb. 


non-alc. (75 a) . 25 

Cording and sealing. (See s. s., 3092-3). 
Cordonnet, of spun silk, for mf. of 

fringes (414, s. s., 3798). 50 

Cords and tassels, bullions (196). 30 

cotton, flax, or other veg. fiber 

(373 a). 60 

mixed, pay as above stated as to 
cords. 

silk (412). 50 


wool, wstd. or animal hair, wholly or 
in part (398).60 cts. per lb. and 60 

Cordova wool. (See “ Wool, class 3.”) 

Corduroys of cotton or other veg. fiber, 
provided the following rates do not 
aggregate less than 40per cent. 
bleached (350 h). 12 cts. per sq. yd. and 20 
colored, dyed, painted, printed, or 
stained (350 c). 14 cts. per sq. yd. and 20 
unbleached and uncolored (350 a). 

10 cts. per sq. yd. and 20 
but none of the above to pay less 

(350 cZ) than. 40 

so-called, woven without pile, and 
countable, dtbl. as countable cotton 
cloth (s. s., 9675). 

Coriander seed (699).Free. 

grd. or powdered (326a)..4 cts. per lb. 

Cork bark or wood, unmfd. (548)...Free. 
cut into cubes or squares (434 a). 

10 cts. per lb. 
carpets,* figured or plain, 
val. not over 25 cts. per sq. yd. 

(369 a). 40 

val. over 25 cts. (3695). 

15 cts. per sq. yd. and 30 
floats, cork, quill, and small brass ring. 


cork ch. v. (773 5, s. s., 5469, 6178). 20 
“hat-tips,” so-called (773 5, s. s. 


5469, 7341)...-.. 20 

mfs. of, + + (773 5, s. s., 5469). 20 

pictures (7735, s. s., 527, 5469). 20 


soles, part wool (396, s. s., 8423). 

49| cts. per lb. and 60 
squares, with rounded or clipped cor¬ 
ners (434 a, s. s., 9793). 

10 cts. per lb. 

Corks, mfd. (4345).15 cts. per lb. 

Cormbs or corms, as bulbs or bulbous 

roots not edible (699).Free. 

Corn, broom (272).$8 per ton. 

or maize (256). 

15 cts. per bushel of 56 lbs. 
meal (257). 20 cts. per bushel of 48 lbs. 
not classifiable as seeds (s. s., 6156). 
plasters, part wool, as mfs. ofW. under 
392 (s. s., 6576). 

starch (323).2 cts. per lb. 

residuum (773 a, s. s., 6269, 6641)... 10 

Cornelian or carnelian, cut, but not set 

(454 a). 10 

rings (452, s. s., 803). 50 

set or otherwise, if jewelry (452). 50 

set -f -f (454 5). 25 

uncut or rough (557),.Free. 

Cornets, other than toy (215). 45 

toy (436). 35 

Cornwall stone grd., as wrought clay 

(98 5, s. s., 9510).$3 per ton. 

Corporations, domestic, entries by con¬ 
signees of, under bills of lading duly 
endorsed, allowed (s. s., 8110). 
foreign, consignments to branches of, 
unlawful (s. s., 7771). 
marble blocks for presentation to, not 
free (s. s., 7500). 

not citizens within the meaning of 
786 and 787 (s. s., 7397). 
municipal or religious, works of art, 
impt. expressly for presentation to 

(757 a).Free. 

Corrosive sublimate (75 5). 35 

Corrugated or crimped sheet iron or 
steel (142 c?).1^ cts. per lb. 


Sees, s., 1436 and 9314, for rulings as to the proper classification of certain so-called “cork 
carpeting ” of thin cork underlaid with a “ liemp hacking;" the latter decision revoking the former, 
and holding the article to be dtbl. under the provisions of the act of 1883, for “ carpets and carpeting 
of wool, flax or cotton, or parts of either or other materiaU’ 



































SCHEDULE OF DUTIES. 


C 


Corsets, as wearing apparel, according 
to material. 

Corset laces or lacings, cotton (354 a). 

35 cts. per lb. 


but not less than. 40 

linen (371a). 50 

silk (414 a). 50 


stays, horn strips for (611, s. s., 7519). 


Free. 

wire, and strip steel known as (148 e, 

s. s. , 9409). 5 cts. per lb. 

Corticene, val. not over 25 cts. per sq. 

yd. (369 a).. 40 

val. over 25 cts. (369 h). 


15 cts. per sq. yd. and 30 
Corundum disks, with steel spindles. 


etc. (215, s. s., 8332). 45 

ore* (651). Free. 

Cosmetics, all + + ( 77 ). 50 

Cossacks, mfs. of paper (425, s. s., 
9433). 25 


Costa Rica, duties on goods per parcels 
post from (s. s., 10,009). 
vessels pay disc, duty (s. s., 8666 ). 

Costs of lithographic work (s. s., 9727). 
of stamping and embossing book covers, 
dtbl. (s. s., 9089). 

Costumes,! actors’ arriving in the U. S. 
( 686 , s. s., 4686, 4721, 7321)...Free, 
impt. to be used by schools, societies, 
etc., in representation of historical 
and other themes, are dtbl. (s. s., 
2677, 3038). 

Cot bottoms, flax or hemp, counting 
not over 100 threads (371 a) . 50 

Coton azotique, or gun cotton, 
val. not over 20 cts. per lb. (440 a) 

5 cts. per lb. 

val. over 20 cts. (4405)...8 cts. per lb. 

Cotton (549).Free. 

absorbent (355). 40 

Cottonades, as countable cotton cloth. 

Cotton, antimacassars (373 a, s. s., 
9184). 60 


63 

C 

Per ct. 

articles of, combined with metal and 
silk, met. ch. v. (215, s. s., 6010).... 45 

bagging for, gunny-cloth, and all 
similar material suitable for cover¬ 
ing cotton, wholly orptly. of flax, 
hemp, jute, or jute butts, I accord¬ 
ing to value per sq. yd. 
val. at 6 cts. or less (366 a). 

1 t^ cts. per sq. yd. 
val. over 6 cts. (366 h), 

1 A cts. per sq. yd. 
bed-sets, lace, (373 a, s. s., 6214, 

10,480). 60 

bed-spreads, Nottingham lace (373 a, 

s-s.,9184). 60 

ticking, as cotton cloth, 
belting, with two metal threads in the 

edge (355, s. s., 7682). 40 

bibs, infant’s, embroidered (373 a, 

s. s.,10,485). 60 

bindings, if trimmings or lace (373 a). 60 

of braids (354 a).35 cts. per lb. 

but not less than. 40 

bobbinets (373 a, s. s., 5944, 10,064).. 60 
bookbinders’ cloth (355, s. s., 5830, 

8909). 40 

same so-called, but really Hollands, 
dtbl. as cotton cloth (s. s., 10,558). 

braces (354 h) . 40 

brace-webbing (354 5, s. s., 6587). 40 

braids -f (354 a).35 cts. per lb. 

but not less than. 40 

if trimmings (373 a, s. s., 8664). 60 

so-called,but known as ' ‘herring-bone 
trimmings” (373 a, s. s., 8664).... 60 

“novelty” or “feather-edge,” so- 
called, incomplete articles for mf: 
of trimmings, as braids 4 - -f 
which see above (s. s., 6733, 8664). 
same, if complete, and fit for use as 


trimmings (373 a, s. s., 8664). 60 

brilliants, as cotton cloth. 

Brussel-net. (See “Brussels-net.”) 
bruyere (443 5, s, s., 5471). 50 


* By s. s., 1374, this article was classified as a similitude of emery-ore, which, however, at that 
time paid duty. Under the present law, in which emery-ore is placed in the free list, corundum 
cannot be classified with it. Possibly it should be classified under 202 a, at 20 per cent, as a cr. 
mineral substance. 

t Free entry under 686, limited to those intended for the personal use of the party bringing them 
(s. s., 4686). 

f The words or other material,^* in the act of 1883, are omitted in that of 1890. 


































64 

C 


SCHEDULE OF DUTIES. 


C 


Per ct. 

Cotton buckrams, for bonnet frames (355, 

s. s.,3096).!. 40 

cambrics, as cotton cloth. 

Canton flannels, as cotton cloth, 
canvas or penelopes, for enib. pps., 
dtbl. as cotton cloths (s. s. 6362). 
Cape-net, for hat-crowns ( 373 ( 7 , s. s., 

7430).. 60 

caps, as wearing apparel, 
carpets. (See “ Carpets,” etc.) 
cashmere, as cotton cloth, 
chemises and chemisettes, emb. or in 
part of lace, of rufflings, of tuckings, 
or ruchings, of which cotton or other 
veg. flbers, simply or jointly, are ch. 

V. if not part W., wstd. or hair 


(373). 60 

same plain (349). 50 

chenille, mfs. of, or of which it is ch. 

• V. (351). 60 

cheviot. (See “ Cheviots.”) 
clothing. (See “ Clothing.”) 


cloth-lined envelopes. (See “Envel¬ 
opes.”) 

cloths, to wit: all woven fabrics of 
cotton in the piece, properly coming 
within the designation of cloth, and 
bought and sold by lineal measure¬ 
ment, and the threads of which can 
be counted* is dutiable according to 
the number of threads to the square 
inch {counting hoth warp and Jill- 
ing) and cost per square yard, as 
follows: 

all counting not over 50 threads, 
unbleached and uncolored, 
val. not over 6^ cts. (344 a). 

2 cts. per sq. yd. 

val. over 6 ^ cts. (345 d) . 35 

bleached, f 

val. not over 9 cts. (344 h). 

2 j cts. per sq. yd. 

val. over 9 cts. (345 e) . 35 


Per ct. 

dyed,colored,stained, painted orprinted 
val. not over 12 cts. (344c).' 

4 cts. per sq. yd. 

val. over 12 cts. (345/). 35 

all counting over 50 and not over 100 
threads, 

unbleached and uncolored, 
val. not over Og- cts. (345 a). 

2\ cts. per sq. 3 'd. 

val. over 6 ^ cts. (345 cZ). 35 

bleached. 

val. not over 9 cts. (3455). 

3 cts. per sq. yd. 

val. over 9 cts. (345 e) . 35 

dyed, colored, stained, painted or 
printed. 

val. not over 12 cts. (345 c). 

4 cts. per sq. yd. 

val. over 12 cts. (345 /). 35 

All counting over 100 and not over 
150 threads, 

unbleached and uncolored, 
val. not over 7^ cts. (346 a), 

3 cts. per sq. yd. 


val over 7| cts. (346 d) . 40 

bleached. 

val. not over 10 cts. (346 h), 

4 cts. per sq. j^d. 

val. over 10 cts. (346 e). 40 


dyed, colored, stained, painted, or 
printed. 

val. not over 12^ cts. (346 c). 

5 cts. per sq. yd. 

val. over 12^ cts. (346 /). 40 

All counting over 150 and not over 
200 threads. 

unbleached and uncolored, 
val. not over 8 cts. (347 a). 

3^ cts. per sq. yd. 

val over 8 cts. (347 d) . 45 

bleached. 

val. not over 10 cts. (347 h). 

cts. per sq. yd. 


-3.- “The terms of the law imposing duty according to the count of threads, should be held to apply 
in all cases where such count can be ascertained by means of the ‘ glass ’ commonly used for such 
purposes, and in all cases where the value of the goods is partially or wholly determined between the 
manufacturer and the purchaser, according to the number of threads to the square inch.’’ (January 
8, 1866, B. L. Luddington, U. S. Appraiser, N. Y.) 

And see, also, 2495, 3305, 3380 and 3697. 

t Cotton-cloth with the weft-yarn bleached and warp unbleached was held to be dtbl. as bleached 
cloth (s. s., 7582). 





















c 


SCHEDULE OF DUTIES. 


Per ct. 

val. over 10 cts. (347 e) . 45 

dyed, colored, stained, painted, or 
printed. 

val. not over 12 cts. (347 c). 

5^ cts. per sq. yd. 

val. over 12 cts. ( 347 /).’. 45 

All counting over 200 threads. 
unbleached and uncolored, 
val. not over 10 cts. per sq. yd. 

(348 a).4| cts. per sq. yd. 

val over 10 cts. (348 d) . 45 

bleached. 

val. not over 12 cts. per sq. yd. 

(348 h) .5^ cts per sq. yd. 

val. over 12 cts. (348 e). 45 

dyed, colored, stained, painted, or 
printed. 

val. not over 15 cts. per sq. yd. 

(348 c) . 6 f cts. per sq. yd. 

val. over 15 cts. (348/). ‘45 

All cotton cloths H —[-5 the threads of 
which cannot be counted under a 
glass, or separated so as to be count¬ 
able, are dutiable as mfs. of cotton. 

+ 4- (355). 40 


65 

C 

Per ct. 

But all cotton cloths bleached, d^^ed, 
colored, stained, painted, or printed, 
containing an admixture of silk and 
+ +, must pay (348 g). 

10 cts. per sq. yd. and 35 
See table., below, 

cloths cut into strips for mf of frill- 
ings, remain dtbl. as countable 
C. (s. s., 7325). 

for hospital bandages, as countable 
C. (s. s., 9971). 

cloth with narrow silk selvedge, held 
dtbl. as countable C. under former 
laws (s. s., 6120). 

Colbert lace curtains (373 a, s. s., 

9502 ). 60 

collars. (See ‘ ‘ Collars. ’ ’) 
colored curtain stuff, known as “Ma¬ 
dras muslin,” and loom-figured only, 
as countable C. (s. s., 6007, 8127) 
colored tapestry borders with slight 
admixture of met. as countable C. 

(s. s., 6373). 

cords (354 ct) .35 cts. per lb. 

but not less than. 40 


DUTY ON COUNTABLE COTTON CLOTHS. 


Threads to 
Square Inch. 

Unbleached and Uncolored.* 

Bleached only. 

Colored, etc. f 

Over 

Not 

VALUE, 

PER SQ. YD. 

DUTY. 

VALUE, 

PER SQ. YD. 

DUTY. 

VALUE, 

PER SQ. YD. 

DUTY. 

Over 

Not 

Over 

Over 

Squ’re 

Yard. 

Per 

Cent. 

Not 

Over 

Over 

Squ’re 

Yard. 

1 Per 
Cent. 

Not 

Over 

Over 

Squ’re 

Yard. 

Per 

Cent. 


50 1 


Cts. 

Cts. 

2 


Cts. 

9 

Cts. 

Cts. 

2 K 


Cts. 

12 

Cts. 

Cts. 

4 • 



6>^ 


35 


9 

35 

12 


35 

50 

1001 

6K 


9 


3 

12 

4 

6K 

35 


9 


35 

12 


35 

100 

150 1 



3 


10 


4 


12 % 

K 

7% 


40 

10 


40 

12 % 


40 

150 

2001 

8 

3K 

10 


12 

5% 


8 

45 

10 

45 

12 

45 



10 


4K 





200 j 

f 



12 


5^ 


15 


A3/ 


.t 


10 

45 

12 

45 j 

15 


45 












But all cotton cloths bleached, dyed, colored, stained, painted, or printed, containing an admixture 
of silk and + +, must pay (348 g) 10 cts. per sq. yd. and 35 per ct. ad val. 


* Including all not bleached, colored, dyed, painted, printed or stained, 
t Including dyed, painted, printed, or stained. 

5 





















































































































SCHEDULE OF DUTIES. 


66 

C 

Per ct. 

Cotton cords, with tassels attached as 

trimmings (373 a). 60 

corduroys. (See “ Corduroys. ”) 
corset lacings. (See “ Corsets, etc.”) 
crochet cotton, on spools, as spool 
thread (s. s., 2540). 

crochet edgings (373 a, s. s., 6443). ... 60 
cross-bar muslins, as countable C. 

(s. s., 6349). 
cuffs. (See “Cuffs.”) 
curtains, Madras and Crete, emb. 

(373 a, s. s., 6630). 60 

damask in the piece or otherwise + + 

(355). 40 

damask doilies, table-cloths, etc. (355, 

s. s., 8600, 8698). 40 

denims, as other C. cloth, 
doilies, as damask. (See above.) 
drawers and shirts, knit or other, 
val. not over $1.50 per doz., as fol¬ 
lows, to wit; 

if wholly of C. (352). 35 

if part of linen (372). 55 

if in part of veg. fiber other than C. 

or linen (349 a). 50 

drawers and shirts, knit or other, of 
C. or other veg. fiber, 
val. over $1.50 and not over $3 per 

doz. (353 e).$1 per doz. and 35 

val. over $3 and not over $5 per doz. 

(353/).$1.25 per doz. and 40 

val. over $5 and not over $7 per 

doz. (353 g) .$1.50 per doz. and 40 

val. over $7 per doz. (353 li) 

$2 per doz. and 40 

drillings, as other C. cloth, 
duck, *as cotton cloth, 
dust-proof cloth, C. and gelatine or 

like substance (355, s. s., 9708). 40 

edgings (373 a) . 60 

Egyptian laces {^73 a, s. s., 7330). 60 

■ embossed, as C. cloth (s. s., 2598). 

embroidered bibs (373, s. s., 10,485).. 60 
collars and cuffs (3735, s. s., 6870).. 60 

muslin caps (373 a, s. s., 7660). 60 

underwear (373 5, s. s., 5986). 60 

embroideries (373 a). 60 


c 

Per ct. 

stitch-count basis, not conclusive of 
val. (s. s., 8927, 10,474). 
embroidery canvas, as C. cloth (s. s., 
6362). 

endless C. blankets, pt. rubber, C. ch. 

V. (355, s. s., 8226). 40 

fabrics emb. with wstd. (373 5, 398, 

s. s., 6309).60 cts. per lb. and 60 

open work with parallel rows of emb. 
in the centre (373a, s. s., 6360)... 60 

“feather-stitch braids.” (See 

“Braids.”) 

felled and crimped strips for mf of 
ruchings and frillings (355, s. s., . 

7551). 40 

flocks (549).Free. 

or rags grd. to powder for mf. of 

billiard balls (355, s. s., 7447). 40 

floss, as C. thread. 

frillings, as trimmings (373 a, s. s., 

7226). 60 

beaded, C. ch. v. (373a, s. s., 8799). 60 
C. S. and met., C. ch. v. (373a, 

s. s., 10,068). 60 

fringes, as trimming. (373 a). 60 

fuse for smokers’ use (468 a, s. s., 

1778). 70 

galloons (354 5)... 40 

galloons and corset trimmings, emb, 
with silk, S. ch. v. (412, s. s.. 

10,506). 50 

genappins, as other C. cloth. 

gimps (354 5). 40 

ginghams, as other C. cloths. 

gloves (349). 50 

goring, elastic or not (354 5). 40 

gray etamine, as C. cloth (s. s., 6371). 
grenadines as C. cloth. 

“hair-switches,” so-called, glazed C. 
thread or of colored C., as C. thread 
under 342 (s. s., 1039, 2824). 

Hamburg edgings (373 a). 60 

net (355, s. s., 9184). 40 

handkerchiefs, emb. or lace (373 5).... 60 
hem-stitched (373a, s. s., 10,236).... 60 
in the piece, as C. cloth (s. s., 
2477).* 


* In s. s., 8606, the department in deciding that handkerchiefs cut apart, were not dtbl. as count¬ 
able C. cloth; gave, as a reason, that “having been separated after weaving, they cannot he con¬ 
sidered as cloth;” thus implying that without such separation they would have been so considered. 
Then paragraph 349 seems clearly to include only “handkerchiefs” completed and ready for use, 
whether hemmed or not hemmed. (See also s. s., 6267, 8713, 9655.) 






































SCHEDULE OF DUTIES. 


C 

Per ct. 

Cotton handkerchiefs, other than above 

(349 a). 50 

hat-bodies (355). 40 

herring-bone trimming (373 a, s. s., 

8664, 10,340). 60 

Hollands, as C. cloth (s. s., 10,346). 
hose, etc. (See below “stockings,” 
etc.) 

hosiery with silk clocks (inconsider¬ 
able) dtbl. as C. hosiery (s. s., 5833). 

insertings (373 a). 60 

Italians, silk striped (if bleached or 
colored) C. ch. v. (348^, s. s., 

*^560).10 cts. per sq. j^d. and 35 

Japanese cloths as C. cloths, 
jeans as other C. cloths. 

laces (373 a). 60 

lace fichus and collars (373 a, s. s., 

5457). 60 

lace shams and bed-sets (373 a, s. s., 

6214). 60 

lace window curtains (373 a) . 60 

lacings, boot-, shoe-, and corset- 

(354 a).35 cts. per lb. 

but not less than. 40 

Lambeth C. rope (355, s. s., 9187). 40 

lappets, so-called, figured in the loom 
with colored yarn, dtbl. as colored 
C. cloth (s. s., 6456). 
linings of knit woolen caps, not en¬ 
titled to separate els. (s. s., 5656). 
loom-harness twine, as C. thread under 
342 (s. s., 8945). 

Madras muslins emb. in loom, dtbl. as 
C. cloth, and figures not to be 
counted (s. s., 8127). 

mfs. “h “h (355). 40 

mixed with or composed in part of 
other material^ viz. : 
cloth, bleached or colored contg. 
an admixture of silk. (See 
“ Cotton cloths.”) 

other fabrics, cotton ch. val., not part 
W., wstd. or hair, at the highest 
rates of like fabrics wholly of 
cotton (775 a). 


67 

C 

Per ct. 

part W., wstd. or animal hair, as 
like goods wholly of those sub¬ 
stances, respectively, 
other than above, at the highest rates 
at which the component mat. of ch. 

V. is chargeable (775 a). 
and downs, as quilts or other (443 


s. s., 6203, 7749, 8784). 50 

and jute tapestry goods, C. ch. v. 

(355, s. s., 6003). 40 

lace and paper bouquet holders, C. ch. 

V. (373 a, s. s., 6673). 60 

and linen laces (373, s. s., 7713). 60 

and met. piano covers, C. ch. v. (215, 

s. s., 7249). 45 

and metal woven fabrics, met. ch. v. 

(215, s. s., 7177, 8136).. 45 

and metal tarlatans, C. ch. v. (215, 

776, s. s., 7471)... 45 

and paper packing material, C. ch. v. 

(355, s. s., 6367). 40 

and silk hdkfs. hemmed, C. ch. v. 

(349, s. s., 7700). 50 

same hem-stitched (373 a, s. s., 7700). 60 

and silk selvedged colored cloth, as C. 
cloth (s. s., 6120). 

and silk umbrella cloths* (414a, 

s. s., 10,353). 50 

scalloped edge bindings emb. with silk, 

S. ch. V. (412, s. s., 10,506) . 50 

silk and rubber webbing, S, ch. v. 

(412, s. s., 5940). 50 

and tinsel braids for hats, etc. (215, 

s. s., 3897). 45 

tapestry borders with slight admixture 
of metal, as C. cloth (s. s., 6373). 
toilet or table mats, made of silk-faced 
velvet or plush, with cotton back or 


lining, and narrow wstd. fringe of 
trifling val., S. ch. v., dtbl. under 
411, as silk velvet, etc. (s. s., 6169). 
and wstd. umbrella cloths, dtbl. under 
392 (s. s., 6951). 

moleskins, as C. cloth (s. s., 7528). 
molleton, in the piece, as C. cloth 
(s. s., 8942). 


* The Board of General Appraisers, in s. s., 10,353, held that “the word ‘cloth’ as used in the 
provisions of this (the cotton) schedule, is used in a popular and not in a commercial sense. It 
is a word of common parlance, and not one of any peculiar commercial signification. The courts 
have so held uniformly.” 
































68 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Cotton mosquito-net (355, s. s., 9184). 40 
mulls, corded or plain as C. cloth 
(s. s., 6328). 

muslin caps, emb. (373 5, s. s., 7660). 60 
skirtings and lappets as C. cloth, 
muslins, as C. cloth, 
nainsooks and jaconets, as C. cloths 


(s. s., 6328). 

neck-rufflings (373 a) . 60 

neckties and neckwear (349 «). 50 


with rubber and met. attachments, 

C. ch. V. (349 5, s. s., 9273). 

50 cts. per lb. and 50 
Nottingham fabrics. (See “Notting¬ 
ham.”) 

pantaloon stuffs, and like goods as C. 
cloth. 

patterns of paper muslin (355, s. s., 

4071). 40 

Pekin velours, as C. velvets (s. s.. 
7798). 

pile fabrics, including plushes, velvets, 
velveteens, corduroys, and all other, 
of C. or other vegetable fiber. 
not bleached nor colored (350 a). 

10 cts. per sq. yd. and 20 
bleached (3505), 

12 cts. per sq. yd. and 20 
dyed, colored, stained, painted, or 
printed (350 c). 

14 cts. per sq. yd. and 20 
but none of these to pay less (350 d). 

than . 40 

piques, as cotton cloth (s. s., 3697). 
plush. (See above “ pile fabrics.”) 
poplins, as cotton cloth. 

rags, for paper stock (670).Free. 

revere stripes, as C. cloth (s. s., 
6360). 

ribbon bruges (355, s. s., 7363). 40 

ribbons for hat-bands and bindings as 

trimmings (373 a, s. s., 4573). 60 

robes, so-called, but not made up, 
parts of cl. separately (s. s.,7711). 

ruchings (373 a). 60 

satines, as C. cloths (s. s., 6328). 
scoured cambrics, as unbleached C. 
cloth (s. s., 8988). 

seed (699).Free. 

oil, per gal. of 71 lbs. (39). 

10 cts. per gal. 


Per ct. 

shirts, knit or other, val. not over 


$1.50 per doz, if wholly of C. 

(352). 35 

if part of linen (372 c). 55 

if in part of veg. fiber other than 

linen (349 a) . 50 

val. over $1.50 per doz. if part linen 
(372 c). 55 


if wholly of C. or of C. and other veg. 
fiber (exc. linen) as follows, viz. : 
val. over $1.50 and not over $3 
per doz. (353e).$l per doz. and 35 
val. over $3 and not over $5 

(353/).$1.25 per doz. and 40 

val. over $5 and not over $7 

(353^).$1.50 per doz. and 40 

val. over $7 (353 /i)..$2 per doz. and 40 

shoe lacings (354 a).35 cts. per lb. 

but not less (354 c) than. 40 

skirting hemmed along full length of 
one side of piece, as C. cloth (s. s., 
8297). 

slippers emb. with wstd. (398, s. s., 

4164).60 cts. per lb. and 60 

spool-thread, when on spools contain¬ 
ing not ever 100 yds. each (343 a). 

7 cts. per doz. spools. 
the same when on spools containing 
over 100 yds., is subject for every 
100 yds., or fraction thereof, in ex¬ 
cess of 100 yds., to an additional 
duty (343 5) of..7 cts. per doz. spools, 
stockings, hose, and half-hose of C. 
or other veg. fiber made on knitting 
machines or frames and + + (352).. 35 
same, selvedged, fashioned, narrowed, 
or shaped wholly or in part by 
knitting machines or frames, or 
knit by hand, finished or un¬ 
finished^ including such as are 
commercially known as seamless 
stockings, hose or half-hose, (s. s., 

5961, 6248). 

val. not over 60 cts. per doz. pairs 
(353 a)... 20 cts. per doz. pairs and 20 
val. over 60 cts. and not over $2 
(353 h)... 50 cts. per doz. pairs and 30 
val. over $2 and not over $4 (353 c). 

75 cts. per doz. pairs and 40 
val. over $4 (353 d). 

$1 per doz. pairs and 40 






















SCHEDULE OF DUTIES. 


C 

Per ct. 


Cotton strips, felled and crimped for rncli- 
ings and frillings (355, s. s., 7551)... 40 

suspenders, elastic or not (354 h) . 40 

Swiss-muslins, dotted or figured, or 
plain, as countable cotton cloths. 

tamboured articles (373 a) . 60 

tapes, plain or with trade-marks 

woven in (355, s. s., 6710). 40 

tarlatans, true, netted, or meshed 

(373 a). 60 

same, so-called, plain woven or the 
ordinary mosquito-netting, as count¬ 
able cotton cloth (s. s., 6360, 9322). 
terry cloth (355, S.S., 8712). 40 


thread on spools. (See above “ Spool 
thread.”) 

thread,* yarn, warps, or warp-yarn, 
all, in whatever form, except 
spool thread, to wit: 
val. not over 25 cts. per lb. (342 a). 

10 cts. per lb. 
over 25 and not over 40 cts. 

(342^).18 cts. per lb. 

over 40 and not over 50 cts. 

(342 c) .23 cts. per lb. 

over 50 and not over 60 cts. 

(342^7).28 cts. per lb. 

over 60 and not over 70 cts. 

(342 e).33 cts. per lb. 

over 70 and not over 80 cts. 

(342/).38 cts. per lb. 

over 80 cts. and not over $1 

(342 g) .48 cts. per lb. 


over $1 (342 7<). 50 

tidies, Nottingham (373a, s. s., 9184). 60 
tie buckles second-hand, but fit for use 

as (215, s. s., 9936). 45 

ties, iron or steel. (See those titles.) 
ties, iron, domestic, retd, as “scrap,” 
not free under 493 a (s. s., 7731). 

towelling or towels, damask (355). 40 

in the piece, if not damask, as C. 
cloth (s. s., 2291, 4035). 


69 

C 

Per ct. 

tracing cloth (355, s. s., 5830). 40 

travelling rolls or tourists’ cases/ of 
C., Ir. or oil cloth, and insignificant 
part of wstd., C. ch. v. (355, s. s., 

7332). 40 

trimmings or edgings known as 
“crochet-edgings” (373a, s. s., 

6443). 60 

chenille ch. v. (351). 60 

other than above (373). 60 

tuckings (373 a). 60 

Turkish towels, separate or in pairs 

355, s. s., 8283). 40 

twills, as other C. cloths, 
underwear emb. by hand (373 5, s. s., 

5986). 60 

velvet or plush bindings or trimmings 

(373 a). 60 

ribbons (373 a). 60 

patterns and uppers for slippers, 
emb. with silk, S. ch. v. (413a, 

August 24, 1857, N. Y.). 60 

velvets and velveteens. (See above 
“Cotton pile fabrics.”) 
emb. with wstd. (398). 

60 cts. per lb. and 60 
vestings, as C. cloth, 
warps or warp-yarn. (See above “ Cot¬ 
ton thread.”) ^ 

waste (549).Free. 

wearing apparel. (See “Clothing.”) 

webbing (3545). 40 

with weft yarn only bleached, dtbl. as 
bleached C. cloth (s. s., 7582). 
yarns. (See above “ Cotton threads,” 
etc.) 

Couhage. (See “ Cowhage.”) 

Coumarine (773 5, s. s., 4288). 20 

Countable cottons and embroideries, 
separated for addl. duty for undv. 

(s. s., 6527). 

Countable cottons, application of provi¬ 
sions for (s. s., 3380). 


* Upon investigation it is found that the weight of cotton-thread varies from one to one and a 
half per cent., according to the condition of the atmosphere, and that no uniform invoice weight can 
be given of such thread shipped from Europe to this country. 

To ascertain the true weight on which duties should be levied in case of importation from Europe 
of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the 
amount noted in the invoice, allow not exceeding one per cent, for increase in weight caused by 
absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the 
invoice (s. s., 2590). 
































70 

C 


SCHEDULE OF DUTIES. 


C 


Per ct. 

Counters, according to material. 
Counting-house boxes, of plain paper 


Per ct. 

Those marked with a * were ad¬ 
judged unusual or fit for other uses. 


(425). 

same of surface-coated paper (420 a)... 
Country produce, duties on small impor¬ 
tations, how collected (s. s., 7947). 

Court plaster (75 a) . 

Cover glasses for microscopes, sp. imp. for 
schools, etc. (677, s. s., 9736)...Free. 
Coverings of mdse., all kinds of, or 
other articles used for holding 
impt. mdse. [dthl. or free) IP UN¬ 
USUAL, or of a form designed for 
use otherwise than in the bona 
fide transportation of the mdse, 
to the U. S., are subject {in addi¬ 
tion to the duty on their con¬ 
tents) to the same rates as if impt. 
separately (845/). 

The same, including cartons, cases, 
crates, boxes, sacks, and all others 
of any kind, together with all 
other costs, charges and expenses, 
incident to placing the mdse, in 
condition, packed ready for ship¬ 
ment to the U. S. if the said 
coverings or articles holding such 
mdse, are the usual ones, and 
^ their contents subject to a dutj’’ 
according to value, are to be 
estimated, and their value added 
to that of their contents, to make 
up the dtbl. value of the latter 
(845 a to e). 

But when such contents are subject 
to specific duty alone, or are free, 
such usual coverings or articles 
holding the same, and -f -f, are 

Free. 

bags, barrels casks, etc., of Am. mf. 
(See “American mfs.,“ and “Arti¬ 
cles.”) 

Of the great number of rulings as to 
coverings and charges made under 
the provisions of sec. 7, of the tariff 
act of 1883 (Ft. I, 847-8), com¬ 
paratively few are applicable under 
the acts of 1890. The following 
list embraces most of those, which 
seem to be of value now. The ref¬ 
erences are to “s. s. ” numbers. 


25 


35 

Contents. 

Coverings. 

Rulings. 

S. S. 
Nos. 


Am. Salmon, 




25 

Exp, & ret’d, 

Tin cans. 

Key stoppers. 
Wood cases,* 

Dtbl. 

8410 

Bottles, 

Bottles empty, 


9260 


Dtbl. 

9480 


Canes, spiral. 

Met. cases. 
Wine casks, 

Dtbl. 

8394 


Canary seed. 

Dtbl. 

7786 


Cement, 

Barrels,* 

Free. 

5997 


<< 

Iron casks. 

Free. 

7829 


Champagne, 

Picnic baskets* 

Dtbl. 

9914 


Cigars, 

Fancy boxes,* 




Clothing, 

fit only for. 

Free. 

8686 


Hampers,* 

Dtbl. 

10047 


Confectionery, 

Baskets,* 

Dtbl. 

8907 


Emb. Thread, 

Show cases,* 

Dtbl. 

8906 


Fish, frozen, 

Boxes, cr., 

Free. 

9814 


Free Goods, 

Unusual, 

Rule. 

7781 


Frillings, 

Boxes pt. S.,* 

Dtbl. 

8875 


Gas-water, 

General, 

Barrels,* 

Dtbl. 

10072 
(7387 
i 7408 
(.7422 





« 

Not specified. 

f Attorney 
( General. 

6121 

7766 



Coverings and 

When du- 




fittings. 

tiable. 

5922 


Hats and Ep- 




aulets. 

Tin cases,* 

Dtbl. 

10093 


Hops, 

Iron drums. 

Free. 

8264 


Matches, 

Paper,* with 





friction covers 

Dtbl. 

8350 


ii 

Tin boxes,* 

Free, 

8350 


Math. Insts., 

Lr. cases,* 

Dtbl. 

8388 


Meat Ext., 

Earthen jars,* 

Dtbl. 

7556 


Mustard, 

Fancy jars,* 

Dtbl. 

9286 


Needles, 

Fancy cases,* 

Dtbl. 

9695 


Olive Oil, 

Bottles, e. w. & 




stone. 

Free. 

8263 


Opera Glasses, 

Cases, 

Dtbl. 

7644 


1 Pease, etc.. 

Cans & chgs.. 

f Whendu- 
\ tiable. 

10058 


Razors, 

Separate ent- 

Cases,* 

Dtbl. 

7716 


ries. 

Covers, 

Cl. of. 

7592 


Sugar wrecked 

Bags, empty, 

Dtbl. 

8279 


Taggers’ iron, ; 

Tin cases. 

Free. 

7463 


Tea, 

Pots,* 

Dtbl. 

8893 


«< 1 

Fancy boxes,* 

Dtbl. 

8104 


Wine Bottles, 

^traw,* 

Dtbl. 

8960 


Wood Ashes, 1 Bags and bbls.. 

Free. 

9788 


Coverings, cost of must be stated in 
invoice or entry (s. s., 8146). 
non-dtbl. must be specified in invoice 
or entry (s. s., 7944). 
were not dtbl. as independent com¬ 
modities in any case under the act 
of 1883 (s. s., 8146). 

Covers, button-. (See “Button cloths,” 
etc.) 

crochet-, of S. for buttons and trim¬ 
mings (414, s. s., 9726). 50 

in book form, contg. samples of textile 
fabrics, dtbl. (s. s., 3781). 
made of portions of carpeting, wholly 
or ptly. of W. and -f + are dtbl. at 
same rates as like carpetings (408). 






































c 


SCHEDULE OF DUTIES. 


Per ct. 

piano and table, jute and cotton heavily 
and expensively emb. with metal 

(215, s. s., 9253). 45 

silk embossed, for parchment rolls of 
Old Testament, sp. impt. for church, 
as regalia under 692 (s. s., 6855). 

Free. 

stand and table, jute, met., etc., jute 
ch. V., as mfs. of jute + + under 
374 (s. s., 6660). 

table, of cotton chenille, or if the same 

ch. V. (351). 

Cowhage, couhage or cowitch down, cr. 

drug (560).Free. 

Cow hair. (See “Hair.”) 

fabrics, as like mfs. of W. 

“ Cowhides,” or cowhide whips (773 h). 20 

Cow-, or kine-pox (747). Free. 

Cowrie gum, cr. (560).Free. 

notcr. (24.). 10 

Cowry shells, unmfd. (701).Free. 

Cows, not free as household effects under 
516 (s. s., 8321). 

Cracked-rock plaster (773 5, s. s., 2573). 
Crackers, fire, of all kinds (438). 

8 cts. per lb. 

No tare or damage allowed. 

flour (773 5). 20 

Crank pins and shafts. (See “Steel.”) 
Cranks, mill, wrought-irori (153). 

Itxf cts. per lb. 
Crank shafts of iron, not cl. as steel 
shafts, but dtbl. under 215 (s. s., 

8266). 

Crapes, Albert (414 a, s. s.,- 3630). 

silk and cotton, C. ch. v. (355). 

silk, or S. ch. v. + + (414 a). 

Victoria (355, s. s., 3630). 

Crash, cotton as C. cloth. 

linen (371). 

Crates contg. e. w., rates of duty on 
(s. s., 10,142). 

Cravats, as wearing apparel. 

Crayon pencils, so-called, being wood 
pencils, filled with chalk or other 
like materials (466, s. s., 4265). 

50 cts. per gross and 30 


71 
C 

Per ct. 

portraits (465, 774 a, s, s., 3825). 15 

Crayons (61 a) . 25 

(See definition, s. s., 4265). 

lithographic (61a, s. s., 9738). 25 

Cream (773 a, s. s., 8404). 10 

conserve, Loeflund’s (75 a, s. s., 9049). 25 

nuts (584).Free. 

pink, ptly. refd. argal(91, si s., 3214). 

4 cts. per lb. 

tartar* and patent tartar (90). 

6 cts. per lb. 

Cremnitz or Kremnitz white, as dry 

white lead (67).3 cts. per lb. 

Creolen (76, s. s., 9408). 25 

Creosote (76, s. s., 9276). 25 

Crepe de chene (414). 50 

diamond hat trimmings, so-called, met. 
and C., met. ch. v. (215, s. s., 6910).. 45 

Cresylic acid (473, s. s., 3980).Free. 

Crete curtains, emb. (355, s. s., 6630)... 40 
Cretonnes, as C. cloth. 

Cricket-sashes, of knit W. dtbl. under 
392 (s. s., 5949). . 

Crimes, false assumption of official au¬ 
thority (Pt. L, 1354). 

Criminals, instruments for measuring 
(“ anthropometric ”) are dtbl. (s. s., 
8465). 

Crinoline cloth (448)....8 cts. per sq. yd. 
wire, including strip-steel, known as 

‘ (148 e, s. s., 1007).5 cts. per lb. 

Crochet cotton, on spools, as spool 
thread (343, s. s., 2540). 

needles, metal (178). 35 

same for emb. machines (178, s. s., 

3434). 35 

other than met. according to ma¬ 
terial. 

Crocidolite, articles of, not set, but mfd. 

ready for use (773 5, s. s., 8451). 20 

Crockery ware. (See ‘ ‘ Earthenware. ”) 

Crocus (61, s. s., 6658). 25 

Crocus colcottra, as colcothar. 
martis, or oxide of iron (61, s. s., 

9265). 25 

Croise’ or shooda, as W. dress goods, 
under 394-5 (s. s., 8679). 


20 


45 

50 

40 

50 

40 

50 


“Any article which is in fact and substantially cream of tartar, and is used without further 
process of refinement for purposes for which cream of tartar is used, should be classified as cream of 
tartar, whether known by that name in commerce or by other designations, such as ‘ pink cream,'" 
etc. (s. s., 1551). 



































72 

C 


SCHEDULE OF DUTIES. 


Per ct. 

Crop-ends of charcoal bar iron, cut off in 
the mf. thereof (136 e, s. s., 8701). 

$22 per ton. 

of steel rails. (See ‘ ‘ Steel. ”) 

Crosses and stoles, emb. S. and met. 
emb. S. ch. v. (413 a, s. s., 2851)... 60 

Croton bark and seed, cr. (560).Free. 

not cr. (24). 10 

oil (40).30 cts. per lb. 

Crowns, theatrical, as jewelry (452, s. s., 

9027). 50 

Crown thin glass, unpolished, irregular 

pieces of (108, s. s., 10,106). 60 

Crucible steel rope rods, as steel + + 
under 146 (s. s., 6356). 

Crucibles, black lead (773 5). 20 

clay for. (See “Clay.”) 
earthen, or fire-clay or sand, not decor¬ 
ated (99, s. s., 3845). 25 

same, if decorated, as other e. w. 
white clay not decorated (100 6, s. s., 

8642). 55 

Crumb cloths or Weardale carpets. (See 
“ Carpets.”) 

scrapers, metal (215, s. s., 7921). 45 

Crushed oil cake (660, s. s., 6391, 6445). 


Free. 

Cryolite or kryolith (550).Free. 

Crystallized violets and rose leaves, as 

confectionery (239, s. s., 9268). 

Crystals, alum (9).of 1 ct. per lb. 

brown (18, s. s., 1035). 

cobalt (202 a, s. s., 2945, 3168). 

glass for watches (211). 

glass, other (108). 

lees (91, s. s., 2489).4 cts. per lb. 

soda (83).J of 1 ct. per lb. 

tin (76). 

watch, all s. s., 2807). 

yellow, so-styled, mfd. from naphtha¬ 
line, as aniline dyes (18, s. s., 523). 
Crystal weights, sp. impt. for schools, 

etc. (677, s. s., 7498).Free. 

Cuban customs regs. (See s. s., 4992). 

Cubebs, cr. (560).Free. 

not cr. (24)... 

Cubic niter, or nitrate of soda (709)..Free. 

Cucumbers, in natural state (288). 

in salt or brine (287, s. s., 1818). 

Cudbear (551).Free. 

ext. of (26a).f of 1 ct. per lb. 


50 

35 

20 

25 

60 


25 

25 

35 


10 

25 

45 


c 


Per ct. 

“substitute,” so-called, being aniline 

residuum (773 6 , s. s., 3721). 20 

Cuff buttons. (See ‘ ‘ Buttons. ’ ’) 

Cuffs, wholly of C. not emb. or lace 
(372 a and 373 6 ). 

15 cts. per doz. pcs. and 35 
linen or pt. linen not emb. or lace 
(372 6 , and 373 6 ). 

30 cts. per doz. pcs. and 40 
all the above if emb. or wholly or in 


part of lace (373 a and 6 ). 60 

silk (413 a). 60 


Culm or slack coal. (See “ Coal.”) 

rule as to screens for (s. s., 3952). 
Cultrop or calthrop nuts (309, s. s., 8525). 

1^ cts. per lb. 


Cummin seed, cr. (699).Free. 

not cr. (24). 10 


Cupboard turns, according to material. 
Curb-chains. (See ‘ ‘ Chains. ’ ’) 
“Curios.” (See “Japanese cloisonne 
vases. ’ ’) 


Curlers, kid hair-, of iron wire, jute 


Xi..^ AXWII KjU., V. b. J 

6432). 45 

Curling stones or quoits (552).Free. 

handles for (552).Free. 

brass (552, s. s., 7212).Free, 

Curls, of human hair (461). 35 

Currants, Zante or other (578).^ree. 


Currency, foreign values must be ex¬ 
pressed in, in invoices (s. s., 7579). 
local, of Japan, yen and Mexican 
dollar (s. s., 8450). 

of invoices, how consular certificates 
construed (s. s., 8019). 
of Manilla, val. of dollar (s. s., 9401). 
U. S. legal tender, quality of (s. s., 
3736). 


what required in invoices (s. s., 8243). 
Curriers’ knives, mfs. of steel (215, 

March 30, 1865, Boston). 45 

Curry and curry powder (553).Free. 

Curry combs (215, s. s., 6337). 45 

Curtain rollers, sticks for (225, 774 , s. s 

7378). 10 

stuff, Madras muslin, as C. cloth 
(s. s., 6007). 

Curtains, Colbert lace, of C. (373 a, s. s. 

9502). 60 

cotton chenille (351). 60 

















































c 


SCHEDULE OF DUTIES. 


Per ct. 

Madras and Crete. (See “Cotton 
curtains.”) 

window or other, made wholly or ptly. 

of lace of vegetable fibers (373). 60 

other, according to material. 

Cushions, according to material. 

Customs adm. act, instructions for pro¬ 
ceedings under (s. s., 10,118). 


Cutch (554).Free. 

Cutlasses as swords (166). 35 

Cutlery,* all + + (215). 45 


Cutting of W. cloths, a dtbl. charge 
(s. s., 10,481). 

Cuttings, of fur on the skin. (See 
“Furs.”) 

of India rubber, as waste + -f (472).. 10 
of tinned sheet-iron (215, s. s., 8780).. 45 


Cuttle fish bone (555).Free. 

Cyanite or kyanite (625).Free. 


Cylinder glass unpolished, with uneven 
surface, dtbl. under 112 (s. s., 
6404). 

Cylinders, phonograph, by mail (s. s., 

10,105).Free. 

steel, for use in building international 
tunnels dtbl. (s. s., 9957). 

Cymbals, met. (215). 45 


D 

Daggers (215). 45 

Daguerreotype plates, met. (215). 45 

Dahlia roots (282, s. s., 9945). 20 


Dairy products, provisions for (266-269). 

“ Daisies,” so-called, f being ims. of the 
flower, in S. and C., S. ch. v., and 
used as ornaments on tidies, etc. 

(414, s. s., 7496).... 50 


73 

D 

Per ct. 

Damage by casualty while mdse, in w. h., 
etc. (See Pt. L, 1009). t 
on voyage of impt. allowances for 
abolished (849). 

Damaged mdse., statutory provisions as 
to, general (849, s. s., 10,356). | 
special as to fire crackers (438). 
as to iron and steel and mfs. of 
(149). 

as to liquors (336/). 

Damask, C. in the piece or otherwise 


(355, s. s., 8600). 40 

linen (371 a) . 50 

but until Jan. 1, 1894, all counting 
over 100 threads to sq. inch pay 

(3715). 35 

silk (414). 50 

Dammar gum, or dammarine, cr. (560). 

Free. 


not cr. (24). 10 

Dandelion root or taraxacum, prep. (321). 

H cts. per lb. 
roots, raw, dried or undried, but un¬ 
ground (556).'..Free. 

Dantzig spruce beer or malt ext., as 
beer, under 337 (s. s., 5372). 

(Perhaps under the present law the 
cl. should be under 338 as malt 
ext., but the duty is the same 
on both). 

damaged, not subject to provisions of 


961, Pt. I., for damaged drugs 
(s. s., 5583). 

Darning needles (656).Free. 

Date of impts. of mdse, for im. tr. (See 
s. s., 5633, 10,145). 

Dates (579).Free. 


* Excepting as to the articles enumerated in paragraphs 165, 166 and 167, cutlery is not specific- 
ally provided for in the present tariff act, as it was in the former laws. 

t Are they not artfl. flowers, dtbl. under 443 6? 

J The following decisions are referred to, viz.: Injury by a burglar not a casualty (s. s., 8539); 
damage for injury to bottled spirits by fire allowed (s. s., 5837) ; heating of fish except by actual 
fire, no damage allowed (s. s., 8296); allowance on goods going under im. tr. bond (s. s., 5911); rain 
not a casualty within the meaning of the law (s. s., 8472); dampness, goods injured by in w. h. 
not a casualty under the law (s. s., 7835); but freezing is (s. s., 7968). See also s. s., 10,167,10,172, 
10,195, 10,214. 

^ Eeference to the following rulings under the late laws may be useful in investigations under 
the present act: No allowance on mdse, not in custody of government (s. s., 7312); damage allow¬ 
ance, prerequisites of (s. s., 6869) damaged drugs, disposal of (s. s., 7799); no allowance on for damp¬ 
ness of cigars (s. s., 8650); goods which had become entirely worthless on voyage not considered an 
importation (s. s., 9719); examination for damage must be made by officers at port of arrival (s. s., 
8475). See also s. s., 9845 and 10,415. 


























74 

D 


SCHEDULE OF DUTIES. 


Per ct. 

Dead oil* (76). 25 

Deals. (See “Lumber” or “Wood.”) 

Debenture certificates, when reed, for 
duties (s. s., 6072). 

Decalcomaine pictures, lithographic 
(420 fe, s. s., 3822). 35 

Decanters. (See “ Grlass.”) 

Decisions of Dept., application to prior 
impts. (s. s., 9562). 
not to apply to consumption entries 
liquidated at lower rates, etc. (s. s., 
8115). 

parties not entitled to notice of (s. s., 
7469). 

Deck beams, iron or steel (137). 

^ of 1 ct. per lb. 

Declarations, on entries under act of 
June 10, 1890 (s. s., 10,118). 
acknowledgements of (s. s., 10,175). 
customs notaries at one port cannot 
attest declarations for use at another 
(s. s., 10,151). 

Decoctions of dye woods + + (26). 

■ I of 1 ct. per lb. 

Decorative material, of glue, paper. 


etc. (773 5, s. s., 7948). 20 

Deer carcasses (773 a, s. s., 2325). 10 

horns, cut into lengths for knife 
handles, etc. (611, s. s., 4689, 

9993).Free. 

for Chinese medicine (611, s. s., 

9292).Free. 

imitation, called “patent stag 

horns” (460, s. s., 9993). 30 

living (251). 20 

skins dressed and finished (456 a) . 20 

raw or uncured (605).Free. 

tanned, as leather (456 a) . 20 


Deficiencies in weight, etc., rule as to 
(s. s., 8440). 

Definition of port and date of arrival 
(s. s., 9041). 

DeGras, or brown wool grease (316 5). 

i ct. per lb. 

Delivery of examined packages s. s., 
7047). 

Demijohns, plain (103 a) .1 ct. per lb. 

but not less (104 c) than. 40 

filled H—h, addl. duty under 104. 


D 

Per ct. 

Denims, as C. cloths. 

Dentelles of S. and W. as dress goods 
under 394-5 (s. s. 8387). 

Dentifrices (77). 50 

Deputy collector’s powers under sec. 5, 
of the act of June 10, 1890 (s. s., 
10,121). 

Derelict goods. (See s. s., 6989, 8105, 
9598). 

Designs, sp. impt. for soldiers’ and 
sailors monument by a State (7595, 
s. s., 8540).Free. 

Desiccated and compressed vegetables, 

shredded or other (287, s. s., 827 0— 45 

apples (298).2 cts. per lb. 

cocoa nut (7735, s. s., 6483). 20 

Dextrine (324).U cts. per lb. 

Diagonals, cloths kn. as, of W., dtbl. as 
W. cloths under 392 (s. s., 3097). 
dress goods, dtbl. under 394-5 (s. s., 
3097). 

Dials, chronometer, box or ship’s (210).. 10 

clock, metal (215). 45 

steel or iron sheets enameled or 

glazed with one color (171). 45 

same with more than one color or 

ornamented (172). 50 

porcelain (100 cr). 60 

sun, according to material. 

watch, of whatever mat. (211). 25 

other + +, according to material. 

Diamond dust or bort (557).Free. 

jewels, for use in mf of watches (557). 

Free. 

pointed pencils for drawing on glass 

(454 5, s. s., 5521)... 25 

powder for the hair (77, s. s., 6113).... 50 

Diamonds, cut but not set, including , 
designers’, hut not engravers’ and 

glaziers’ (454 a). 10 

engravers’ and glaziers’, cut but not 

set (557).Free. 

the same and designers’ set (454 5) f... 25 

rough or uncut (557).Free. 

set as jewelry or used as jewelry (452). 50 

set, other than above, or + + (454 5). 25 
ims. of, of glass or paste, not set, and 

not over 1 inch in size (454 c). 10 

same^ set as jewelry (452). 50 


* See note to “ Coal-tar products.” 
t See also s. s., 6907, 7241 and 9026. 


































D 


SCHEDULE OF DUTIES. 


Per ct. 

Diapers, cotton, as C. cloth, 
linen, as mfs. of flax or hemp, + + 


under 371. 

Dice, of whatever material (435). 50 

Die blanks or blocks. (See “ Steel. ”) 

Dies, steel embossing (215, s. s., 3254, 

9889).. 45 

Dimethyl aniline (76, s. s. 10,249). 25 

Dimities, cotton, as C. cloth. 

Dirks (215). 45 

Disbarment of customs’ brokers (s. s., 
8261). 


Discounts, eflect of disallowance of, as 
to re-appraisements (s. s., 9729). 
how deducted from invoice values 
(s. s., 9929). 

not in invoice, not allowed on entry 
(s. s., 10,031). 

on invoice val. not claimed in entry 
cannot be allowed (s. s., 7812). 
on net charges not allowed (s. s., 
10,019). 

Discriminating duties on impts. from 
beyond the Cape of Grood Hope, 
repealed (Pt. I., 1339). 
on impts. by certain foreign vessels, in 
addition to the ordinary rates (788). 10 

on impts. in Spanish vessels, sus¬ 
pended (s. s., 7834). 

Dishes, cast-iron (161).li^^ cts. per lb. 

chafing, copper (215). 45 

earthen, as earthen-ware, 
glass, as glassware. 

metal hollow-ware, coated, glazed, or 

tinned (163).3 cts. per lb. 

other metal (215). 45 

Disinfecting powder, comp, of ten or 
more substances, with carbolic or 
cresylic acid as the disinfecting 

agent (7735, s. s., 7200). 20 

Disinfection of rags (s. s., 6760, 6764). 

Disks or discs, corundum, pt. steel (215, 

s. s., 8332). 45 

glass, colored, kn. as “bull’s eyes” 

(108, s. s., 9385). 60 

cut or ground (108). 60 I 


75 

D 

Per ct 

forelocks (108, s. s., 7392). 60 

or plates of glass, rough cut or un¬ 
wrought for use in mf. of optical 
instruments, spectacles, and eye¬ 
glasses, * and fit only for such use 
(591).Free. 

Provided^ that such disks of over 8 
inches diameter may be polished 
sufiiciently to show the character 


of the glass (591). 

or circles of glass for microscopic slides 

(108,s.s., 9618). 60 

of unpolished glass, for use as lenses 
for spectacles, etc. (122 c, s. s., 9618, 

9711). 45 

of unsilvered polished plate glass, cut 
with beveled edges (106, s. s., 8216). 60 
Distilled oils + -f (76). 25 


spirits, compounds or preps, -f -f, of 
which dist. spts. are ch. v. (331). 

$2.50 per pf. gal. 
domestic, expt. with intention to re- 
impt. not entitled to entry under 
793 a. (For disposition of, sees, s., 
6856, 6885-6, 6892.) 

+ -f (329).$2.50 per pf. gal. 

(But see “Liquors.”) 
permits for withdrawal for govern¬ 
ment use discontinued (s. s., 

10,311). 

verdigris, acetate of copper, which see. 
vinegar, as acetic acid. (See “Acids.”) 

Dividers, according to material. 

Divi-divi (558).Free. 

Divisions in entry of invoices, leaving 
part unclaimed, not allowed (s. s., 
7552, 7584). 

Dock, when mdse, may remain on under 
art. 783 of regs. (s. s., 9732). 

Documents of frn. govts, sent for pre¬ 
sentation to institutions here (s. s., 

6278).Free. 

official, application for copies (s. s., 
8306). 

Doecker portable hospital hut, not free 
as sample for exhibition (s. s., 7379). 


* Department decision of Jan. 8, 1883 (s. s., 5522), ruled that glass blown in cylinder shape, then 
cut in strips of two feet in length by H inches in width, intended to be used in the manufacture of 
spectacles,’' could not be classified under the provision for “glass plates or disks, unwrought for 
optical instruments,” and that “ spectacles are not optical instruments within the meaning of the 
provision cited.” 























76 

D 


SCHEDULE OF DUTIES. 


Per ct. 

Dog biscuit (7736, s. s., 7304). 20 

chains, iron or steel, as chains under 
164. 

collars part metal (215, s. s., 7175). 45 

leaders, Ir, and met. (215, s. s., 8515). 45 
Dog fish oil impt. by Indians under 674 


(s. s., 8529).Free. 

Dogs, living + + (251). 20 


Dog, taken abroad and returned as a 
companion of owner, not mdse, not 
dtbl. (s. s., 7927). 

Doilies, cotton damask (355, s. s., 6298). 40 
linen, as mfs. of flax or hemp + + 
under 371. 

Doll coaches, willow bodies for (459 c, 


s. s., 9234). 40 

Dolls * and doll-heads, all kinds, includ¬ 
ing accompanying wardrobes of 

(436). 35 

in cases, with necessary wardrobes, in¬ 
voiced together (436, s. s., 3871). ... 35 

large mechanical (436, s. s., 9888). 35 

paper costumes for, as toys -j- + (436, 
s. s.,7450). 35 


so-called, which were “jumping- 
jacks ’ ’ and caricatures, ptly. of wstd. 
as toys under 436 (s. s., 1725). 
wardrobes for, such as miniature fans, 
brushes, jewelry, etc., impt. sepa¬ 
rately from dolls, dtbl. as toys, 
according to material (436, s. s., 

569, 5967). 

whistling and bathing, of rubber (436, 
s. s., 5059, 5196). 35 

Dolmans, for ladies and children, wholly 
or ptly. of W., wstd. or hair (397). 

49i cts. per lb. and 60 
other than above, according to ma¬ 
terial. 

Domestic products, expt. and retd. (See 
‘ ‘ American ’ ’ and ‘ ‘ Reimporta¬ 
tions.”) 

spirits, medicines, etc., mfd. wholly or 
in part of, for expt. (See 781). 

Dometts, as flannels. 

Dominoes, according to material (s. s., 
8533). 


D 

Per ct. 

if toys -|—h (436). 35 

Donna Maria, silk veil goods (414). 50 

Down, cowhage, or cowitch, cr. (560). 

. Free. 

not cr. (24)..*. 10 

quilts and other mfs. of (443 h) . 50 

Downs, for beds (567).Free. 

other crude (443 a) . 10 

when dressed, colored or mfd. (443 6). 50 

Dragon’s blood (559).Free. 

Drag saws. (See “Saws” or “Steel 
mfs.”) 

Drain pipe (99, s. s., 8794). 25 

Draughts, of whatever material (435).... 50 

Drawback on mdse. expt. in condition as 
impt. (See Pt. I., 1003-5, 1034 to 
1076, and Tr. Circular of Nov. 15, 

1890, pp. 1 to 7). 

on articles mfd. or produced in U. S. 
wholly or in part from impt. ma¬ 
terials (796, and see above-named 
circular, pp. 7 to 26). 
amendment of art. 976 of regs. (s. s., 
9145). 

for decisions under the above laws see 
list of, following the end of this 
schedule. 

Drawback on exports of mfs. of imported 
tin plate. (See “Tin plate.”) 
reimportation of articles upon which 
drawback has been allowed prohi¬ 
bited, except on payment of duty 
equal thereto (493/). 

Drawers, cotton. (See “Cotton.”) 


linen H—h (372). 55 

silk (413 a). 60 


vegetable fibers -f -f. (See “Cot¬ 
ton.”) 

wholly or ptly. ofW., wstd. or animal 
hair, if knit fabrics, or fabrics made 
on knitting machines or frames, 
dtbl. under 392 (s. s., 10,736), 
same other than above (396). 

491 cts. per lb. and 60 
Drawing compasses, of metal, small, with 
pencil at one point (215, s. s., 7276). 45 
instruments (215, s. s., 10,486). 45 


* Small china figures in recumbent positions ; also oscillating figures representing Chinese man¬ 
darins, held to be toys, and not dolls (s. s., 4384, 4988). Under these rulings the former would now 
be subject to duty at 60 per cent, under par. 100. 



























D 


SCHEDULE OP DUTIES. 


77 

D 

Per ct. 


Per ct* 

knives (215, Boston, March 30, 

1865). 45 

paper (422). 25 

pastel-paper as (422, s. s., 9921). 25 

pencils (466).50 cts. per gross and 30 

plate blanks, forged only (139, s. s., 

9028). 2 ^^ cts. per lb. 

but not less (139 h) than. 45 

Drawings, pen or pencil (773 h) . 20 

sp. impt. (See “Schools” or “So¬ 
cieties.”) 

Draw knobs or handles, according to 
material. 

Dredge, Canadian, dtbl. (s. s., 9299). 
of domestic mf. expt. and used in frn. 
waters, and retd. (493 a, s. s., 

9258).Free. 

same if repaired abroad, dtbl, (s. s., 
9341). 

Dresses, so-called “ C. robes,” not made 
up, parts of cl. separately (s. s., 
7711). 

Dress goods, women’s and children’s, 
and coat linings, Italian cloths, 
and like goods, wholly or ptly. of 
W., wstd. or animal hair, to wit; 
if warp wholly of C. or other veg. 
fiber. 

val. not over 15 cts. per sq. yd. 

(394 a).7 cts per sq. yd. and 40 

val. over 15 cts (394 h). 

8 cts. per sq. yd. and 50 
all other than the above -f + 

(395 a)...12 cts. per sq. yd. and 50 
But any of the above weighing 
over 4 oz. per sq. yd. (394 c, 

395 h), 

must pay 44 cts. per lb. and 50 
cost of rolling an element of dtbl. val. 

(s. s., 6542). 

under official rulings the following 
goods are cl. as dress goods under 
395. 

cashmeres contg. a few threads of C. 

(s. s., 8624). 

croise or shooda, W. (s. s., 8679). 
dentelles, S. and W. (s. s., 8387). 

“gloria cloth,” wstd. and S. (s. s., 

8050). 

lace, all wool, “dress goods,” under 
s. s., 7621, seem now classifiable 


under 398 as W. laces at 

60 cts. per lb. and 60 
mousseline de laine (s. s., 7331). 
“Thibet cloakings,” pt. wstd, (s. s., 
9266). 

woolen with slight admixtures of S. 

(s. s., 9678, 10,326). 

W. or wstd. and S. (s. s., 7037, 
8387). 

W. and S. cloakings, not cl. as, but 
held to be dtbl. under 392 (s. s., 
9692). 

Dressed and finished birds for millinery 


ornaments (443 h) . 50 

feathers and downs (443 h) . 50 


furs, what constitutes (s. s., 9731). 
leather and skins. (See “Leather.”) 
line, hackled flax known as (358). 

3 cts per lb. 

marble. (See ‘ ‘ Marble. ”) 

poultry (315).5 cts. per lb. 

stone. (See “ Stone.”) 

Dressing of leather, oils and grease for 

(599).Free. 

Dressings, hair and other toilet ( 77 ). 50 

Dress ornaments, glass beads, S. and 
met., beads ch. v. (108, Jan. 30, 

1865, N. Y.). 60 

silk and wood, S. ch. v. (412). 50 

S. ch. V. except W., wstd., or hair 

(412). 50 

wooden molds or cones for (230, Oct. 

18, 1864 Boston). 35 

patterns of W. emb. (398, s. s., 9913). 

60 cts. per lb. and 60 
other emb. according to mat. ofeh. v. 
or robes of W. plain and fancy mat. 
put together in quantity for a 


dress, not made up, as mf. of W. 
under 392 (s. s., 10,781). 
shields, according to mat. ch. v. (775 a, 
s. s., 3733, 7185). 

steel, burnished and lacquered (215, 

s. s., 8958). 45 

steels, covered or not (215, s. s., 8449, 

8994). 45 

C. coverings for (355, s. s., 8449)... 40 
Dress trimmings, cotton, linen, or other 

veg. fiber (373). 60 

met. and S. or C., met. ch. v. (215, 

775, s. s., 9496). 45 




























78 SCHEDULE OF DUTIES. 

D D 


Per ct. 

Dress trimmings, mohair, wholly or 

ptly. of (398).60 cts. per lb. and 60 

silk, if laces or emb. (41 Set). 60 

or S. ch. V. other than above, and 
not part W., wstd. or hair (412)... 50 

W., wstd., or animal hair, wholly 
or ptly. (398, s. s., 9496, 9860). 

60 cts. per lb. and 60 
wstd. and met. (398, s. s., 9496). 

60 cts. per lb. and 60 
wstd. cloth in strips, emb. with silk 
for dress trimmings (398, s. s., 

5539).60 cts. per lb. and 60 

Dried abelone meat, prep. (703, s. s., 

9645, 10,496).Free. 

apples (298).2 cts. per lb. 

berries, so-called, but really beads, 
made from a nut of India, dried, 
perforated and strung for trimming 
hats, dresses, etc. (773 5, s. s., 7733). 20 


blood (508).Free. 

bugs and other insects (560).Free. 

fibers -f + cr. (560).Free. 

not cr. (24). 10 

fruits -1—h (580).Free. 


grasses, unmfd.* (773 a, s. s., 8770)... 10 
moss, in bulk (653, s. s., 4854)...Free, 
pease (281 5, s. s., 10,469), 

20 cts. per bush, 
oysters, oiled (703, s. s., 7080, 9645, 

10,496).J’ree. 

peat-moss, unmfd. (653 or 560, s. s., 

9349).Free. 

pulp, other than wood, according to 
material. 

pulp, wood, dtbl. under 415, accord¬ 
ing to character, but not entitled to 
deduction for moisture (s. s., 

10,095). 

Drillings or drills, cotton, as C. cloth, 
linen, as linen. 

Drop-black. (See “ Colors.”) 

Dross, lead (199).IJ cts. per lb. 

or residuum from burnt p 5 Tites (133 a). 

75 cts. per ton. 

Druggets, all (406 a ). 

22 cts. per sq. j^d. and 40 


Per ct. 

certain printed felt squares and stair 
carpets, held to be dtbl. as druggets 
under the act of 1883 (s. s., 10,111), 
seem now to be sp. provided for as 
“felt carpeting ” under 4065, at 

11 cts. per sq. yd. and 40 
Drugs, damaged, disposal of (s. s., 7799). 
Drugs, such as, 
balsams, 
barks, 
beans, 
berries, 
buds, 
bulbs, 

bulbous roots, 
dried fibers, 
dried insects, 

excrescences, such as nutgalls, 

flowers, 

fruits, 

grains, 

gum resins, 

gums, 

herbs, 

leaves, 

lichens, 

mosses, 

nuts, 

roots, 

seeds, aromatic (not garden seeds), 
seeds of morbid growth, 
weeds, and 

woods used expressly for dyeing 
any of the above in a cr. state, not 
edible, and not advanced in val. 
or condition by refining or grind¬ 
ing, or by any other process of mf 

and, -]—h (560).Free. 

The same^ if so advanced in value 

or condition, + + (24). 10 

or any other articles whatever for pre¬ 
venting conception or causing un¬ 
lawful abortion, impt. prohibited 
(782a toe). 

But see exceptions as to those im¬ 
ported in bulk (782 1 ^). 

Penalty for violations (783 and 784). 


- The department (s. s., 8770), ruled that such dried grasses were dtbl. as unenumerated articles, 
unmfd. under the act of 1883; but probably under the changes made in 653 of the act of 1890, they 
are now free. 





















D 


SCHEDULE OF DUTIES. 


79 

D 


Per ct. 

other goods than drugs and chemicals, 
cannot be repacked in public stores 
or w. h. exc. ■when necessary for 
their safety and preservation (s. s., 
7021). 

rule as to repacking for exp. (s. s., 
6572). 

Dr. Schwabe’s homoeopathic coffee (321, 
s. s., 6922)....:.Hcts. per lb. 

Drumheads, calf-skins dressed and 
finished for (456 fe, s. s., 9918). 20 

Drums, exc. toy, according to material. 

iron contg. hops (s. s., 8264).Free. 

or casks, foreign for exp. domestic 
turpentine, dtbl (s. s., 7913). 


toy (436).. 35 

Duchess laces (373 a, s. s., 3912). CO 

Ducks, cotton, as C. cloths. 


linen, as mfs. of flax or hemp under 
371. 

living (315).Sets, per lb. 

slaughtered and dressed (315). 

5 cts. per lb. 

Dugongoil, Chings. (See “Chings.”) 
Dulcamara twigs, cut into small pieces 
but not further mfd. or advanced 


(560, s. s., 6388).Free. 

Dulse, seaweed (653).Free. 


Dundee, double warps bagging. (See 
“Bagging.”) 

Dung-salt, capable of other uses than as 
manure, cannot be classified with 
“substances expressly used for 
manure,” under 600 (s. s., 497). 
if it contains less than 30 per cent, 
of potash (600, s. s., 561, 715). 

Free. 

Dunnage mats (773 6, s. s., 1792). 20 

(See notes to 142). 

Dust brushes, including “feather dust¬ 
ers ” (427, s. s., 7015). 40 

diamond, or bort (557).Free. 

pepper-, so-called (326, s. s., 7253). 

4 cts. per lb. 

proof cloth, of C., glue, etc. (355, 
s. s., 9708). 40 

Dutch carpets. (See “Carpets, wool, 
Dutch.”) 

metal clippings (189).II cts. per lb. 


Per ct. 

in leaf (190). 

8 cts. per pkg. of 100 leaves. 


mfs. -f-f (215).,. 45 

or bronze powder (190)..12 cts. per lb. 
scraps (189, 774 a, s. s., 4340). 

II cts. per lb. 

unwrought (202). 20 

pink (61a). 25 

Dutiable charges. (See “ Charges.”) 


coverings of impts. (See “Cover¬ 
ings.”) 

value, or that value upon which duty 
is required to be assessed upon im¬ 
ported mdse, subject to an ad. val. 
rate, or to a duty based upon or 
regulated in any manner by the value 
of the mdse, is, by the 19th section 
of the Customs Adm. Act of June 
10, 1890 (845), defined to be “the 
actual market value or wholesale 
price of such merchandise as bought 
and sold in usual wholesale quanti¬ 
ties^ at the time of exportation to 
the U. S. in the principal markets 
of the country, from whence im¬ 
ported, and in the condition in 
which such merchandise is there 
bought and sold for exportation to 
the U. S. or consigned to the U. S. 
for sale, and to include the value of 
all cartons, cases, crates, boxes, 
sacks and coverings of any kind, 
and all other costs, charges, and 
expenses incident to placing the 
merchandise in condition, packed 
ready for shipment to the U. S.,” 
and the last clause of the section 
extends the application of this defi¬ 
nition to all laws “relating to the 
appraisement of imported mer¬ 
chandise” (845^). 

The same section also provides 
(845/) that “if there be used for 
covering or holding imported mer¬ 
chandise, whether dutiable or free, 
any unusual article or form designed 
for use otherwise than in the bona 
fide transportation of such merchan¬ 
dise to the U, S. additional duty* 


* Quaere. Did Congress intend that this “ additional duty'’ should be exacted in the case of mdse, 
subject to ad val. duty, in the dtbl. value of which that of these coverings is already included? 
The terms of the clause seem to preclude any other construction. 




















80 

D 


SCHEDULE OF DUTIES. 


Per ct. 

shall be levied and collected” 
thereon at the rate to which it 
would be subject if separately im¬ 
ported. 

Very many of the rulings upon 
this subject under former acts, espe¬ 
cially those under the act of 1883, 
have no application to the law as it 
now stands. The following selec¬ 
tions may be found useful: 

Dutiable value, how estimated when 
there is no ascertained market 
value (s. s., 3241). 
charges not to be deducted from in¬ 
voice statements (s. s., 5692). 
cost of rolling dress goods part of 
(s. s., 6542). 

charges and coverings included in 
(s. s., 5706). 

foreign drawbacks not deducted from 
(s. s., 9968). 

rules for estimation (s. s., 9714). 
including cost of coverings (s. s., 
10,398). 

inland charges, held to mean only 
“ charges from an inland place or 
market to a port of exportation in 
the same country, or to like 
charges from the market where 
the goods are purchased or con¬ 
signed to any port of exportation 
on the seaboard, whether in or out 
of the country whence originally 
shipped or consigned” (s. s., 
10,470). 

to be those of the country where the 
invoice is made and goods expt. 
to the U. S. (s. s., 6158). 
method of ascertaining (s. s., 

7800). 

opinion of acting Atty.-Genl. (s. s., 

7781). 

of mdse, per se and notice to im¬ 
porters (s. s., 6115). 
ginger ale, bottled (s. s., 7779). 
of tillots over Italian cloths (s. s., 

6514). 

case of Oberteuffer vs. Robertson 
(s. s., 7100, 7387). 
when royalty paid on patented or 
copyrighted articles constitutes an 


Per ct. 

element of, and when not (s. s., 
5759). 

cost of skeining yarn (s. s., 7902). 
cost of spooling thread (s. s., 7902). 
opinion of Solicitor-General (s. s., 
7766). 

cost of shrinking W. tweeds and 
coatings an item of (s. s., 8215). 
cost of strawing and wrapping cylin¬ 
drical glasses (s. s., 6657). 
for screwing, marking and shipping 
bales of jute bags (s. s., 6575). 
mdse, invoiced at a price / o. h. 

(s. s., 6237). 

of wool, is that of the last port or 
place of expt. to U. S. (s. s., 
6008). 

cost of met. tubes covering white 
lead not an element of (s. s., 7320). 

Duties liquidated, are not after consump¬ 
tion of the mdse, subject to higher 
rates by decisions classifying like 
goods at higher rates (s. s., 8115, 
8151). 

on small impts. of country produce, 
etc., how collected (s. s., 7947). 

Duty, additional, for undervaluation. 

The 7th section of the Customs Adm. 

Act provides that “if the ap¬ 
praised val. of any article of impt. 
mdse, shall exceed by more than 
10 per cent, the value declared in 
the entry, there shall be levied, 
collected and paid in addition to 
the duties imposed by law on such 
mdse. 2, further sum of 2 per cent, 
of the total appraised value for 
each 1 per cent, that such ap¬ 
praised value exceeds the value 
declared in the entry'' (883 c). 
the addl. duties to apply only to the 
particular article or articles under¬ 
valued (883 d). 

an undervaluation of over 40 per 
cent, subjects to seizure and for¬ 
feiture all the mdse, in the case 
orpkg. containing the undervalued 
articles (883 e and g). 
mdse, entered by pro forma invoices 
or statement in form of invoices 
subject to above provisions, and to 





D 


SCHEDULE OP DUTIES. 


Per ct. 

penalties alike with that entered 
regularly (883 7/). 

In no case whatever can duty be 
assessed upon an amount less than 
the invoice or entered value 
(883 1). 

decisions as to^ viz. : 
not a penalty (s. s., 7308, 9427). 
none on free goods (s. s., 6763). 
on values of mdse, per se (s. s., 
7458). 

not to be assessed in certain cases 
(s. s., 7453). 

rulings as to, on pro forma invoices 
under former laws (s. s., 4149). 
Department instructions as to speci¬ 
fications in entries (s. s., 9683). 
none under former laws^ when the 
advance for undv. did not amount 
to 10 per cent, or more on all 
goods in the invoice of the same 
general character (s. s., 9682). 
no remission of, for drawback or 
exportation (s. s., 7583). 
accrues separately on value of frames 
holding pictures (s. s., 8703). 
difference in trade names of certain 
velvets does not warrant their 
separation for imposition of (s. s., 
8990). 

did not accrue under former laws^ 
where the aggregate undervalua¬ 
tion was less than 10 per cent, on 
all the goods of the same general 
character in the invoice (s. s., 

9124, 9143). 

for undv. held to accrue when ap¬ 
praiser’s advance included items 
given in invoice and val. not 
stated (s. s., 8038). 
imposed on domestic mfs. completed 
9 ,broad and invoice value advanced 
by appr. (s. s., 8348). 
none on articles wholly difierent from 
all others in an invoice, and val. 
not stated (s. s. 8089). 
held not to apply to disallowed 
charges (s. s., 7534, 7558). 
where in an invoice of like goods,only 
part of which were subject to ad 
val. duty, and the latter advanced 


81 

D 

Per ct. 

10 per cent, or more, the addl. 
duty was held to extend only to 
the latter (s. s., 8129). 
held to accrue for undv. of mdse, 
subject only to discriminating 
duty (s. s., 4533). 

when value at seaport is adopted 
instead of at inland port (s. s., 
8954). 

rulings where only part of invoice 
was advanced. Case of Schmie- 
deri;s. Robertson (s. s., 9124). 
and see as to same point case of 
Morris vs. Robertson (s. s., 
9143). 

does not accrue on additions to 
quantity of mdse, after original 
entry and appraisal (s. s., 6981, 
10,431). 

Duty, additional, on withdrawals of 
bonded mdse, from warehouse. 
Section 2970, R. S. (Pt. I., 996), 
provides, that “after the ex¬ 
piration of one year from the 
date of original importation 
and until the expiration of 
three years from such date, any 
merchandise in bond may be 
withdrawn for consumption on 
payment of the duties assessed 
on the original entry, and 
charges, and an additional duty 
of ten per centum of the amount 
of such duties and charges.'' 
decisions under above law. 
not imposed when the withdrawal 
entry is made within office hours 
on the anniversary of the date of 
impt. (s. s., 4156, 9745). 
do not attach to paintings withdrawn 
for exhibition under 832 Pt. I. 

(s. s., 9795.) 

for undervaluation not to be in¬ 
cluded in amount for assessments 
under section 2970, R. S. (s. s., 

9427). 

Duty, conflicting rates of. If two or 
more rates of duty are applicable to 
any imported article, enumerated or 
non-enumerated, it must pay the 
highest of such rates (776). 


6 




82 

D 


SCHEDULE OF DUTIES. 


Per ct. 

Duty discriminating, on impts. from 
beyond the Cape of Good Hope, 
repealed (Pt. L, 1339). 
on impts. by certain foreign vessels in 
addition to the ordinary rates 

(788) . 10 

on cargoes of Bora-Bora vessels (788, 
s. s., 4633). 

statutes as to (Pt. L, 1174 to 1178). 

Duty, general provisions as to, viz, : 
on impts. by vessels other than those 
of the U. S. (789, 790). 
none on mdse, which, though speci¬ 
fied in invoice, does not come to 
hand (s. s., 9790). 

should be exacted from parties visiting 
contiguous foreign countries to pur¬ 
chase dtbl. goods, (s. s., 6898). 
debenture certificates to be received in 
payment of (s. s., 6072). 
erroneously exacted, refund of (s. s., 
7505). 

collection of, on small importation of 
produce, etc., at interior ports(s. s., 
7947). 

assessment of, on goods bought and 
sold by the pound or ton (s. s., 
8591). 

to be levied under law in force at the 
time the mdse, arrived in the U. S. 
to be unladen (s. s., 5633, 5721). 
rate of, cannot be changed after goods 
are distributed from case (s. s., 

• 4592). 

Dyed fiowers and grasses (773 5,* s. s., 

6090)..'.. 20 

leather, so-called, but really ptly. mfd. 
gloves, as Ir. gloves under 458 (s. s., 
5923). 

moss, for use as parts of artfl. flowers 


(443 5, s. s., 2518). 50 

other (773 5). 20 

Dyeing, cr. articles for + -f (492)..Free. 

not cr., +-f (24)... 10 

extracts of barks for (26 a). 

I of 1 ct. per lb. 


of nutgalls, Persian berries, and 


E 

Per ct. 

myrabolahs and of like substances 
(26 ri, 774 a, s. s., 3898, 5529). 

I of 1 ct. per lb. 

Dj^es, alizerine. (See “Colors.”) 
aniline or coal-tar, by whatever name 

known + + (18)... 35 

aniline, “Jaune Indien ” (18, s. s. 

5986). 35 

Bismarck brown (18, s. s., 4043). 35 

hair (77). 50 

Tyrian (773 5, Boston, July 8, 1861)... 20 

other -f- -f- (773 5). 20 

D^^e stuffs from coal-tar, as “ resorcine- 
red” and naphth 3 damine (18, s. s., 

9766). 35 

woods, cr. or in sticks (560).Free. 

not cr. -f + (24). 10 

extracts and decoctions of (26 a). 

fof 1 ct. per lb. 
extracts, so-called, but really a com¬ 
pound of ext. of logwood and a 
salt of copper, dtbl. as a lake color 

(61 a, s. s., 9033). 25 

“sanguin,” so-called, dtbl. as (26 a, 
s. s., 9103).f-of 1 ct. per lb. 

Dynamite. 

val. not over 20 cts. per lb. (440 a). 

5 cts. per lb. 

val. over 20 cts. (4405)...8 cts. per lb. 

D^mamo-electric machine, metal (215, 


s. s., 6719). 45 

E 

Ear rings (452). 50 


Earthen and stone wares, of whatever 
capacity, to wit: 

bisque-, china-, crockery-, earthen-, 
parian-, porcelain-, and stone-ware, 
including charms, ornaments,! 
plaques, statuettes, toys and vases, 
enameled, gilded, painted, printed, 
stained, tinted, or otherwise decor¬ 
ated or ornamented in any manner 


(100 a). 00 

the same, if plain white and not or¬ 
namented or decorated in any manner 
(100 5)... 55 


This seems to me to he the proper classification of these articles, in view of the changes made 
under paragraphs 24 and 560 of the act of October 1, 1890. 

t The provisions for decorated earthenware probably do not include articles set in precious metals 
and used and known as jewelry ; but do include like articles not set, but intended for such use. 



























E 


SCHEDULE OF DUTIES. 


Per ct. 

common brown earthen-, and common 
stoneware and crucibles, not or¬ 
namented or decorated in any manner 

(99, s. s., 1482). 25 

all other bisque-, china-, crocker}’-, 
earthen-, parian-, porcelain-, and 
stone-ware, and mfs. thereof, by 
whatsoever designation or name 
known m the trade^ including lava 
tips for burners, and + -f if or¬ 
namented or decorated in any man¬ 
ner (101 n). 60 

The same, if not ornamented or dec¬ 
orated (101 5). 55 

crucibles. (See ‘ ‘ Crucibles. ”) 
dolls and dollheads, all, of whatever 

material (436). 35 

gas-retorts ( 102 ). $3 each. 

The following ridings under former 
acts seem to he applicable under 
the present law : 

basins, printed (100 a, s. s., 6954). 60 

battery cups or cells, plain white clay 

(101 h. s. s., 6533, 10,396). 55 

beer mugs and jugs, common stone¬ 
ware, with metal attachments vari¬ 
ously elaborated and forming a 
substantial and leading feature of 

the articles (215, s. s., 10,123). 45 

black teapots, glazed and ornamented 

(101 a, s. s., 7444). 60 

bronze mountings of vases, separately 
invoiced, dtbl. as mfs. of met. (215, 

s. s.,9835). 45 

brown, clay figures of, colored before 

baking (99, s. s., 8045). 25 

chemical, such as scorifiers and cruci¬ 
bles, of fire-clay, glazed, dtbl. under 
101 (s. s., 2377). 

crucibles of fire-clay (99, s. s., 3845)... 25 
of white clay, plain (101 h, s.s., 8642). 55 

known as “sand-crucibles” (99, 


s. s., 3845). 25 

decorated by Am. artists (100 a, s. s., 

7580). 45 

decorated figures for pen-stands in¬ 
voiced as “ Feder-halter ” (pen- 
racks), dtbl. under 100 a (s. s., 
8174). 60 


83 

E 

Per ct. 

equipment and repair of vessels, e. w. 
not included among articles for, 
exempt, from dutv under 779 (s. s., 
9776). 

glue and chalk figures of, chalk ch. v., 
held to be dtbl. as e. w. under 101 
(s. s., 6933). 

mortars and pestles with wood handles 

(101 5, s. s., 5563).•. 55 

mugs and plates, with letters of the 
alphabet and other ornamentations 

(100 a, s. s., 8396, 9806). 60 

nails, met. with glazed white china 

tops as ch. V. (] 01 h, s. s. , 8066) . 55 

plaques painted by hand (100 a, s. s., 

4563, 6553). cO 

porous cells, white (1015, s. s., 

10,396). 55 

porcelain cylinders, for use as substi¬ 
tutes of buhrstones for grinding 

pps. (101 5, s. s., 5878). 55 

rabbits, decorated (100 a, s. s., 6578).. 60 
“Rockingham ware,” dtbl. under 

1015 s. s., 1528). 55 

sample show jugs and pitchers, dtbl. 
as (s. s., 9990). 

statues of sand and cement, cast in 

molds, plain (100 5, s. s., 8209). 55 

teapots, partially glazed with streaks 

and dots (100 a, s. s., 9363). 60 

(See above “ black teapots. ”) 
terra cotta plates, plain brown ( 99 , 

s. s., 6173). 25 

statuettes, painted and decorated 

(100 a, s. s., 7307). 60 

tubes for filters, plain (101 s. s., 

9670).•. 55 

tubs, known as “porcelain tubs,” 
comp, of e. w. fired and glazed, 
not decorated (101 5, s. s., 7022).. 55 
same, painted ( 100 a, s. s., 9684).... 60 

white granite “thirds,” valuation 
of. (See s. s., 6738.) 

Earth, hair and moss, comp., applied to 
steam pipes to prevent radiation of 
heat (98 5, s. s., 7290). $3 per ton. 

Earths and claj's, unwrought or unmfd. 

-|- -f- (98 a).$1.50 per ton. 

wrought*or infd. -f--f (985),$3p’rton. 


* In s. s., 10,663, it was held, that earth that had “undergone a process of cleaning and been 
reduced to powder," was an “ earth wrought," within the meaning of the statute. 

































84 

£ 


SCHEDULE OF DUTIES. 


Per ct. 

barytes, unmfd. (49 «)...$!. 12 per ton. 

Cornwall stone, grd. (See “ Corn¬ 
wall.”) 

Italian, prep, for use as painters colors 
(61a, s. s., 4534). 25 

ochery or oclierous, umber and sienna, 

+ + dry (54 a). 

d of 1 ct. per lb. 

grd. in oil (545).H cts. per lb. 

known as “ filling up,” used chiefly 
for filling the grain of wood in oil 
finishings, dtbl. as ocher (54, s. s., 
7132). 

“red polishing,” so-called (61 a, s. s., 
7146). 25 

Sardinian, as an ochery earth under 
54 (s. s., 9770). 

Earthy or mineral substances, ware and 
mfs. composed of. (See “Earthen¬ 
ware.”) 

Easel racks and calendars of paper with 
ornamental printed designs (423, 


s. s., 7432). 25 

East India gum, cr. (560).Free. 

not cr. (24). 10 


hemp* (360, s. s., 7627, 10,026). 

$25 per ton. 

Eau de cologne (8 a).$2 per gal. and 50 

de quinine, hair tonic (77, s. s., 

6407). 50 

ale. pfy. (8 a, s. s., 7369). 

$2 per gal. and 50 
vie gentiane (332, s. s., 6890). 

$2.50 per pf. gal. 

figaro, hair dye (77, s. s., 6837). 50 


Per ct. 

Ebony, boards, deals, plank and all 

other forms of, sawed (220 a) . 15 

house or cabinet furniture of (230). 35 

veneers, unmfd. (220 h) . 20 

wood in the log rough or hewn (756). 

Free. 

Ecuador, the sucre made the standard 
of silver currency of (s, s., 7604). 

Eden Musee, wax figures for, dtbl. (s. s., 
6945). 

not an institution or society entitled to 
the provisions of 759 (s. s., 6945). 

Edge tools, cast-steel (215, s. s., 7783)... 45 

Edgings of vegetable fibers. (See 
“ Laces.”) 

Educational institutions, sp. impts. for. 

(See “Schools” and “Societies.”) 
affidavits or declarations on free entries 
of books for (s. s., 6550, 6557). 

Eels, pickled, spiced, etc. (295, s. s.; 

8253). 30 

Effects, household t (including books, 
libraries, and parts of libraries) of 
persons or families from foreign 
countries, if actually used abroad by 
them not less than one year, and not 
intended for any other person, nor 
for sale (516, T. D., 46, s. s.. 2724, 

2768).Free. 

of Indians crossing U. S. boundary. 

(See “Indians.”) 

personal and household, not mdse, of 
U. S. citizens dying abroad (675). 

Free. 

personal! {not merchandise)^ of immi- 


Possiblytthis may be held to be classifiable as a “textile grass’’ -J—under 597 in the “ Free 
List.” But as in the decisions referred to it is specifically named as a “hemp,” it seemed to me 
proper to classify it as above, under 360. 

t These and other goods presumably free, and brought as personal effects not merchandise, are not 
to be held subject to the rules respecting protest and appeal (s. s., 1983). See also s. s., 2491, for rule 
as to certain effects of travellers from Asia via San Francisco and our eastern ports to Europe. 
Horses not ordinarily free as “personal or household effects,” under the special provisions for such 
effects (s. s., 2741). But see exception as to carriage horses in actual use abroad for over a year (s. s., 
7761). 

Advertising pamphlets accompanying the person, not free as household effects (s. s., 2763). 

! Must have been in actual use by the persons or famil ies owning them for at least one year, and 
not intended for any other person or for sale. Must also be accompanied by the owner or arrive 
within a reasonable time before or after his arrival. (Aug. 9,1863, Galveston, Sept. 23, 1869, F. M. E. 
and Oct. 28, 1868, Philadelphia. See also Eegs., pp. 186-7, and amendment to, s. s., 7137). 

In the case of Astor vs. Merritt (111 U. S. Eep., 213), the U. S. Supreme Court held that “ an article 
of wearing apparel bought for use, and appropriated and set apart to be used, by being placed in with 
and as apart of. what is called a person’s wardrobe, is, in common parlance, in use, in actual use, in 
present use, in realuse, as well before it is worn as while it is being worn or afterwards” (s. s., 9785). 



















E 


SCHEDULE OF DUTIES. 


I 


Per ct. 

grants, tourists, and other persons 
arriving in the U. S., including 
wearing apparel, but not including 
articles not actually in use and nec¬ 
essary and appropriate for the use 
of such persons for the purposes of 
their journey and present comfort 
and convenience, or which are in¬ 
tended for other persons or for sale 
(752 a) .Free. 

Provided^ that all such wearing appa¬ 
rel and other personal effects as may 
have been once imported into the 
U. S. and subjected to the payment 
of duty, and actually used and taken 
or exported to foreign countries by 
the persons returning therewith to 
the U. S., shall, if not advanced in 
value or improved in condition by 
any means since their exportation, 
be entitled to exemption from duty, 
upon their identity being estab¬ 
lished, under prescribed Treasury 
regulations (752 6). 

professional* books, instruments and 
tools of trade, occupation, or em¬ 
ployment, in the actual possession 
at the time, of persons arriving in 
the U. S. But not to include ma¬ 
chinery or other articles impt. for 
use in any mfg. establishment or for 
any other persons or for sale...Free. 

Among the ridings under the 'provi¬ 
sions offormer laws for the free entry 
of household and other effects^ are 
the following^ to wit: 

household or personal, what consti¬ 
tutes “actual use” within the 
meaning of 516 and 752 a (s. s., 

5241, 6317, 8267, 8460, 9785, 9847, 
10,371, 10,559). 

of immigrant, arriving wi:h his family 
after his arrival and settlement (s. s., 
7805).Free. 


85 

E 

Per ct 

cows not free as immigrants’ effects 
(s.s., 8321). 

personal once admitted free, then expt. 
and retd, unaccompanied by the 
owner dtbl. (s. s., 8374). 
camera and lenses of an amateur 
photographer free as personal effects 
(s. s., 7739, 7772). 

unmounted photos for personal use 
only, accompanying owner (s. s., 

8371).Free. 

personal, when boats and baker’s 
wagon free as (s. s., 7611). 
personal, of tourists or passengers, 
rulings as to (s. s., 3673, 9119, 
10,371). 

steamboats with nets and other equip¬ 
ments, not free, as effects or tools of 
trade of a fisherman arriving in the 
XL S. (s. s., 7048). 

household and personal non-dutiable, 
packed with forfeited mdse, not con¬ 
fiscable (s. s., 7344). 
personal, a large box of writing paper 
and envelopes, val. $175, not free 
as, under 752 a (s. s., 7010). 
personal, and household of arriving 
owner, who died before date of impt. 
admitted to free entry (s. s., 10,163). 

Effervescent citrate of magnesia (76 a, 


s. s.,5949). 25 

compounds or salts + -f- (76 a, s. s. 

2682, 4968, 5528). 25 

granulated preps., such as citrate of 
soda, etc. (76, s. s., 722). 25 


waters, as soda and similar waters, 
dtbl. under 340 with “Gringer ale,” 
etc., which see. 

“Effervescing citrate of magnesia,” so- 
called, but in fact a tartrate of soda 

similar to above (76, s. s., 2682). 25 

vichy salts (76, s. s., 2021). 25 

Egg cases, wood and paper (228, s. s., 
10,743). 30 


■s “ Professional books, implements and tools of trade, occupation or employment are understood to 
embrace such books or instruments as would naturally belong to a surgeon, physician, engineer or 
scientific person returning to this country, or to immigrants from abroad coming to the U. S. to 
settle^’ (s.s., 1988, and Regs. Art. 412). 

“A liberal construction should be given to the law in relation to articles actually owned by im¬ 
migrants, and used in their particular calling at the time of their quitting a foreign country, and 
brought with them for use in the U. S.” (Regs. Art. 411). 














86 

E 


SCHEDULE OF DUTIES. 


Per ct. 

Eggo’s cattle spice (75 a, s. s., 5370). 25 

Eggs (275).5 cts. per doz. 

ants’ baked for birds’ food (501, s. s., 

4157).Free. 

bird, fish and insect (561).Free. 

nest, china or bisque ware (100 s. s., 

7946). 55 

silkworms’ (706).Free. 

yolk of* (276). 25 

Egyptian laces, cotton (373 o, s. s., 

7330). 60 

Eider down, crude (443 a.).'.. 10 

dressed, colored or mfd., includ¬ 
ing quilts and other mfs. of 

(443 5). 50 

geese and swans, quilts composed of 
the skins of, sewed together so as 
to form compfeted quilts with the 
down unplucked, were under the 
act of 1883 held to be mfs. of fur 


(s. s., 6966). 

as such they would be dtbl. under 

461. 35 

but if classified under 443 h as quilts 

of down, the duty would be. 50 

Eikonogen (76, s. s., 9910). 25 


Elastic braid, 0. and rubber. See 
“Braids.”) 

fabrics (webbing in part W.) (398, 

s. s., 10,468).60 cts. per lb. and 60 

gaiter webbing, wstd., C. and rubber 
(398, s. s., 8102)..60 cts. per lb. and 60 
• garters, according to material. 


Elasticon (773 a, s. s., 4807). 10 

Elaterine (75). 25 

Elaterium (75 a, s. s., 9277). 25 

Elecampane root, cr. (560).Free. 

not cr. (24). 10 


Electrical apparatus for theaters and 
opera houses not free under 677 
(s. s., 7792). 


Per ct. 

Electric bells and lamps, according to 
material of ch. v. (s. s., 5941). 
Electricity by cable from Canada (s. s., 

10,086).Free. 

Electric machine, dynamo. (See “Dy¬ 
namo.”) 

“Electro-homoeopathic star-marked re-‘ 

medies ” (75 a, s. s., 9148). 25 

Electrotype plates (180). 25 

Elephant paper (422). 25 

Elephants, circus or performing, and 
bicycles for, arriving with owner 

(686, s. s., 8818).Free. 

Elephants’ teeth or tusks, as ivory unmfd. 

(618).Free. 

Elisir diece erbe (332, s. s. 8358). 

$2.50 per pf. gal. 
Elixio papaine, ale. med. pr. (74, s. s., 

6500).50 cts. per lb. 

Emblems, religious, of gold, not free as 
medals under 648 (s. s., 10,542). 
Embossed goatskins, cut or trimmedready 
for use (457, 461, but see s. s., 5705).. 35 
leather, tinted by brush (461, s. s., 

3668). 35 

lithographs (420 5, s. s., 3691). 35 

satin strips for hat linings (414, s. s., 

6522). 50 

Embossing dies, steel (215, s. s., -9889).. 45 

Embroideries and tamboured articles, 
viz. : all articles emb. in any note¬ 
worthy degree, either by hand or ma¬ 
chinery, if composed of cotton, flax, 
jute, or any other vegetable fiber, either 
separately or in combination, or if these 
fibers or any one or more of them shall, 
when combined with other substances 
(excepting only those in part of W., 
wstd. or animal hair) be the component 
of ch. V. of such articles and + -f- 
(373 a) t. 60 


-- The U. S. Circuit Court for the Southern District of New York, decided that an article called 
egg-yolk,” consisting of yolks mixed with brine and used in tanning, should under the act of 1883 
be classified under the provison in that act for “ articles in a crude state used in tanning ” and be 
exempt from duty. Rut quaere, whether that ruling applies under the changed provisions of the 
present act. (See s. s., 7315.) 

t The provisions of 373 relating to embroidery, including those in the proviso, above set forth in 
full, but especially in the substitution of the term ^Urticles embroidered by hand or machinery” for 
the more limited term ^^embroideries;' of former statutes, are so comprehensive, that they seem to 
include all embroidered articles of vegetable fibers; and so to supersede and invalidate (as precedents) 
nearly the entire mass of rulings regarding the classification of these fabrics under former laws as 





































E 


SCHEDULE OF DUTIES. 


Provided^ that articles of wearing ap¬ 
parel and textile fabrics, when em¬ 
broidered by Iiand or macliinery, and 
whether spccuillij or otherwise pro¬ 
vided for in the act of 1890, shall not 
pay a less rate of duty than that 
fixed by the respective paragraphs 
and schedules of said act upon ein- 
hroideries of the materials of which 
they are respectively composed 


(373 Z)). 

metal ch. v. -f -f- (215) . 45 

silk, or S. ch. v. (413 a). 60 


but emb. clothing and articles of 
wearing apparel of silk, if com¬ 
posed in part of rubber (except¬ 
ing gloves and elastic articles 
especially provided for) are subject 
(413 5) to a duty of 8 cts. per oz. and 60 
wholly or ptly. of W., wstd. or animal 

hair (398) *.60 cts. per lb. and 60 

cotton “Hamburgedgings,” etc.),rules 
for appraisement, the “ stitch-count 
basis” not conclusive of val. (s. s., 
3601, 8927, 10,474). 
leather gloves, cumulative duties on, 
for lining, prick-seaming and emb. 

(458, s. s., 10,753, 10,910). 
same, what constitutes emb. on, under 
458 (s. s., 10,910). 

linen “protectors” for upholstery, 
with strip of emb. through it, dtbl. 
as, under 373 a (s. s., 10,725). 
tablecloths, towels, etc., plain, slightly 
emb. with importer’s monogram or 


initials, not cl. as (s. s., 10,563, 
10,725). 

stoles and crosses, silk and met. S. ch. 

V. (413 a, s. s., 2851). 60 

Embroidery canvas, C. dtbl. as countable 
C. cloth (s. s., 6362). 
patterns, lithographic prints (420 a, 
s. s., 3491, 4230). 35 


87 

E 

. Per ct. 

tickets or labels (423, s. s., 9975). 25 

worsted yarns for. (See ‘ ‘ Yarns. ”) 
zephyr yarns for. (See “Yarns.”) 

Emery cloth, cotton (355, 775 a). 40 

grains (437).i ct. per lb. 

knife sharpeners (773 5, s. s., 6314).... 20 
emery, wood and steel (215, s. s., 

9393). 45 

mfs., grd., pulv., or refined ( 437 ). 

1 ct. per lb. 

ore or rock (562).Free. 

paper (425, s. s., 6980). 25 

rollers (773 5, s. s., 8611). 20 

scythe-, or whet-stones (773 5 , s. s., 

2079, but see also s. s., 8786). 20 

wheels (773 5, s. s., 6314, 8611). 20 

Emetic tartar (75 a). 25 

Emigrants’ effects in transit, regs. (s. s., 
3534). 

Ems’ pastilles (75a or 76, s. s., 7787)... 25 
Emulsion, pancreatic (75 a, s. s., 

3828). 25 

Emulsions, medicinal + + (75 a). 25 

Enamel, fusible (122 d) . 45 

of glass and oxide of tin, gl. ch. y. 

(108). 60 

on paste, not over 1 inch in size, for 
use as settings for jewelry (454 c, 

s. s., 5258). 10 

settings of, on metal, for use in the 
mf. of jewelry, dtbl. according to 
mat. (glass or metal) of ch. v. (But 
see s. s., 6222 and 9130.) 
white, used chiefly in the mf. of watch 
and clock dials (122 d, s. s'., 6176, 

10,915).... 45 

Enameled bricks or fire-brick. (See"^*'” 
“Brick.”) 

dials for clocks, according to material 


of ch. V. 

for watches ( 211 ). 25 

leather and skins (456 a) . 20 


paintings or photographs on copper 


to render their citation here useless. The proviso seems to me equally far-reaching with what pre¬ 
cedes it, extending not only to all embroidered articles, of wliatever textile material composed ; but 
also constituting with greater definiteness than prior enactments, the material used to embroider 
the article, a prominent element for determining the classification. —Editor. 

This under the proviso of 373, seems to include all embroidered wearing apparel, shawls and 
other textile fabrics of whatever description, composed wholly or in part of W., wstd., or animal 
hair, which, unembroidered, would pay a lower rate of duty than 60 cts. per lb. and 60 per cent, ad 
val. under the provisions of “ Schedule K.” 






























88 

E 


SCHEDULE OF DUTIES. 


Per ct. 


plates, the plates being compara¬ 
tively of little val. (465, 774, s. s., 

5143, 5236). 

Enameled sheets, plates, wares or mfd. 
articles of iron or steel enameled or 
glazed in one color with vitreous 

glasses (171) . 

the same enameled or glazed with 
more than one color or ornamented 

(172). 

tiles (94 6). 

Encaustic tiles, a?Z (946). 

Encluit adherente or graisse adherente 

(773 6, s. s., 5144). 

Endless belts or felts for paper or print¬ 
ing machines, W., wstd. or hair 

(396 6).49^ cts. per lb. and 

Enfleuraged oils. (See “ Oils.”) 
Enfleurage pomades, not ready for use as 

toilet articles (773 6, s. s., 5968). 

Engineer’s instruments, met. (215, s. s., 

7133). 

Engraved fashion plates. (See “Fashion 
Plates.”) 

plates of copper, steel,* or other ma¬ 
terials, for printing! (180, s. s., 
6380). 


15 


45 

50 

45 

45 

20 

60 

20 

45 


25 


slipper patterns printed in colors on 

paper (423, s. s., 339). 

wood blocks for printing (180, s. s., 

10,061). 

Engravers’ burnishers, steel (215). 

copper, prepd. or polished (215). 

diamonds, cut but not set (557)...Free. 

same, set (4546, s. s., 9026). 

scrapers, metal (215). 

tools, known as diamond pointed pen¬ 
cils, and being small splinters of 
bort set in met. handles (215, s. s., 

7241). 

Engravings, Am. sent abroad for artists’ 
signature and retd. (493 a, s. s., 

8435).Free. 

bound or not (423). 

same for U. S. or Library of Congress 
(514).Free. 


25 

25 

45 

45 

25 

45 


45 


25 


Per ct. 

brought by professional artists, lectu¬ 
rers or scientists arriving from 
abroad. (See “ x\rt, works of.”) 

colored (423, s. s., 339). 25 

for institutions or societies, not free 
under 677 (s. s., 6102). 
in cases. (See s. s., 2859). 
loose, in old books. (See s. s., 4006.) 
printed, and bound or mfd. over 20 
years at date of impt. (512).Free. 

Entireties, cubic block toys in boxes dtbl. 
as, including boxes (s. s., 9746). 

(not specified) separately packed, 
dtbl. separately (s. s., 8464, 10,608). 

Entries, additions to value not allowed 
after entry (833 a, s. s., 9991) nor 
on any mdse, not obtained by actual 
purchase (8336). 

amended regs. as to bills of lading 
(s. s., 7890). 

rules to secure uniformity (s. s., 4672). 
to include entire impt. (s. s., 3459). 

I. T. Sundays and holidays included 
in counting the 10 days allowed for 
(s. s., 9815). 

Entry, charges compulsorily added on, 
relief for (s. s., 9752) 
importers bound by statements in 
(s. s., 7875, 7931). 

of teams with vehicles, etc., on fron¬ 
tier, rules as to (s. s., 8225, 
8270). 

completion of, subject to duty under 
the law then in force (s. s., 5650). 

Envelope bands, printed in colors (423, 
s. s.,9181). 25 

Envelopes, cloth lined, C. and paper, 

C. ch. V. (355, s. s., 8291). 40 

same, paper ch. v. (421, s. s., 8291). 

25 cts. per 1000. 
ofimpts. (See “ Coverings.”) 
paper (421).25 cts. per 1000. 

Eosine, as aniline d 3 ^e (18, s. s., 2895, 


3923). 35 

Epaulets, cotton (355). 40 


galloons, laces, knots, stars, tassels. 


*■ This does not include engravings on iron or steel cylinders for printing calico, etc., which are 
dtbl. as mfs. of iron or steel (s. s., 2092). 

f The cost of plates {not imported) of sheet music or other articles should not be included in the 
dtbl. value of the articles imported nor assessed as a separate item, but should, in certain cases, be 
included in the estimate of the per se value of the mdse. (s. s., 7413, 8331), 































E 


SCHEDULE OF DUTIES. 


Per ct. 

tresses and wings of gold, silver, or 

other metal (215). 45 

tin cases covering, subject to provi¬ 
sions of 845/(s. s., 10,093). 
wholly or ptly of W., wstd. or animal 

hair (398).60 cts. per lb. and 60 

Eperlans a I’huile, as sardines under 291 
(s. s., 1128). 

“Epine vinette,” so-called, found not to 
be the barberry bark ext. of com¬ 
merce but the acetified juice of the 
barberry fruit used in dressing 

leather (7735, s. s., 6297). 20 

Epp’s cocoa (319, s. s., 4841)..2 cts. per lb. 
Epsom salts or sulphate of magnesia 

(34 b) .T% of 1 ct. per lb. 

Equipments of Am. vessels engaged in 
foreign trade, such as table linen, 
furniture, etc., not exempt from 
duty (Pt. L, 1358, s. s., 9787). 
and material of condemned and dis¬ 
mantled vessels, not an impt. and 
not dtbl. (s. s., 7807). 
of vessels wrecked in U. S. waters are 
not regarded as impts, and are not 
dtbl. (s. s., 131, 566, 2188). But 
contra as to those of vessels wrecked 
or derelict in foreign waters (s. s., 
2041, 4168). But see distinction in 
regard to Am. vessels (s. s., 4327). 
of vessels and B. B. cars. (See 
“Vessels” and “Cars.”) 
of foreign visiting military organiza¬ 
tions, Special Executive order as to 
(s. s., 8408). 

scrap-iron as ballast not unladen free 
as (s. s., 8500). 

tarpaulins bona fide a part of, tem¬ 
porarily used to cover landed cargo 
not dtbl. (s. s., 8498). 

Erasers, steel, or parts thereof, wholly 
or ptly mfd. 

value not over 50 cts. per doz. (165 «). 

12 cts. per doz. and 50 
over 50 cts. and not over $1.50 

(1655)...50 cts. per doz. and 50 
over $1.50 and not over $3 (165 c). 

$1 per doz. and 50 


89 

E 

Per ct. 

over $3 (165 d) .$2 per doz. and 50 

wood and rubber, r. ch. v. (460, s. s., 

8074). 30 

Ergot (563).Free. 

Errors, clerical, excessive additions to 
value on entry not held to be (s. s., 
10,533). 

manifest to appraising officers should 
be corrected (s. s., 10,534). 
no relief against failure to make addi¬ 
tions to value on entry (s. s., 9991). 
entitled to rectification must be 
manifest on the face of the papers 
(s. s., 11,238). 

should be corrected before addl. 

duty is assessed (s. s., 9202). 
failure to make deductions on entry 
through ignorance of market val. 
not a clerical error entitled to 
relief (s. s., 8320). 

Escutcheon pins (215). 45 

Escutcheons, metal (215). 45 

Esparto grass or fiber for paper (670, 

June 17, 1863, Boston).Free. 

Espic’s pectoral cigarettes or fumiga- 

tories (75 a, s. s., 6837). 25 

Essence of vinegar, dtbl. as acetic acid 
or vinegar, according to acidity 
(s. s., 3964, 4213). 
of ginger ale (8 5. s. s., 7263). 

$2 per gal. and 25 

Essences or essential oils. (See “ Oils.”) 
Etamine, gray cotton, as C. cloth (s. s., 
6371). 

Etchings (423). 25 

by Am. artists residing abroad, being 
strictly artists’ proofs, printed under 
his direction from his own etchings, 
and each bearing his autograph 

(757 a, s. s., 4748).Free. 

printed and mfd. more than 20 years 

at date of impt. (512).Free. 

impt. for the U. S. or the Library of 

Congress (514).Free. 

sp. impt. for institutions or societies. 

(See “Schools” and “Societies.”) 
Ethers, all kinds + + (25 cZ)...$l per lb. 
fruit * (25 c).$2.50 per lb. 


This includes so-called “amyl of oxyd, ” amylacetic, amylbutyric, amyl valerian and kalorianic 
ethers (s. s., 1129, 8881). 






















90 SCHEDULE OP DUTIES. 

E E 


Per ct. 

Ethers, med. preps, ale. known as, and 

+ + (74).50 cts. per lb. 

nitrous, spirits of (25 5)..25 cts. per lb. 

oenanthic, or oil of cognac (76). 25 

sulphuric (25 a) .40 cts. per lb. 

valerianic (25 c, s. s., 9205). 

$2.50 per lb. 

Etoiles, or stars. (See “Epaulets.”) 
Eucalyptus, pills and extracts (75 a, 


s. s., 4142). 25 

Euxesis, toilet prep. (77, s. s., 6743). 50 

Evaporated apples (298).2 cts. per lb. 

Eve’s apples or chinotti, conf (239, 

March ^ 1866, N. Y.). 50 

Exalgine (76, s. s., 10,070). 25 


Examination of newspapers on wharf 
(s. s., 9212). 

at least one of every ten pkgs. of an 
invoice, must be sent to public store 
for, or written waiver required of 
importer (s. s., 9824). 

of free pkgs. under government con¬ 
tracts (s. s., 6415). 

of mdse, entered for consumption, 
must be made at port of entry and 
duty paid before delivery (s. s., 
10,074). 

Examined pkgs. delivery of (s. s., 7047). 

Examiners’ travelling expenses, how 
paid (s. s., 5680). 

Exchange not allowed in values of foreign 
currency (s. s., 3708). 

Excrescences, drugs. (See “Drugs.”) 

Exhibition, articles for, cannot be with¬ 
drawn from w. h. without payt. of 
duty (s. s., 9011). 

animals impt. temporarily for, by cer¬ 
tain associations, under regs. (483 a). 

Free. 

localities for, cannot be made bonded 
warehouses (s. s., 9723). 

paintings withdrawn from w. h. for, 
not subject to additional duties (s. s., 
9795). 

sample articles for, not allowed free 
entry (s. s., 7379). 

wax figures and appendages, for exh. 
at the Eden Musee in New York 
not free under 759 a (s. s., 6945). 

works of art, etc., sp. impt. for. (See 
“Art, works of”) 


Per ct. 

Explosives, “blasting caps” and 
“detonators,” dangerously explo¬ 
sive, and to be clearly distinguished 
from ordinary percussion caps used 
only for sporting pps. which are not 
explosive, and are withdrawn from 
list of (s. s., 9564). 

Swedish matches in zinc-lined boxes, 
not, and may be entered for w. h. 

(s. s., 7439). 

Explosive substances used for mining, 
blasting, artillery, or sporting pps. 
val. not over 20 cts. per lb. (440 a). 

5 cts. per lb. 

val. over 20 cts. (4405)...8 cts. per lb. 
transportation of, on what conditions 
allowed (s. s., 8692). 

Exportation of impts., date of, is the day 
of sailing of the vessel from the 
foreign port (s. s., 8851). 
immediate, under entries for, rice in 
bags and tin plate in boxes, allowed 
to remain on wharf for examination, 
as bulky goods (s. s., 8108). 

Expressed oils. (See “ Oils.”) 

Extracts, annotto, roucou, rocou or 

Orleans (484).Free. 

so-called, but really a lake (61 s. s., 

9240). 25 

aqueous, of veg. matter for coloring 
im. wines, cordials, sirups, etc. (22, 

774a, s. s., 7101). 50- 

archil or orchil, or liquid orchil (665). 

Free. 

barks (other than hemlock), berries, 
nuts and plants, used for d 3 ^eing or 
tanning, -f + (26 a, 774 a, s. s., 

5529).f of 1 ct. per lb. 

Blatzbeckers pine-needle (s. s., 7574). 

alcoholic (74).50 cts. per lb. 

chestnut, a dye (26 a, s. s., 3412, 

3898).I of 1 ct. per lb. 

coffee, or preps, of (7736, T. R., p. 

566). 20 

colocynth (75 a). 25 

coloring. (See above “ aqueous. ”) 
cudbear (26 a, s. s., 5529). 

I of 1 ct. per lb. 
dyeing from barks of woods not recog¬ 
nized as dye woods (773 6, s. s., 
4307). 


20 




















E 


SCHEDULE OF DUTIES. 


Per ct. 

ethereal. (See “Ethers.”) 
flavoring, ale. (8 6, s. s., 6573, 7101). 

$2 per gal. and 25 
floral. (See “ Alcoholic comp.”) 
flowers, finished for pfy. (8 a). 

$2 per gal. and 50 
hemlock bark (26 6, s. s. 5890). 

i ct. per lb. 

herbal, so-called (75 a, or 76, s. s., 

9227). 25 

indigo (29a,).f of 1 ct. per lb. 

lemon (8 6, s. s., 6573). 

$2 per gal. and 25 

licorice (33).5^ cts. per lb. 

logwood (26 a) .f of 1 ct. per lb. 

and copper salt (61 a, s. s., 9033) ... 25 
madder and munjeet, or Indian mad¬ 
der (639).Free. 

malt, fluid, in casks (338 c). 

20 cts. per gal. 

same, in bottles or jugs (338 6). 

40 cts. per gal. 
addl. duty on coverings i/^?a5s. (See 
103 and 104). 

solid or condensed (383 c). 40 

Loeflund’s. (See s. s., 6917, 9049). 

meat H—h (313 a).35 cts. per lb. 

fluid (3136).15 cts. per lb. 

No separate or addl. duty on 
coverings, unless suitable and 
apparently designed for other 
uses* (313c). 

medicinal, ale. (74).50 cts. per lb. 

non-alc. (75 a). 25 

myrabolans (26 a, 774 a, s. s., 5529). 

I of 1 ct. per lb. 

nutgalls (26 a, 774 a, s. s., 3898). 

I of 1 ct. per lb. 

opium, aqueous, for med. uses (47).... 40 
-f + retaining the form of opium 
and for like uses (48, s. s., 962). 

$12 per lb. 

Orleans (484).Free. 

perfumery, ale., finished (8 a). 

$2 per gal. and 50 
Persian berries (26 a, 774 a, s. s., 

3898, 5529).f of 1 ct. per lb. 


quercitron (773 6, s. s., 4816). 20 

roucou, or rocou (484).Free. 


91 

P 

Per ct. 

saffron and safflower (694).Free. 

sanguine (26 a, 774 a, s. s., 9103). 

f of 1 ct. per lb. 

sumac (26 6)..let. per lb. 

toilet, if ale. perfumery (8 a). 

$2 per gal. and 50 

all other-f-f (77). 50 

Eye-glasses and frames for (119). 60 

glass plates or disks rough-cut or un¬ 
wrought for mf. of, and fit only for 

(^91).Free. 

Eye-glass lenses, edges ground or bev¬ 
elled to fit frames (121). 60 

lenses, wholly or ptly. mfd. -f -f 

(122 c). 45 

Eyelets of metal for shoes (215, s. s., 

8547). 45 

same for other uses (215). 45 

F 

Fabrics, cotton and other textile. (See 
“Manufactures,” or the titles 

respectively, of the materials com¬ 
posing the fabrics.) 
knit, W., wstd. or hair. (See 

“Woolens.”) 

metal, C. and S. -f -f met. ch. v. 


(215, s. s., 6010). 45 

and C. met. ch. v. not assimilating 
to articles in 196 (215, s. s., 7177). 45 
and C. and met. and flax —[- C. 
or fl. ch. V. (215, s. s., 7249). 45 


pile of C. or other veg. fibers. (See 
“ Cottons.”) 
ofS. (See “Silk.”) 
of W., wstd. or hair. (See 
“Woolens.”) 

Faile ribbons (414) . 50 

Fancy boxes, according to material. 

soap (79).15 cts. per lb. 

zephyr cloth, cotton body tufted with 
wstd. as dress goods under 394 
(s. s., 7630). 

Fans, all -j- according to material. 

common palm leaf (564).Free. 

decorated by artists not cl. as paint¬ 
ings, but as fans -f (s. s., 9037). 
palm leaf, other than common, accord¬ 
ing to material of ch. v. including 


Earthen jars containing extracts of meat were held dtbl. at 100 per cent, under the act of 1883 
(s. s., 7556). 


































92 

F 


SCHEDULE OF DUTIES. 


/ Per ct. 

those with handles other than the 
natural stem of the leaf (s. s., 679, 
1497). 

Fans, toy, for dolls (436, s. s., 569, 5967). 35 

Farina (565, s. s., 7076).Free. 

iras. of, not fit for use as starch (773 5, 

s. s. 3039). 20 

lacteous, or “milk food” for infants 

(773 5, s. s.,6926). 20 

semonla, an Italian product identical 
with farina (565, s. s., 7076). Free, 
so-called, but really powdered potato 
starch, not free as (s. s., 7522). 

Farmers’ implements. (See 686, and 
notes.) 

Farriers’ knives, other than pocket (215).. 45 
Faro-box and layout, not prohibited 
impts. under 782 (s. s., 8401). 

Fashion plates, engraved on copper, 
steel, or wood, colored or plain (566). 

Free. 

lithographic (4205, s. s., 6209). 35 

printed, other than above, as printed 

matter -f + (423). 25 

Fast blue, drab, violet and yellow. (See 
“Colors.”) 

Fastenings, door-, shutter-, or other of 

met. -f -f (215). 45 

“Father Christmas,” supplement to 
“weekly illustrated paper” (657, 

s. s., 9131).Free. 

Fat-oil of turpentine (76, s. s., 7374). 25 

Fausseglace, S. C. and met. (114, 775 or) 50 
Favors, German, so-called, but really 

Christmas toys (436, s. s., 7853). 35 

Feather beds, C. cloth and feathers 

(355). 40 

Feather dusters (427). 40 

“Feather edge or novelty braids,” so- 
called, of C. unfinished (355, s. s., 

6733, 8664). 40 

Feathers, artfl., and ornamental, or 
parts thereof, of whatever mat. 

-f-f-(4435, s. s., 10,253). 50 

bird skins, cr. impt. for (443a, s. s., 

9898). 10 

cr., dried and stuffed with straw for 
milliners’ use (443 a, s. s., 5930).. 10 


F 

Per ct. 

birds, dressed and finished suitable for 

millinery ornaments (443 5). 50 

dressed, colored or mfd. (443 5). 50 

for beds (567).Free. 

so-called “downs,” known as “paddy 
feathers,” cr. for mfg. fans and 

trimmings (443 a, s. s., 7436). 10 

Feather trimmings, of turkey and goose 
feathers, mfd. for millinery uses 

(443 5, s. s., 8217). 50 

invoiced as “feather webbing,” 
being coarse C. cloth covered by 
minute feathers and producing a 
furry appearance (443 5, s. s., 

6000). 50 

“ Feder halter ” (pen-racks), decorated 
e. w. figures for pen-stands (100 a, 

s. s., 8174). 60 

Feed for cattle on foreign vessel cannot 
be withdrawn from bond without 
payment of duty (s. s., 9775). 

Feeding bottles, glass, rubber, etc, gl. 

ch. V. (108, s. s., 234). 60 

fittings for, according to mat. 

Fees, entry-, abolished by act June 10, 

1890 (s. s., 10,094). 
regs. under act to abolish (s. s.,7594). 

Feld-spar, crude (568).Free. 

mfs. of (459 a) . 25 

Felloes or fellies, w^ood, as mfs. of wood 

(230, T. R, p. 592). 35 

rough hewn or sawed only (223). 20 

Felt, adhesive, for sheathing vessels 

(569)*.Free. 

carpeting (406 5)..l 1 cts. per sq. yd. and 40 
hammer, for pianos, under 392 (s. s., 
4827). 

hats of fur, wholly or ptly. mfd., includ¬ 
ing fur hat bodies (451, s. s., 6487).... 55 

hats of wool under 393, at rates 
graded according to value 
shoes or boots, (396 a, s. s., 7218). 

. 49^ cts. per lb. and 60 
Felts, endless, and all other,! notwoven^ 
comp, wholly or ptly. of W., wstd. 
or hair, except adhesive fit for 
sheathing vessels (396 5). 

49^ cts. per lb. and 60 


* Held that this felt impt. for other uses was entitled to free entry under 569 (s. s., 10,460). 
t Asphalted and bituminous felts in long rolls, were cl. under former acts as non-enumerated 
mfs. (s. s., 9503, 9981). But I can see no reason for continuing such cl. under the act of 1890. 































p 


SCHEDULE OF DUTIES. 


Per ct. 

same woven, are dtbl. under 392 as 
mfs. of W., etc., + -h. 
all other than above according to ma¬ 
terial of ch. V. 

Fence chains. (See “ Chains.”) 

posts, H- +, of wood (755).Free. 

of cedar, sawed (220 a) . 15 

rails of round unmfd, timber (754). 


Free. 

split, but unmfd. (220 h) . 

rods of iron or steel wire. (See 
“Wire.”) 

Fencing, iron or steel for mf. of. (See 

“Wire.”) 

Fenders or fire-screens, met. (215, s. s., 

8684). 

Fennel oil (661).Free. 

seed (699).Free. 

Fenugreek seed, cr. (699).Free. 

not cr. (24). 

Fer Bravais or Bravais iron ( 74 , s. s., 

6837).50 cts. per lb. 

Fer Colla’s, or Colla’s reduced iron ( 74 , 

s. s., 6837).50 cts. per lb. 

Fernet bitters (74, s. s., 10,418). 

50 cts. per lb. 
Ferri quinine citrate amorphous (75 a, 

s. s., 8504). 

rubigo (75 a). 

Ferro-China Bisleri (74, s. s., 7897). 

50 cts. per lb. 

manganese (134).of 1 ct. per lb. 

prussiate paper (419 5, s. s., 8903). 

prussiate paper, so-called, but only 
paper for mf. of (422, s. s., 9501)... 
silicon (134, s. s., 9447). 

of 1 ct. per lb. 
Ferrules of cylinder polished cast-iron 

(162, s. s., 6774).If cts. per lb. 

of met. + + (215). 

Fertilizers, animal carbon, bone-ash and 

bone-dust fit only fur (511).Free. 

guano, manures and all substances ex¬ 
pressly used for manure (600)..Free, 
manure salts (600, s. s., 7764). ...Free, 
phosphates, crude or native (678). 

Free. 

soot (600, s. s., 7201).Free. 

sulphate of potash (685).Free. 

Feuilles graveures, as paper hangings 
(422, T. B., p. 579). 


20 


45 


10 


25 

25 


35 

25 


45 


25 


93 

P 

Per ct. 

Fibers, asbestic, unmfd. (494).Free. 

bamboo (597).Free. 

so-called, but being split strips of 
bamboo about 12 inches long 

(229 or 773 a, s. s., 6338). 10 

cocoa or cacao (542).Free. 

cotton, raw (549).Free. 

dried (drugs) cr. (560).Free. 

not cr. (24).. lo 

flat and non-elastic, similar to sisal 
grass, and fit only for cordage, un¬ 
mfd. (597, s. s., 8912).Free. 

flax. (See “Flax.”) 

for paper stock and fit only for (670). 


Free. 

hemp. (See “Hemp.”) 

istle or Tampico fiber (592).Free. 

jute and jute butts (593-4).Free. 

indurated, wares of (461). 35 

manilla (595).Free. 


“pine-tar,” so-called, derived from 
fir tree needles, and hackled for 
upholstering pps. (597, s. s., 7512). 

Free. 

rice root, cr. for mf. of brooms and 

brushes (597, s. s., 2764).Free. 

silk, raw and cocoons (704-5).Free. 

sisal grass and sunn (596-7).Free. 

vegetable + +. (See “Fibrous,” 

, etc.) 

wool and hair. (See those titles.) 

Fibrin, in all forms (570).Free. 

Fibrous vegetable substances, and textile 
grasses, unmfd. and undressed, all 
+ including all not above speci¬ 
fied (597).Free. 

Fichus, merino, S. and W., S. ch. v., 
dtbl. under 392 (s. s., 5964). 

Fiddles (230). 35 

Field grasses, wired and bunched (773 b, 

s. s., 9179). 20 

Fifes, according to material ch. v. 

“Figaro Salon,” not a periodical, but 
dtbl. under 423 (s. s., 7633, 9107)... 25 
Fig blue, dry or in oil (50 a). 


6 cts. per lb. 

in pulp or water, on the material in 

it (505). 6 cts. per lb. 

paste (303, s. s., 5041). 35 

Figs (300). 2 ^ cts. per lb. 

preserved (303). 35 

















































94 

P 


SCHEDULE OF DUTIES. 


P 


Per ct. 

Figures, + + according to material, 
wax, stuffed and dressed ptly. in wool¬ 
ens, firmly fastened to them, dtbl. 
as entireties^ under 392 (s. s., 7566). 

Filberts, in shell (307 a) .3cts. per lb. 

shelled (307 h) .6 cts. per lb. 

File or gespinst (196, s. s., 6042). 30 

Files and file-blanks, rasps and floats, of 
all cuts and kinds, 
not over 4 inches long (168 a). 

35 cts. per doz. 

over 4 in. and under 9 in. (168 5). 

75 cts. per doz. 

9 in. long and under 14 in. (168 c). 

$1.30 per doz. 

14 in. long and over (168 d). 

$2.00 per doz. 
Filler or “filling up.” (See “Earths, 
ochery.”) 

Filoselle, yarn, spun silk (410 5, s. s., 

6305).'. 35 

Filtering (419 «).8 cts. per lb. and 15 

Filtering paper, and paper filters, dis¬ 
tinct articles, not to be classified 
alike (s. s., 8158). 


stones unmfd. (773 a). 10 

Filter-linen in the piece, dtbl, as other 
like mfs. (s. s., 2405). 

Filters, e. w. tubes for, plain (1015, s. s., 

9670).. . 55 

Filters, paper, disks cut from filtering 
paper and known as “ paper filters ” 

(425, s. s., 7323, 8158). 25 

Filters other than above, according to 
material. 

“Finkler’s papainum album” (75a, 

s. s., 7811). 25 

Fine arts, sp. impts. for encouragement 
and promotion of. (See “ Societies” 
and “Institutions.”) 

Fining clay prepd. by kiln-drying (773 5, 

Oct. 17, 1879, Toledo). 20 

earth or “finings,” for refining or 
clarifying wines, etc. (22, 774 a, 

s. s., 10,518). 50 

Finishing powders according to material. 

Fire arms,* all -f -f (215). 45 

carbines (215). 45 


Per ct. 


muskets and sporting rifles (169). 

pistols, revolving: 
val. not over $1.50 each (170/. h.). 

40 cts. each .and 
val. over $1.50 (HO.g'. 5.). 

$1.00 each and 

a?? other (215). 

rifles, all excepting sporting. 

shot-guns, double-barrelled, sporting, 
breech-loading : 

val. not over $6 each (170 a. d.). 

$1.50 each and 
val. over $6 and not over $12 

(170 5. d.) .$4 each and 

val. over $12 (170 c. (/.).$6 each and 
shot-guns, single-barrelled, breech¬ 
loading (170 e).$1 each and 

all other than above (215). 

boards (422). 

brick;t decorated, enameled, glazed, 

or ornamented (93 5). 

plain t (93 a).$1.25 per ton. 

cases, central, or cartridge-shells, 

brass ch. v. (215, s. s., 3846). 

clay. (See “ Earths and Clay.”) 
crackers of all kinds, including 
“Chinese bombs” (438, s. s., 

6037).8 cts. per lb. 

no tare or damage allowed, 
proof chinaware (100a, s. s., 5035) ... 
screens or fenders, brass (215, s. s., 

8684). 

wood (755).Free. 

works -h -f- according to material ch. 
V. (s. s., 3202). 

Fir-tree oil, so-called, but not that of 
commerce,being a mixed prep. comp, 
only in part of such oil (75 a, s. s., 

9907). 

Fish, alewives pickled in barrels or half 
barrels (292, s. s. ’7215). 1 ct. per lb. 
all kinds of (as also fish oil), from 
Canada, Prince Edward Island and 
Newfoundland have been subject 
to duty, as other foreign fish, 
since July 1, 1885 (s. s., 6970). 
and fish oil from British Columbia, 
dtbl. (s. s., 3354). 


25 


35 

35 

45 

45 


35 

35 

35 

35 

45 

25 

45 


45 


60 

45 


25 


* Cannon ruled not to be fire-arms under the late tariff* law (s. s., 7643). 
t Fire-bricks with white glazed surface, dtbl. as glazed fire-brick (s. s., 9868). 
X Certain so-called “ tank-blocks,” dtbl. as fire-brick (s. s., 9821). 































p 


SCHEDULE OF DUTIES. 


A • . Perct. 

American caught, viz.: the product 
of Am. fisheries, and fresh or frozen 
fish (except salmon) caught in fresli 
waters by Am. vessels, or with nets 
or other devices owned by U. S. citi¬ 
zens (571, s. s., 10,391).Free. 

anchovies and sardines. (See ‘‘An¬ 
chovies.”) 

American frozen in Canada for trans¬ 
portation (293, s. s., 3087). 

4 of 1 ct. per lb. 
same, foreign cured and impt. in U. 

S. vessels other than that by which 

caught (571, s. s., 3543).Free. 

artfl}^ frozen, by patented or other 
process, dtbl. (s. s., 3087, 7837). 

bladders or sounds, cr. (507).Free. 

both smoked and pickled, but not 
prepd. or prsvd. (293, s. s., 8319). 

4 of 1 ct. per lb. 
Canadian. (See above ‘‘ all kinds, ’’etc.) 
or other foreign, -(- + frozen for 
transportation (293, s. s., 3062, 

3280) .f of 1 ct. per lb. 

canned clams (703, s. s., 6548)...Free. 

canned mackerel (295, s. s., 9364). 30 

cans, or pkgs. of tin or other metal, 
contg. free shell-fish, after June 30, 

1891, as follows, viz. : * 

not over 1 qt. in contents (296 a). 

8 cts. per doz. 
those exceeding 1 qt. pay in addition 
for each addl | qt. or fraction 

thereof {29^ h) .4 cts. per doz. 

up to June 30, 1891, the duty re¬ 
mains as under acts prior to Oct; 

1, 1890. t 

cod, dried (293).| of 1 ct. per lb. 

cuttle fish bone (555).Free. 

eels pickled, but taken out of pickle, 
and impt. in dry flour barrels (292, 

s. s., 8556). 1 ct. per lb. 

eels pickled, in kegs, but boiled and 
prep, by spicing, etc. (295, s. s., 

8253). 30 


95 

F 

Per ct 

eggs (561).Free. 

prepd. as caviare. (See “Ca¬ 
viare.”) 

food, invoiced as “ tafel-oblaten;” sheet 

wafers (7735, s. s., 6516). 20 

for bait (5/ 2 ). ......Free. 

fresh -f -f (293).f of 1 ct. per lb. 

frozen, or packed in ice -f + (293). 

f of 1 ct. per lb. 
glue or isinglass. (See “Gela¬ 
tine.”) 

heating of while in bond not a ground 
for damage allowance, unless by 
accidental fire (s. s., 8296). 
herrings, fresh (2945). 

I of 1 ct. per lb. 
pickled or salted (294 a). 

i ct. per lb. 

Iceland, taken by natives of, for Am. 
vessel, not free as products of Am. 
fisheries (s. s., 9054). 

living-f(251) . 20 

same impt. as fresh fish for im. con¬ 
sumption (293, s. s., 9641). 

I of 1 ct. per lb. 

mackerel, pickled or salted (292). 

1 ct. per lb. 

prep, by cutting into pieces, season¬ 
ing, etc., and canning (295, s. s., 

9364). 30 

oils. (See “Oils.”) 

oilcake (599, s. s., 6386).Free. 

packed in any manner + -f (295). 30 

pastes (287, s. s., 7388). 45 

prepd. salmon and all other H—h, in 

cans or other pkgs. (295). 30 

salmon, pickled or salted (292). 

1 ct. per lb. 

sardels, as herrings, pickled or salted 
(294 a, s. s., 9773).ct. per lb. 


sauces, -f + (287). 45 

servers, metal (215, s. s., 7921). 45 

shrimps and other shell-fish (703, 

s. s., 9645).Free. 

skins, raw (573).Free. 


* Cans mfd. in U. S of foreign tin, expt. and retd., filled with fish, are subject to this duty (s s 
2435). , ^ \ 

t Under rulings of the department under the act of 1883, the proviso relating to “ cans,” etc., con¬ 
taining free fish, in section 4, of the act of Feb. 8, 1875, was held to he still in force. But these 
rulings were set aside by a decision of the U. S. court at Boston, in 1888, which held that this pro¬ 
viso was no longer in force. (See s. s., 8761). 



































96 

F 


SCHEDULE OF DUTIES. 

Per ct. 


F 

Per ct. 


Fisli, small, mixed with vegetables in kegs 
and spiced, known as “Eussian 
sardines,” iffishcli. v. (295, s. s., 

6024). 30 

same, if vegetables cb. v. (287, s. s., 

6024). 45 

smelts in oil, put up as sardines and 
branded “Eperlans a I’buile,” 
dtbl. as sardines under 291 (s. s., 
1128). 

fried and preserved in oil (295, s. s., 

8393). 30 

naturally frozen (293, s. s., 7989). 

I of 1 ct. per lb. 
smoked, dried, salted, pickled, frozen, 
packed in ice or otherwise prepd. for 
preservation + + (293). 

I of 1 ct. per lb. 

sounds, cr. (507).Free. 

sprats or brisling, as herrings, fresh 
(2945, s. s., 8843). 

d of 1 ct. per lb. 
pickled or salted (294 a, s. s., 8843). 

i ct. per lb. 

in cans or other pkgs. (295). 30 

smoked, dried, salted, pickled, frozen, 
packed in ice, or otherwise prepd. 
for preservation, + + (293). 

I of 1 ct. per lb. 
sturgeon, fresh for curing or smoking 

(293, s. s., 8347). f of 1 ct. per lb. 

taken by crew of Am. vessel with for¬ 
eign help (571, s. s., 7933).Free. 

taken by fisherman ” born and resid¬ 
ing in Canada,” but whose fathers 
were at the time of their birth 
Am. citizens, under section 1993, 

Eev. Stat.* (571, s. s., 6969, 
8107). 

tongues, cr. (507, 774 a, s. s., 1648). 

Free. 

wax (7735, s. s., 6263). 20 


when free entry of mackerel during 
prohibited season, not allowed (s. s., 
8118, 8856). 

Fisheries, American, fish the product of 

(571).Free. 

spermaceti, whale, and other fish 
oils of, and all other articles the 

product of (661).Free. 

prohibition of the impt. of mackerel 
during spawning season (s. s., 
8646, and see 1375-8, Ft. I.), 
imported salt in bond may be used 
in curing fish taken by vessels 
licensed to engage in the fisheries, 
and in curing fish on the shores 
of the navigable waters of the 
United States, under such regula¬ 
tions as the Secretary of the 
Treasury shall prescribe; and 
upon proof that the salt has been 
used for either of these purposes, 
the duties on the same shall be 
remitted (322 c). 

Fishing boats and appliances impt. 
for temporary use, dtbl. (s. s., 
7775). 

floats, cork, quill and small brass ring, 

cork ch. V. (773 5, s. s., 10,927). 20 

lines, hemp (362 c, s. s., 9307). 

2| cts. per lb. 
vessels, materials for construction and 
repair of, may be withdrawn from 
bond (s. s., 9481). 

Flageolets according to material. 

Flannels/or underwear, wholly or ptly. 
of wool or animal hair : 
val. not over 30 cts. per lb. (393 a), f 

16 j cts. per lb. and 30 
val. over 30 and not over 40 cts. 

(393 5).22 cts. per lb. and 35 

val. over 40 and not over 50 cts. 

(393 c).33 cts. per lb. and 35 


“ The section referred to reads as follows, to wit: 

“ Sec. 1993. All children heretofore born or hereafter born out of the limits and jurisdiction of the 
United States, whose fathers were or may he at the time of their birth citizens thereof, are declared 
to be citizens of the United States; but the rights of citizenship shall not descend to children whose 
fathers never resided in the United States.” 

I Congress seems in paragraph 393, to have intended this ad valorem rate, but th'e succeeding 
provisions of the same paragraph, unless they are held to add 35 per cent, to this 30 percent, clearly 
conflict with it; and in view of the general provision for conflicting rates {see last clause of section 
5 of the Tariff Act), the constituted authorities may decide the higher rate to be the true one.— 
Editor. 





















SCHEDULE OF DUTIES. 


Per ct. 

but all flannels composed as above, 
and val. at over 50 cts. per lb. are 
classified with and pay same duty 
as women’s and children’s dress 
goods, etc., to wit: 

those of which the warp consists 
wholly of cotton or other vegetable 
material: 

val. not over 15 cts. per sq. yd. 

(394 a).7 cts. per sq. yd. and 40 

val. over 15 cts. per sq. yd. (3945). 

8 cts. per sq. yd. and 50 
all those of which the warp is other¬ 
wise composed, and all + + (395 a). 

12 cts. per sq. yd. and 50 
And all flannels so classified with, and 
paying duty as such dress goods, 
etc., weighing over 4 ounces per sq. 
yd. must pay (394 c, 395 5). 

44 cts. per lb. and 50 
“foule serge” not classifiable as, but 
as dress goods (s. s., 10,076). 

Llama tennis cloth, and lawn tennis 
suitings, cl. as flannels under 393 
(s. s., 8269). 

mfs. com. kn. as, and made of C. and 
W. warp with W. filling, dtbl. as 
flannels under 393 (s. s., 9757). 
shirting, so-called, fulled, dtbl. under 
392 as mfs. of W. -f + (Nov. 16, 

1863, N. Y.). 

strips emb. with C. or other mat. dtbl. 
as trimmings under 398 (s. s., 3178, 

3837).60 cts. per lb. and 60 

Flasks, glass, as “Bottles.” 
powder, according to material, 
quicksilver. (See “Quicksilver.”) 

Flat- or sad-irons (161) ...lx% cts. per lb. 
steel or iron. (See those titles.) 
bar-iron. (See “ Iron.”) 

Flavoring extracts, ale. (See “Al¬ 
cohol.”) 

liquors, as “alcoholic compounds,” 
which see. 

Flax, crude or not hackled or dressed * 

(357) .1 ct. per lb. 

hackled, known as “ dressed line.” 

(358) .3 cts. per lb. 


97 

P 

Per ct. 

Italian, so-called, but really hemp, cr. 

(360, Oct. 24, 1859, Boston). 

$25 per ton. 

New Zealand, so-called, crude (597, 

s. s., 9464)....,.Free. 

straw (356).$5 per ton. 

tow (359)...^ ct. per lb. 

mfs., viz. : all -f -f composed of, or 
of which flax is the comp, of ch. v. 

(371a). 50 

but until January 1, 1894, such mfs. 
of/ax, contg. more than 100 thds. 
to the sq. inch (counting both warp 

and filling) pay only (371 h) . 35 

and cotton lace bed-sets (373 a, s. s., 

10,480). 60 

bagging for cotton. (See “Bag¬ 
ging-”) 

bags for grain made of burlaps (365). 

2 cts. per lb. 

burlaps. (See “ Burlaps.”) 
carpeting wholly or ptly. of -f -f- 

(407). 50 

collars and cufls, wholly or ptly. of. 

(See “Collars” and “Cuffs.”) 

edgings (373 a). 60 

embroideries and articles embroidered 

“i—h (373 a). 60 

gilling nets, or gill netting, nets, webs 
and seines comp, of threads or twine 
of yarn not higher than No. 20 

(367 a).15 cts. per lb. and 35 

same comp, of threads or twine of 
finer yarn (367 5).20 cts. per lb. and 45 
handkerchiefs, hemstitched or emb. 

wholly or ptly. of (373 a) . 60 

other than hemstitched or emb. 

(349 a). 50 

hydraulic hose, wholly or ptly. of (368). 

20 cts. per lb. 

insertings (373 a). 60 

laces and articles wholly or ptly. of 

lace, "i- (373 a). 60 

lace window curtains (373 a). 60 

material -f- suitable for covering 
cotton. (See “ Bagging.”) 
measuring tapes, flax, Ir. and met., F. 
ch. V. (371a, s. s., 10,771). 50 


This includes broken flax containing all the fiber (s. s., 7318) and flax imperfectly hackled, tow 
only ptly. removed (s. s., 8965), also flax not hackled, but only prepd. therefor by the preliminary 
“processes of rippling, steeping, spreading, lifting, and scutching” (s. s., 8152). 

7 


























98 

F 


SCHEDULE OF DUTIES. 


Per ct. 


Flax neck rufflings (373a) . 60 

pack thread. (See ‘ ‘ threads ” below.) 
ruchings and articles made of, wholly 
or ptly. + + (373 a). 60 


seed, bushel of 56 lbs. (285). 

30 cts. per bush, 
but no drawback allowed on oil cake 
made of impt. seed, 
oil, per gal. of 7^ lbs. (41). 

32 cts. per gal. 

tamboured articles of (373 a). 60 

threads or yarns of, or of flax or hemp 
mixed with other fibers, 
val. at 13 cts. or less per lb. (370 a). 

6 cts. per lb. 


val. over 13 cts. (3705). 45 

trimmings (373 a). 60 

tuckings and other articles wholly or 

ptly. made of + + (373 a) . 60 

twine (371 a) . 50 

Tyne castle canvas, flax and paper for 
hangings, F. ch. v. (371a, s. s., 

9624). 50 

waste, paper stock only (670, s. s., 

9631).Free. 

wearing apparel, all articles of, of 
every description + +, comp. 

wholly or ptly. of linen (372 c). 55 

webbing (371 a). 50 

yarns. (See above “ threads.”) 

Fleams (215). 45 

Flesher knives. (See “Knives.”) 

Flies, Spanish, crude (560).Free. 

prepd. (75 a) . 25 


Flint, flints, and ground or pulverized 
flint stones (574, s. s., 8842)...Free. 

Flint glass bottles, etc. (See “Glass.”) 

Flitters, as bronze powder (190, s. s., 
6331).12 cts. per lb. 

Flitter-stickereien, spangle ornaments 
(215, s. s., 7287). 45 

Floats, fishing. (See “Fishing.”) 
steel. (See “Files.”) 

Flocks, cotton (549).Free. 

cotton-rags ground to powder for 
mf. of billiard balls (355 s. s., 
7447). 40 


P 

Per ct^ 

or shoddy, unmfd., other than wool 

and cotton, as waste under 472. 10 

wool (389).10 cts. per lb. 

Floor cloth canvas, flax or hemp (371 a). 50 

veg. fiber other than cotton, flax or 
. hemp, dtbl. under ^74. 

Floor cloth of cork, rubber and gutta 
percha according to highest rate on 
comp. ch. Y. (775 a, Oct. 2, 1865, 

A. B. & Co.). 

of veg. fibers + + (773 5). 20 

drills, C., flax and wstd., as mfs. of 
W. + + under 392 (s. s., 3993). 
matting of cocoa fiber or rattan (464). 

12 cts. per sq. yd. 
or carpeting of jute or hemp (363, 

s. s., 7237).6 cts. per sq. yd. 

Chinese (575).Free. 

of round or split straw (575)...Free, 
mats of cocoa fiber or rattan (464 5). 

8 cts. per sq. ft. 

cork ch. V. (773 5, s. s., 10,927)*... 20 


India rubber ch. v, (460). 30 

steel or iron wire (215). 45 


oil cloth, stamped, painted or printed 
including linoleum, corticene, cork 
carpets, figured or plain, and all 
other oil cloths, exc. silk, 
val. not over 25 cts. per sq. yd. 

(369 a). 40 

val. over 25 cts. (369 5). 

15 cts. per sq. yd. and 30 
Floral extracts. (See ‘ ‘ Alcoholic 
Comp.”) 

Flor benzoin, acid -f + (473).Free. 

Florentine mosaics, according to ma¬ 
terial of ch. V. (s. s., 547, 10,620). 
Florin, Austrian, value when invoice is 
in sterling money and reduced to 
florins (s. s., 4557, 4800). 

Floris pectoral syrup (75 a, s. s., 6687)... 25 

Floss, cotton. (See “Cotton, thread,” 
etc.) 

linen, as linen thread or j^arn under 
370 (s. s., 7826, 7888). 

Moravian on spools, as C. thread on 
spools. 


* Possibly this decision does not include all unenunierated mfs. of cork, and these mats should 
have been classified as similitudes of cork-carpets under 369. The express enumeration of mats of 
wool, in 408, and classification there with carpels of like description, seems to alford a reason for a 
similar classification of cork-mats. 
































F 


SCHEDULE OP DUTIES. 


Per ct. 


silk (410, s. s., 6305).•. 30 

Flour, arrow root, unfit for use as starch 

(773 Z;). 20 

hags. (See “Bags.”) 

buckwheat (773 5, s. s., 4984). 20 


cassava, cassada, or tapioca, unfit for 
use as starch (730, s. s., 9031). Free, 
corn, or corn meal, 48 lbs. to bushel 

(257).20 cts. per bushel. 

oatmeal (260).1 ct. per lb. 

rice (261 d) .of 1 ct. per lb. 

root, other than tapioca, if unfit for 

use as starch (773 5). 20 

rye (263).ct. per lb, 

sacks, domestic re-impt. pay a duty 
equal to drawback allowed on ma¬ 
terial (s. s., 6852). 

sago (695).Free. 

snuff (245).50 cts. per lb. 

sticks for soups (773 5, s. s., 8819). 20 

tapioca. (See above “Cassava.”) 

wheat (265).. 25 

Any of the ahove^ including that of 
chestnuts, yams, etc., Jit for use as 
starch (323, s. s., 3385, 10,277), 

2 cts. per lb. 

of impt. wheat, drawback on. (See 
regs. s. s., 5193.) 

Flower bulbs, not edible + + (699). 

Free. 

plants, used for forcing under glass 
for cut flowers and decorative pps. 


(666).Free. 

roots, im. tr. of. (See s. s., 3726). 
seeds H—h (699, s. s., 5985).Free. 


stands, according to material (s. s., 
6479). 

Flowers, artfl. or ornamental, or parts 
thereof, of whatever material, and 
whether for millinery or other 


uses 4* + (443 5, s. s., 6216, 

6387, 10,408, 10,493). 50 

dyed moss as parts of (443 5, s. s., 

2518). 50 

part rubber (443 5, s. s., 7207). 50 

parts of, of rubber or gutta percha. 


being small tubes painted and 
decorated with moss in im. of 

flower stems (443 5, s. s. 3386). 50 

certain met. wreaths dtbl. as (443 5, 
s. s., 5366, 9469). 


99 

F 

Per ct. 

in wire baskets trimmed with silk, 

S. and fl. ch. v. (443 5 , s. s., 

6230). 50 

of gelatine and wire (4435, s. s., 

7595). 50 

rubber piping with briers attached 
to use as parts of (443 5 , s. s., 

8931). 50 

silk, paper and cotton, pressed into 
desired shapes (443 5, s. s., 5983). 50 

small stands of, under glass, gl. ch. 

V., but not separately valued in 

invoice (108, s. s., 1651). 60 

wax (443 5). 50 

natural, cut (773 a) . 10 

impt. as plants (282). 20 

medicinal or drugs, cr. (560)....Free. 

same not cr. (24). ] 0 

not medicinal, bleached by chemical 

agents (773 5, s. s., 8639),.. 20 

same, sun-bleached (773 a, s. s., 

10,073). 10 

bunched and wired as ornamental 

(443 5, s. s., 9944). 50 

cr., used exclusively in dyeing or 

composing dyes (492).Free. 

dried and prepd. (773 5). 20 

of pyrethrum roseum, cr., dried for 
mf of insect powder (773 a, s. s., 

3077). 10 

dried and ground for insect powder 

(24, s. s., 6161). 10 

in wreaths or other forms, finished 

for use (773 5, s. s., 1994). 20 

“natural grass,” so-called, being 
natural grasses dried and prepd. 

(773 5, s. s., 1739). 20 

orchids, lily of the valley, azaleas, 
palms, and other plants used for 
forcing under glass for cut flowers 

or decorative pps. (666).Free. 

Flowers of enameled silver for parts of 

jewelry (452, s. s., 6222). 50 

Flues, wrought-iron or steel (157). 

cts. per lb. 

Flute and piccolo cleaners, met. (215, 

s. s., 9594). 45 

Flutes, with metal keys (215). 45 

toy, as toys (436, s. s., 1821). 35 

Foil, metal (215). 45 

Foils and foil blades (166, s. s., 6350).... 35 


50 













































100 


SCHEDULE OF DUTIES. 


F 

Per ct. 

Folding rules of wood and metal (215, 

s. s.,7945). 45 

Foliae digitalis, cr. (560).Free. 

not cr. (24). 10 

Font, marble baptismal (125, s. s., 6249). 50 

Food for fish. (See “Fish food.”) 

lacteous (773 6, s. s., 7982). 20 

Footballs, leather and rubber, r. ch. v. 

(460, s. s., 10,557). 30 

Foot-muffs of sheepskin, wool on, and 
leather, Ir. ch. v. (461, s. s., 755)... 35 
“Foots” in cod-oil, no allowance for 
(s. s., 7310). 

Forceps, sp. impt. as scientific insts., for 

colleges (677, s. s., 8605).Free. 

Foreign bags, other than grain, expt. 
and retd. (See “Bags.”) 
consular officers, not entitled to free 
entry of tfieir impts. (s. s., 7735). 
corporations, consignments to branches 
of located here, not lawful (s. s., 
7771). 

drums or casks for expt. turpentine, 
dtbl. (s. s., 7913). 

legations, secretaries and attaches of, 
not entitled to free entry of their 
impts. (s. s., 7735). 
ministers, comity to (s. s., 4776, and 
see Begs. Arts., 306, 366-7 and 8). 
newspapers and periodicals (657). 

Free. 

(But see 657 for the definition of 
the term “periodicals.”) 
mfs. and pkgs. containing same, to be 
marked, etc. (See “Articles.”) 
naval officers, clothing for, not free 
(s. s., 6606). 

nickel coins, dtbl. if impt. for uses 
v other than as currency (s. s., 6887). 
old copper coins, in large quantities 
for mfg. pps. (192, s. s., 1760). 

1 ct. per lb. 

internal rev. stamps an element of 
dtbl. val. (s. s., 6382). 
postage stamps, dtbl. (s. s., 8362). 
tax or duty to be included in the value 
of impts. (s. s., 10,434). 

Forfeitable goods, free household or 
personal effects packed with, not 
confiscable with, under 892, Pt. I. 

(s. s.,7344). 


F 

Per ct. 

Forfeited goods, sales of (s. s., 7446). 

Forfeiture, non-dutiable goods not sub¬ 
ject to, for failure to make entry 
(s. s., 7686). 

Forfeitures. (See rulings as to, s. s., 
7717.) 

Forged iron or steel. (See “Forgings. ”) 
pincers and pliers, ptly. finished by 
grinding, etc. (215, s. s., 10,245). 45 

shot-gun barrels, rough bored (702). 

Free. 

steel shot-gun barrels, requiring addl. 
boring to fit them to be stocked 
(702, s. s., 5962).Free. 

Forget’s pulmonic syrup (75 a, s. s., 
6687). 25 

Forgings, iron or steel, for axles (154 a, 

s. s., 5310).2 cts. per lb. 

iron or steel -j- +, or forged iron and 
steel combined, of whatever shape 
or stage of mf. (139 a)..2^ cts. per lb. 

hut in no case less (139 h) than . 45 

iron or steel or of both combined for 
vessels, steam engines and locomo¬ 
tives or parts of, weighing each 25 
lbs. or more (153)....1 t^ cts. per lb. 
Under which laws the following 
decisions have been made, viz. : 
brick trowels finished, notch as (s. s., 
8532). 

drawing plate blanks for steel wire not 
further mfd. dtbl. as under 139 
(s. s., 9028). 

same, further mfd. (215, s. s., 6413)... 45 
gun-springs, locks, hammers, taps and 
edge-tools of steel, -f- tempered, 
polished and completed, not cl. as, 

but under (215, s. s., 10,568). 45 

iron hooks, com. kn. as welt- or strip- 
awls, advanced beyond forging (215, 

s. s., 8323). 45 

plumbers’ iron hooks and holdfasts, 
dtbl. as, under 139 (s. s., 7404). 
shackles or adjustable chain links of 
iron advanced in mf. not cl. as under 

139, but under 215 (s. s., 9008). 45 

stampings of steel for parts of bicycles, 

ptly. mfd. (215, s. s., 8894). 45 

tools and implements of iron or steel 
finished or ptly. mfd. (215, s. s. 

8535). 


45 



















SCHEDULE OP DUTIES. 


P 

Per ct. 

Forks, carving, and cooks’ of all sizes, 
finished or unfinished: 
val. not over $4 per doz. pieces 
(167 g and h). 

$1 per doz. pieces and 30 
val. over $4 and not over $8 (167 h 

and h) .$2 per doz. pieces and 30 

val. over $8 and not over $12 (167 ^ 

and h) .$3 per doz. pieces and 30 

val. over $12 (167^ and h. 

$5 per doz. pieces and 30 
other than carving and cooks’, of all 
sizes, finished or unfinished: 
val. not over $1 per doz. pieces 
(167 a and/)..]0 cts. per doz. and 30 
val. over $1 and not over $2 (1675 

and/).35 cts. per doz. and 30 

val. over $2 and not over $3 (167 c 

and/).40 cts. per doz. and 30 

val. over $3 and not over $8 (167(7 

and/).$1.00 per doz. and 30 

val. over $8 (167 e and /). 

$2.00 per doz. and 30 

gold, silver or (xerm. silver (215). 45 

tines, as unfinished forks, same as 
above (167, s. s., 1795). 

Forms, buttons. (See “Buttons.”) 
of new declarations to invoices (831 
5, c, (7, e, /). 

Formula for sampling and analyzing 
crude opium (s. s., 9754). 

Fortification of sweet wines, wine-spirits 
for, under int. rev. laws. (See pro¬ 
visions as to, 813 to 821.) 

Fortified lime juice, as ale. comp. (8 5, 
s. s.,8948).$2 per gal. and 25 

Fossil amber. (See ‘ ‘ Amber. ’ ’) 
meal or kieselguhr (98 5, s. s., 7290). 

$3 per ton. 

Fossils (576).Free. 

Fossil-wax or ceresin (751, s. s., 2703, 
6258).Free. 

Foule serge, as dress goods under 395 
(s. s., 10,076). 

Fountains, if works or art, or statuary, 
cl. as such. (See “ American ” and 
“Art.”) 

Fowls, land and water (505). Free. 

killed and dressed (315)... 5 cts. per lb. 

Foxglove. (See “Foliae digitalis.”) 

Frame mirrors, hand-, pocket-, or table-. 


101 

P 

Per ct 

of not over 144 sq. inches (1225, 

s. s., 6698). 45 

duty in add. on frames according to 
material (117). 

show-cards, held to be dtbl. as an 
entirety according to material of ch. 

V., viz. : the wooden frames (230, 


s. s., 6523). 35 

Frames and moulds, plain, plaster of 

Paris ch. v. (101 5, s. s., 8097). 55 

brass and paper (215, s. s., 8383). 45 

hand-mirror, wood, without plates 

(230, s. s., 9254). 35 

for paintings, dtbl. according to ma¬ 
terial (s. s., 8006). 

for triplicate mirrors, met. and wood 
(215, s. s., 9149). 45 


for works of art, according to material 
(s. s., 8277). 

iron for holding plush, dtbl. (s. s., 
6422). 

looking-glass, pay duty in addition to 
that on glass, according to material 
(117). ^ 

on paintings, sp. impt. for religious 


societies (s. s., 8589).Free. 

of wood for handling barbed wire (230, 
s. s., 6825). 35 


on paintings, sp. impt. for permanent 
exhibition under 759 (s. s., 8566). 

Free. 

picture or looking-glass,, ungilt^ 
covered with whiting and glue, 

woodch. V. (230, s. s., 3081). 35 

or sticks for umbrellas, etc. (See 
“Umbrellas.”) 

Frame work of iron for floors, parts of 


impt. separately, not cl. as an 
entirety (s. s., 7773). 

Frankfort black (52). 25 

Frankfurter sausages. (See “Sausages.”) 

Frankincense gum, cr. (560).Free. 

not cr. (24). 10 


Free entries, examination of pkgs. (s. s., 
6415). 

goods for im. tr. (See s. s., 5970). 

Free list, articles specified in, without 
terms of limitation, are free, irre¬ 
spective of condition, if they retain 
their commercial designations (s. s., 
9415). 


























102 

P 


SCHEDULE OF DUTIES. 


Per ct. 


Free ports, list of. (See s. s., 9137). 
ports, tonnage tax on vessels from 
(s. s., 10,379). 

Freestone, hewn, dressed or polished 

(128). 

unmfd. or undressed (127). 

11 cts. per cub. ft. 
Freezing, a casualty under 1009 Pt. I. 
(s. s., 7968). 

Freight, liens for (s. s., 5866, 6580, 
6836). 

French chalk (16 a).1 ct. per lb. 

green (61 a) . 

leaf, as annotto (484).Free. 

mustard. (See “ Mustard.”) 

sand, cr. or mfd. (723).Free. 

Frillings, cotton (373 a, s. s., 7226). 

cotton strips felled and crimped for 

mf of (355, s. s., 7551). 

cotton, silk and met. fabric, C. ch. v., 
used for trimming pps. (373 a, s. s., 

10,068). 

Fringe, metal (196, s. s., 6149). 

Fringes, bead or bugle, glass ch. v. 

(108). 

cotton, flax, hemp or other veg. fiber 
ch. V., ifnot part wool or hair (373 a). 

silk ch. V. (412). 

wholly or ptly of W., wstd. or animal 

hair (398). 60 cts. per lb. and 

Frizzles, or curls, human hair ch. v. 

(461). 

silk ch. V. (414). 

Frogs, living (251). 

slaughtered, raw and unprepd. (773a, 

s. s., 10,270). 

Frontal mirrors, for surgeons’ use, if 

glass ch. V. (108, s. s., 9958). 

if met. ch. v. (215, s. s., 9958). 

Frostings, painters’ (61). 

Frozen fish (293).f of 1 ct. per lb. 

Fruit brandies and whiskies cannot be 
transferred to mfg. w. h. (s. s., 
6937). 

drops, as confectionery (s. s., 5562). 


40 


25 


60 

40 


60 

30 

60 

60 

50 

60 

35 

50 

20 

10 

60 

45 

25 


F 

Per ct. 

ethers, oils or essences. (See 
“Ethers.”) 

expt. of with drawback. (See regs., 
s. s., 6488). 

green, in boxes for transportation, 
boxes not dtbl. (s. s., 5955). 
juices -j- -f* containing not over 18 
per cent, of ale. (339 a). 

60 cts. per gal. 
contg. over 18 per cent, of ale. 

(339 h) .$2.50 per pf gal. 

of black currants, called “jus de 
cassis,” dtbl. as fruit juices (s. s., 
7671). 

lemon and limef (631).Free. 

sour orange (631).Free. 

same concentrated (631, s. s., 2345). 
knives. (See “Knives.”) 
plants, tropical and semi-tropical for 
propagation or cultivation (577), 

Free. 

sirup, orange and lemon, juice boiled 
with sugar, for use as a beverage 

(773 5, s. s., 1868). 20 

tablets, as confectionery, which see 
(s. s., 7652, 8185). 

Fruits, apples green or ripe (297). 

25 cts. per bushel, 
dried, desiccated, evaporated or 
prepared in any manner and 

+ -f (298).2 cts. per lb. 

artfl., according to material (s. s., 
8179). 

canned in their own juices only (304). 30 

comfits or conserves of (.303). 35 

crystalized, as comfits (s. s., 2704). 

currants, Zante or other (578).Free. 

dates, (579).Free. 

drugs. (See “Drugs.”) 

figs (300)...2^ cts. per lb. 

grapes, per barrel of 3 cubic feet capa¬ 
city, or fractional part thereof 

(299 a).60 cts. 

jams of (303). 35 

jellies of (303). 35 


See s. s., 9765, as to application of rulings under former laws to the fruit juice of commerce 
obtained from fruit in its natural condition, and simply charged with spirits to prevent fermenta¬ 
tion. See also s. s., 9350 and 9389. 

t Fruit juice of lemon and lime containing over 2h per cent, of absolute alcohol, was under the 
late law, held by the department to be dtbl. at $2 per gal. for the ale. therein, and 25 per cent, ad 
val. (s s., 9498), 





































F 


SCHEDULE OF DUTIES. 


Per ct. 

lemons and limes. (See below 
“ Oranges.”) 

lichi-fruit dried (580, s. s., 3162).Free. 

. medicinal or for dyeing pps. not 


edible, cr. (560).Free. 

not cr. (24). 10 


oils of. (See above ” Ethers.”) 
oranges, lemons, and limes in pack¬ 
ages of the capacity following, to 
wit: 

of not over H cubic ft. (301 a). 

13 cts. per pkg. 
of over H and not over 2^ cubic ft. 

(3015).25 cts. per pkg. 

of over 2I and not over 5 cubic ft. 

(301 c) .50 cts. per pkg. 

of over 5 cub. ft. for every additional 
cub. ft. or fractional part thereof 

(301 cZ).10 cts. 

in bulk (301 e) .$1.50 per 1000. 

on boxes or barrels containing any 

of above, in addition (301 /). 30 

orange or lemon peel, preserved or 

candied (305).2 cts. per lb. 

packed in Am. barrels or boxes expt. 
finished or in shocks, such coverings 
are free (493 h). 

pickled (287). 45 

plums and prunes (299 5).2 cts. per lb. 

preserved in their own juices (304). 30 

in sugar, sirup, molasses or spirits 

d—j- (303). 35 

prunelles (580, s. s., 6330).Free. 

put up with water only, in hermetically 
sealed cans, jars, or bottles (304, 

March 8, I860, N. 0.)..,. 30 

raisins (302).2I cts. per lb. 

tamarinds (581).Free. 

other than the above, in their natural 
condition, or preserved by drying 
only, to wit: “fruits, green, ripe, 
or dried + +,” including apricots, 
bananas, berries, cherries, mangoes 
(tree), pineapples, plantains, and all 
other edible not specified for duty 

(580).Free. 

tropical, permits for delivery (s. s., 
5761). 

same permits for unlading (s. s., 
8418). 

unlading of, at night (s. s., 7727). 


103 

P 

Per ct. 

Frying-pans, cast-iron (161). 

ly^^ cts. per lb. 

coated, glazed, or tinned (163). 

3 cts. per lb. 

Fry’s malted cocoa (319, s. s., 6518). 

2 cts. per lb. 

Fuel, patent-, coal-tar prep. (19, s. s., 
7650). 20 

Fullers’ earth, unwrought or unmfd. 

(98 (x) .$1.50 per ton. 

wrought or mfd. (98 h) .$3 per ton. 

Fulminates, fulminating powders and 
like articles + + (439). 30 

Fumigating pastiles (773 5, s. s., 6114).. 20 

Fur, all articles made of, or of which it 
is comp, of ch. v. (461, s. s., 6306, 

10,913). 35 

clippings (472, s. s., 868, 10,540). 10 

cloaks of W. and fur (396 or 397, s. s., 

6862).491 cts. per lb. and 60 

coat and cloak linings, invoiced as 
“dyed tallapin sacs ” as mfs. of fur 

(461, s. s., 10,913). 35 

coats or garments (461, s. s., 7451).... 35 
“coney-plates,” so-called, being parts 
of coney skins sewed together and 
used for linings and mf. of child¬ 
ren’s cloaks, etc. (461, s. s., 1556)... 35 
coney shreds, for glue stock (606, s. s., 

10,014).Free. 

coney skins, plucked of the coarse hair 

(588, s. s., 10,901).Free. 

cuffs and collars of (461). 35 

same, of silk, feathers and fur, S. 

ch. V. (413a, s. s., 6252). 60 

cuttings or pieces of dressed fur skins 

(444, s. s., 6631). 20 

dressed, viz. : goat skins temporarily 
sewed together as rugs (444, s. s., 

7063). 20 

dressed seal skins, digs, for lot-money, 
brokerage, insurance, interest, dress¬ 
ing, dyeing and cold storage, ele¬ 
ments of dtbl. value (s. s., 8899). 
hare’s, undressed, not on the skin 
(444, October 31, 1863, Baltimore, 


s. s.,9862). 20 

hat bodies (451). 55 

hats of, or of which it is ch. v. 

(451). 55 

hatters’, not on the skin (444). 20' 





































104 

P 


SCHEDULE OF DUTIES. 


Per ct. 

Fur, lamb-skin coats and coat linings, 
with wool on, permanently sewed to¬ 


gether (461, s. s., 8867, 10,324). 35 

leopard skins ptly. mfd. (461, s. s., 

9642). 35 

leopard and tiger skins ptly. mf'd. (461, 
s. s., 10,795). 35 


(Sees, s., 10,795, as to what con¬ 
stitutes dressing of), 
not on the skin, with slight admixture 

of coarse hair (444, s. s., 10,096). 20 

plates, matched and permanently sewed 
together for coats and coat linings 


(461,s. s., 8517). 35 

rabbit’s, felt hats of (451). 55 


rabbit’s hair gloves (461, s. s., 9672)... 35 
sable skins dressed (444, s. s., 10,053). 20 

sable tails, scraped for preservation 
and not further mfd. (588, s. s., 

9603).Free. 

sealskin cloaks (461, s, s., 9085). 35 

sheepskin crosses, so-called, not furs 
on the skin (s. s., 10,883). 
skins, cleaned and dried only (588, 

s. s., 9731).Free. 

skins, raw, “ plucked or pulled ” only 

(588, s. s., 6372).Free. 

skin waste for glue stock (606, s. s., 

10,014).Free. 

“sleigh robes,” so-called, being por¬ 
tions of fur skins, loosely and tem¬ 
porarily basted together in form of 
such robes and rugs, but to be re¬ 
fitted (444, s. s., 6078). 20 

Thibet lamb coats or crosses, ptly. 
finished for coats and coat linings 

(461, s. s.. 9759). 35 

trimmings for cloaks, etc. (461, s. s., 

6160). 35 

waste (472, s. s., 6736). 10 

yarn (461, s. s., 6208, 7173). 35 

Furs undressed (587).Free. 

Furnaces, portable, iron castings for, 
ground, etc. (161, s. s., 5930). 

lx% cts. per lb. 


Furniture beaters, rattan (230, s. s., 

7188). 35 

Furniture, house or cabinet, of wood, 
wholly or ptly. finished (230). 35 


all other than wood according to ma¬ 
terial. 


G 

Per ct. 

Fuse for smokers’ use (468 a, s. s., 1778). 70 
safety, jute ch. v., dtbl. under 374 as 


mf. of jute (s. s., 6213). 

Fusel oil, or amylic alcohol (42). 10 

Fusible enamel (122 c?). 45 

Fustic, in stick or cr. (492 or 560)..Free. 
not crude (24). 10 


extracts or decoctions of (26 a). 

I of 1 ct. per lb. 

G 

Gabardines (397).49^ cts. per lb. and 60 

Gage-plums (299). 2 cts. per lb. 

Gages or gauges (measures) according to 
material. ^ 

Gaiters, as shoes, according to material. 
Galanga, or galangal root, cr. (560)..Free. 


not cr. (24). 10 

Galeries, gold (215, s. s., 4204). 45 

Gall, beef, for artists’ use (773 h) . 20 

Gallein (18, s. s., 7892). 35 

Gallic acid (473).Free. 


Gallipoli wine, or so-called “ wein-most” 
unfermented grape-must or juice) in 
casks, as other still wines (s. s., 
5092). 

Gallocyanin (18, s. s., 10,081).. 35 

Gallo-flavin (18, s. s., 9098). 35 

Galloons, bead or bugle, glass ch. v. 

(108). 60 

cotton, ch. V. (354). 40 

C. emb. with silk, S. ch. v. (413, s. s., 

10,506, 10,667). 60 

gold or other metal (215, s. s., 

9496). 45 

“herring-bone,” so called, but being 

C. trimmings (373, s. s., 10,757). 60 

, linen ch. v. (373 a). 60 

metal, Ir. and S., S. ch. v. (412). 50 

metal and leather (215). 45 

But see as to the last two articles 
decisions under former laws (s. s., 
9496, 9583). , 

mixed materials -f -f according to 
rate on mat. of ch. v. (775 a, &, c). 


silk (412). 50 

wholly or ptly. ofW., wstd. oranirfial 
hair (398, s. s., 5808, 9496). 

60 cts. per lb. and 60 

Galls, nut, cr. (560).Free. 

not cr. (24). 10 












































SCHEDULE OF DUTIES. 


G 


Galvanized iron, steel, or wire. 

Per ct. 

(See 

those titles.) 



Gambler (589). 

.Free. 


Gamboge gum, cr. (560). 



not cr. (24). 


10 

Game, in the carcass, dressed or un¬ 


dressed (773 a, s. s., 2325, 7202). 

10 

prepared (312, s. s., 7244). 


25 


bags, according to material. 


flax nets for, dtbl. under 367, ac¬ 
cording to quality of thread (s. s., 
6689). 

Games, if toys + + (436, s. s., 3357 , 

9170 ). 35 

other than toys, according to material. 

Gannister, cr. or unground (651, s. s., 

• 3329).Free. 

ground (773 6 , s. s., 8009). 20 

grd. mixed with fire-clay and used for 
same pps. as the latter (98 6 , 774 , 
s. s., 423, 3329).$3 per ton. 

Garance, or granza, prep, madder (639). 

Free. 

Garancine, ext. /)f madder (639, s. s., 
5218).Free. 

Garbanum gum, cr. (560).Free. 

not cr. (24). ] 0 

Garden seeds -f- -f (286, s. s., 8122, 

8131). 20 

shears (215, s. s., 8587). 45 

Garlands, for Christmas trees (436, s. s., 
8656). 35 

Garments, outside, for ladies’ and child¬ 
ren’s apparel. (See “Woolens.”) 

Garnets, as precious stones, which see. 

Garnetted thread waste. (See “Wool.”) 

Garters, C. and rubber webbing, C. ch. 
v.*(3496, s. s., 9876). 

50 cts. per lb. and 50 
S. and rubber, S. ch. v.* (413 6 , s. s., 

10,323). 8 cts. per.oz. and 60 

steel-wire elastic, covered with leather, 
as mfs. of wire. 

Gas burners, lava tips for, ornamented 

or decorated (101 a) . 60 


105 

G 

Per ct. 


plain (101 6 ). 55 

metal (215). 45 


meters, admitted to entry in bond as 
machinery for repair, under 785, 
s. s., 8125). 

natural, transmitted in pipes from 

Canada (773 a., s. ?., 10,448). 10 

pipes, cast-iron (160)..x9^of 1 ct. per lb. 
and tubes, wrought-iron and steel 

(157). 2 J cts. per lb. 

retort carbon (773 6 , s. s., 5050). 20 

retorts, earthenware ( 102 ). each. $3 

water, barrels containing, dtbl. as un¬ 
usual coverings (s. s., 10,072). 

Gauge tubes, glass (108, s. s., 6461). 60 

Gauging and weighing charges, not re¬ 
pealed by sec. 22 of the acts of June 
10, 1890 (848 a) nor regarded as fees 
(s. s., 10,385, 10,503). 

Gauging of impt. liquors, regs. amended 
(s. s., 7142). 

of malt liquors in casks (s. s., 6055). 

Gaze chamberg (414a).. 50 

crepe Anglais (414 a). 50 

Gearing chains for bicycles, dtbl. as other 
chains under 164 (s. s., 9969). 

Geese, dressed (315). 5 cts. per lb. 

living (315).3 cts. per lb. 

Gelatine, glue, and isinglass or fish glue, 
in sheets or other forms (27, s. s., 
8655). 

val. not over 7 cts. per lb..l I cts. per lb. 


val. over 7 and not over 30 cts. 25 

val. over 30 cts. 30 

arfl. flowers (443 6, s. s., 7595). 50 

Japanese and Chinese known as 
“agar-agar,” dtbl. under 773 6 (s. 

s., 10,923). 20 

lozenges (75 a, s. s., 6946). 25 

Gelatinized paper (419 6, or 420 a, s. s., 

9976). 35 

Gems, as precious stones. 


sp. impt. for certain societies or for 
schools or public libraries. (See 
those titles.) 


* Decisions, s. s., 9876, and 10,323, were given under the act of 1883. These articles, as wearing 
apparel ,in part of rubber, hut of which cotton or silk were respectively the component of ch. v., 
seem now clearly to he classifiable under 349 h and 4136. But if rubber should be the comp, of ch. 
V., these paragraphs do not seem to be applicable, and the duty would probably be 30 per cent, ad 
val. under 460; or possibly, if cotton should be the minor component, 40 per cent, as “webbing 
elastic ” under 354 6. 








































106 


SCHEDULE 


G 


Per ct. 

Genoese linen coatings as mfs. of linen 


under 371. 

Gentian root, cr. (560).Free. 

not cr. (24). 10 


Gentionellablankets. (See “Blankets.”) 

Gentlemen’s necessaries, or pocket toilet 
cases, according to materials of ch. 

V. (s. s., 6217-18). 

Genuine silver powder (215, s. s., 9101). 45 

Geology, specimens of, impt. for cabinets 
or as objects of science and not for 

sale (712).Free. 

Geranium oil (76, s. s., 8631, 8651, 


8992). 

German books by mail (513 a, s. s., 

10,364).Free. 

favors, so-called, but really toys, dtbl. 
as toys, according to material under 
either 100, 436, or 460-1 (s. s., 
7853). 

hares in vinegar (312, s. s., 7244). 

sago, made of potatoes, but com. kn. 

as sago (695, s. s., 4443).Free. 

sickles, steel (215, s. s., 7818). 

German silver, argentine (argentan) or 

albata, unmfd. (188). 

articles, mfs. or wares wholly or ptly. 

of+ + (215)... 

butter knives of. (See “ Knives.”) 
clasps, if not jewelry (215, s. s.,4736). 

crumb scrapers (215, s. s., 7921). 

forks. (See “Forks.”) 

jewelry (452). 

ladles (215, s. s., 7921). 

nut-picks (215, s. s., 7921). 

scrap (188, s. s., 3156). 

servers, cake-, pie-, and fish- (215, 

s. s., 7921). 

spoons (215, s. s., 7921). 

toys (436)... 

Gespinst (196, 774, s. s., 6042). 

Gilding and bronzing,distinction between 
(s. s., 6683). 

Gilead, balm of (498).Free. 

Gilling, as distinguished from gilling 
twine under the act of 1883. (See 
s. s., 10,527.) 
nets. (See “Flax.”) 


25 


25 


45 

25 

45 

45 

45 

50 

45 

45 

25 

45 

45 

35 

30 


OF DUTIES. 


G 


Per ct. 

thread, linen, differs from “gilling 
twine,” and is dtbl. under 370 as 
linen thread (s. s., 6029, see also 
s. s., 8477). 

twine. (See “Twine.”) 

Gill-netting. (See “Flax” and s. s., 
9115). 

Gilt articles + + are all now dtbl. under 


215 at. 45 

paper bands, embossed (420, s. s.. 


sleeve, front, and collar buttons or 

studs (452, s. s., 9832). 50 

thimbles (215, s. s., 10,681). 45 

Gimlets (215). 45 

Gimps, beaded, glass ch. v. (108). 60 

metal ch. v. (215, s. s., 6547, 9078). 45 

cotton (354 0. 40 

linen ch. v. (373a). 60 

metal ch. v. (215, s. s., 10,560). 45 

mixed + -f- according to comp, of 
• ch. V. 

silk ch. V. (414). 50 


wholly or ptly. of W., wstd. or animal 

hair (398).60 cts. per lb. and 60 

Gin. (See “Liquors.”) 

Ginger ale essence (8, s. s., 7263). 

$2 per gal. and 25 

extract (75 a, s. s., 7263). 25 

ginger beer, lemonade, soda water, 
and other similar waters, in plain, 
green or colored molded or pressed 
glass bottles, contg. each not over 
f of a pt. (340 a). ..13 cts. per doz. 
same contg. over f of a pint and not 
over II pints each (340 5). 

26 cts. per doz. 

No separate or addl. duty on such 
bottles * (340 c). 


same imported otherwise than in 
such bottles, or in such bottles of 
larger size (340c^)...50 cts. per gal. 
and in addition thereto duty must 
be paid on the bottles or other 
coverings at the same rates as 
if empty (340 e). 

Ginger beer. (See above “Ginger 
ale.”) 


See s. s., 10,473, as to the effect of section 29, of the customs admn. act of June 10,1890, on this 
exemption as to importations under the act of 1883. 





































G 


SCHEDULE OF DUTIES. 


, A ei ut. 

Ginger, essence of (76). 25 

same if part alcohol (74). 50 cts. per lb. 
liqueur.* 

root (green, fresh, or dried), ungrd., 
but not candied or pres’vd (716, 

May 6 , 1863, N. Y., and s. s., 

658, 5314).Free. 

ground or powdered (326 a). 


4 cts. per lb. 


pickled (287). 45 

preserved or candied (303). 35 

sweepings and refuse (716, s. s., 

5314).Free. 

Ginghams as cotton cloth. 

Ginseng root, cr. (560). Free. 

not cr. (24). 10 

Girandoles, chandeliers (215). 45 

Girders, iron or steel (137). 


^ of 1 ct. per lb. 

Girths, saddle, and other" according to 
material. 

Glass and Glass^vare, to wit: 
all articles of glass, cut, engraved, 
painted, colored, printed, stained, 
decorated, silvered, or gilded, exc. 
plate glass silvered, or looking-glass 

plates (106). 60 

articles of, as bits of beveled plate- 
• glass cut in various forms (106 or 

108, s. s., 10,780). 60 

articles of, such as illuminators, etc., 

cut (106, s. s., 10,899) t. 60 

all mfs. of, or of which glass is the 
comp, of ch. V. + -f (108). 60 


107 

G 

Per ct. 


artfl. flowers of (443 h) . 50 

fruits of, whether for millinery or 

other pps. J (108). 60 

balls and circular tablets for ornamental 
settings in windows, stoves, etc. 

(108, s. s., 9523). 60 

for decorating Christmas trees (436, 

s- s., 2147). 35 

for marbles (436, s. s., 3821). 35 


of various sizes {not exceeding 1 incii) 
colored, plain, or faceted, for use 
in the mf. of mock jewelrjq combs 
and personal ornaments, not set 


(454c, s. s., 7305, 9077, 9152). 10 

with brass attaching screws, gl. ch. 

V. (108, s. s., 5992, but see also 

s. s,, 9152 and 9523). 60 

barometers, brass ch. v. (215, s. s.. 


gl. ch, V. (108, s. s., 10,325). 60 

baskets (108, s. s., 10,147). 60 

barrels, small ornamented, empty (108). 60 
filled with, spirits, etc., in add. to 
duty on contents (108, s. s., 3431). 60 

bead-necklaces, if jewelry (452). 50 

or beads threaded or strung (108, 

S.S., 10,673). 60 

beads, loose, unthreaded, or unstrung 

(445). 10 

bent or curved, for special pps. as 
carriage fronts, show cases, curved 
windows, etc., dtbl. as polished 
plate-glass under 115 (s. s., 4398, 
10,352). 


An article under this name containing 16 per cent, of alcohol, was by decision, s. s., 4374, cl. 
under the laws then in force (Jan. 5, 1880), as an unenumerated mf. at 20 per cent, ad val. ’ 
t The Board of General Appraisers in making this decision say : “ The word ‘ cut ’ or ‘ cutting,’ 
as applied to glass manufacture, is understood to embrace the process of grinding and polishing by 
the use of revolving wheels or cutting-tools, to which the articles of glass are held or pressed. This 
process is thus briefly described in Spon’s Encydopxdia of Manufactures, vol. 1, p. 1074, title ‘ Glass¬ 
cutting’: ‘The mark of fracture left at the base of a blown-glass vessel by the working-iron is 
removed by pressing it upon the edgeof a swiftly revolving wheel. After the inequality is removed, 
the roughness is polished away by substituting a wooden wheel for the stone one. Cutting and 
engraving are modified forms of the same process. The difiereuce in effect lies in the greater depth 
of incision produced by cutting. In either process, lathes are used, in which the glass is pressed 
against the cutting-tools, instead of the cutting-tools being pressed against the glass. The cutting- 
tools are wheels revolving rapidly in a perpendicular line.’ ” 

X a decision of June 1, 1882 (s. s., 5251), classified artfl. fruits of glass for hat or bonnet trimmings, 
as similitudes of artfl. flowers, under the laws then in force. But the terms of the present act in 
par. 108, are so comprehensive that there seems no room under the rulings of the U. S. Supreme 
Court, for the application of the similitude provisions in such cases, nor has s. s., 8179, classifying 
them as hat-trimmings any application now. 
































108 

G 


SCHEDULE OF DUTIES. 


Per ct. 


Glass and Glassware: 
blocks, opaque, for mosaic work (108, 

s. s.,4909)... 60 

blue, and blue with red centre. (See 
below “ Glass, colored.”) 

Bohemian glassware (106 or 108, s. s., 

10,925). 60 

bottles. (See “ Bottles. ’ ’) 


and jars, ordinary, sp. impt. for col¬ 
leges yiot free (s. s., 3044). 
green or colored, with openings 
ground smooth to secure close fit¬ 
ting of metal caps (106, s. s., 9855). 60 

green and lime-glass, with rim or 
edge of the mouth rough-ground, 
cutting held to be too trivial to 
control classification (s. s., 10,656). 
certain chemical, sp. impt. under 
677, free as philosophical appara¬ 
tus (s. s., 6939). 

broken, or pieces of, new or old, which 
cannot be cut for use and fit only 

for re-mf. (590, s. s., 6591).Free. 

bugles, as beads, which see above, 
bull’s-eye lanterns, gl. ch. v. (108, 


s. s., 8345). 60 

bull’s-eyes (108, s. s., 9385). 60 

button centres (108, s. s., 3458). 60 

molds, ordinary (108). 60 

buttons (108). 60 

round pieces of glass, ornamented, 
for use in mf of buttons (108, 

s. s.,4316). 60 

carboys. (See “Bottles.”) 
cathedral, as unpolished cylinder, 
under 112 (s. s., 6784). 
charms, gl. and ivory, gl. ch. v. (108, 

s. s.,6050). 60 

chemical glassware for use in labora¬ 
tory "f- (107 s. s., 8141). 45 

chimneys, all (108). 60 

and slides for toy magic lanterns 

(108, s. s., 10,859). 60 

colored glassware, invoiced as “ruby 
roudilles,” “blue, with red cen¬ 
tre,” “blue,” “green,” etc. (106, 

s. s.,4206). 60 

all other (106). 60 


impt. in long round pieces for the 
mf. of buttons and im. pr. stones 
(108, Dec. 3, 1859, N. Y.). 60 


G 


Per ct. 

compositions of, in im. of pr. stones, 
not over 1 inch in size, not set 

(454 c, s. s., 5258). 10 

set as jewelry (452). 60 

cr^’stals for watches (211). 25 

all other (108). 60 

cut, all articles of gl. cut (106, s. s., 

6879, 7139, 10,780). 60 

cutters’ stones, as grindstones under 

129 (s. s., 310).$1.75 per ton. 

cylindrical lenses, not cut, costing not 
over $1.50 per gross pairs (120, s. s., 

8720). 60 

decanters, bottles, and other vessels of, 
cut, engraved, painted, or otherwise 
ornamented or decorated, must all, 
if filled, in addition to the duty on 
contents unless -f +, pay the same 
rate as if ??filled (111), 
decanters with musical attachments 

(108, s. s., 6355). 60 

demijohns. (See “ Bottles,” see also 
s. s., 10,764, as to construction of 
proviso in 104.) 

disks, colored, or buirs-e 3 ’'es for orna¬ 
menting windows, stoves, etc. (108, 


s. s., 9385). 60 

forelocks, etc., edges beveled (108, 

s. s.,7392). 60 

for spectacles (108, s. s., 9618). 60 

optical, or object glasses for tele¬ 
scopes, edges ground or cut (108, 

Aug. 5, 1858, Boston). 60 


or plates, rough-cut or unwrought 
for use in the mf. of optical in¬ 
struments, spectacles and eye¬ 
glasses, and suitable only for such 
use ; but such disks over 8 inches 
in diameter may be polished suffi¬ 
ciently to enable the character of 
the glass to be determined (591, 

s. s., 5522, 9711, 9808).Free. 

dram bottles, gl., met. and Ir., gl. ch. 

V. (108, s. s., 8660). 60 

same if metal ch. v. (215, Ibid.) . 45 

enamel, fusible (122 cZ),. 45 

enamel, white, in the piece (108, s. s., 

5896). 60 

engraved. (See above “Articles.”) 
eye-glasses and e 3 ^e-glass frames. (See 
“Eye-glasses.”) 




































SCHEDULE OF DUTIES. 


G 

Per ct. 

eye-glass lenses, with edges ground or 

beveled to fit frames (121). 60 

flint and lime, pressed glassware, not 
cut, engraved, painted, etched, 
decorated, colored, printed, stained, 

silvered, or gilded (105). 60 

frosted. (See below ‘‘Window or 
plate.”) 

gauge tubes, plain gl. (105, s. s., 6461). 60 

gilded articles of (106). 60 

goblets with cut or ground rims (106, 

s. s., 3030). 60 

ground plate (108, s. s., 9930, 10,912). 60 
green, not the common bottle glass 

106 s. s., 4206). 60 

headed pins. (See “ pins ” below.) 
heavy-blown, blown with or without a 
mold, finished or unfinished, but not 

cut or decorated (109). 60 

jars as coverings of cigars (s. s., 7957). 
cut, colored, or decorated (106, 

s.^ s., 9494).*. 60 

pickle, preserve, or oilier^ of plain, 
molded or pressed green or colored 
bottle glass -f -f (103 o). 

1 ct. per lb. 
same, of plain pressed flint and 
lime glass, other than bottle 

(105). 60 

if filled and -f- -f, pay in addition 
to duty on contents, the rates pre¬ 
scribed in 104 and 111.* 
jet ims. , other than jewelry (108, s. s., 

5161)... 60 

jewelry in part of (452, s. s., 5161). 50 

lamp shades, opaque, not plain, similar 

to porcelain (108, s. s., 5441). 60 

lenses. (See “Lenses.”) 
looking-gla.ss plates with beveled edges 
and of fixed sizes, dtbl. under 118 
(s. s., 5455). 

magic lantern slides with photos on 

them (108, s. s., 7473). 60 

mfd. ptly. and broken in pieces for sp. 

uses (108, s. s., 6591). 60 

mfs. of, or of which gl. is ch. v. + + 

(108). 60 


109 

G 

Per ct. 

microscopic slides and slide covers 

(108, s. s., 10,793).■ 60 

mirrors, frontal, for surgeons’ use. 

(See “Frontal-mirrors.”) 
mirrors, hand-, pocket-, or table-, not 
over 144 sq. inches in size, with or 

without frames or cases (122 5). 45 

mirror plates, other than above silvered 
or unsilvered, if cut or edges beveled, 
dtbl. under 118 (s. s., 6180, 6524). 
molds or lime-glass jars contg. jelly, 
dtbl. under 104 (s. s., 7824), 
mosaic pictures, gl. ch. v.. sp. impt. 
for churches not free under 692, but 
dtbl. under 108 as mfs. of gl. H—[- 

(s. s., 9777). 60 

object-glasses for telescopes or micro¬ 
scopes, edges ground or cut (108, s. s., 

Aug. 5, 1858, Boston, s. s., 10,793).. 60 
obscured, in various sizes cut for sp. 
uses for photographic and orna¬ 
mental pps. and not the plate or 
window glass of commerce (108, 

s. s., 4229). 60 

old or broken, which cannot be cut for 
use, and fit only to be re-mfd. (590). 

Free. 

ornaments for ladies’ hats, dresses, 
etc., and unfit for mf of jewelry 

(108, s. s., 7591). 60 

in im. of jet, for trimmings (108, 

^ s. s., 8311). 60 

painted articles of. (See above “arti¬ 
cles.”) 

oblong pieces of for use in mf. of 
jewelry, and not ranking as works 

of art (108, s. s., 4695). 60 

or stained window glass or windows 

(122 a). 45 

paintings on, ranking as works of art 
(465, s. s., 3142, 4814, 9428) f.... 15 
pickle jars. (See above ‘ ‘ Jars. ”) 
pieces of unpolished crown-glass, so- 
called “thin glass,” impt. in 1889, 
held to be dtbl. as other unpolished 
crown-glass under the laws then in 
force (s. s., 10,106). 


* In s. s., 10,764, the Board of General Appraisers held that the proviso in paragraph 104 c, does 
not extend to em'pty vessels, etc., described in 103. 

t When free as sp. impts. for presentation to religious societies, etc., under 757 (s. s., 10,374 
10,377). ’ ’ 































110 

G 


SCHEDULE OF DUTIES. 


Per ct. 


Glass and Glassware: 
pins, metallic, * with glass heads (206, 

s. s.,10,686). 30 

plaques, of silvered glass with cut glass 

borders (108, s. s., 3012). 60 

plateaus of glass and metal, gl. ch. v. 

(108, s. s., 9977, 10,896). 60 


plate, engraved or embossed by sand¬ 
blast, dtbl. under 118, at 10 per 
cent, addition to ordinary rates on 
the like glass if plain. (But see 
s. s., 8493.) 

plates, cut, with photographs attached. 


gl. ch. V. (108, s. s., 9476). 60 

or object-glasses for microscopes 

(108, s. s., 7995). 60 

polished plate, with beveled edges, 
dtbl. under 118 (s. s., 8216). 


polished plate, used in car bodies, draw¬ 
back on (s. s., 10,695). 


porcelain or opal (108). 60 

preserve jars. (See above “Jars.”) 

printed, articles of (106). 60 

puff boxes (105 or 106, s. s., 9834). 60 

salvers, silvered, with cut-glass borders 

(108, s. s., 3012). 60 

sand (723).Free. 

shades, clock, and other (108, s. s., 


sheets, or oblong strips of, painted in 
flowers for jewelry settings, etc. 

(106, s. s., 4695). 60 

silvered. (See above ‘ ‘ articles. ”) 

spectacles, and frames for (119). 60 

stained, articles of (106). 60 

tablets, about 4 in. sq., for ornament¬ 
ing ceilings, windows, etc. (108, 

s. s.,7972). 60 

thin-blown, blown with or without a 

mold (108). 60 

toy mirrors, with metal frames (436, 

•s. s., 9329). 35 

toys (436, s. s., 2114, 3821). 35 

trays, silvered, with cut-glass borders 
(108, s. s., 3012). 60 


G 


Per ct. 


trial-glasses or boxes, for testing specta¬ 
cles, etc., gl. ch. V. (108, s. s., 

6027). 

same if metal ch. v. (215, s. s., 6027). 

tubes, colored (106, s. s. 8579). 

for thermometers (108, s. s., 

5517)... 

of flintglass (105 or 106, s. s., 3836). 
of plain, molded or pressed green or 
colored bottle glass (103 a). 

1 ct. per lb. 

tumblers, cut or ground (106, s. s., 

3030). 

medicine, cut and fitted in leather 

cases (108, s. s., 7669). 

unpolished crown-, merely cut into 
circles for mf. of talking dolls, or 
covers for microscopic slides, dtbl. 
under 112 (s. s., 10,879). 
vessels. (See “ Bottles.”) 
vials. (See “Bottles.”) 
ware, chemical, cylinders* and vessels 
used by chemists, dtbl. as, under 

107 (s. s., 8141). 

ware, colored, other than common 

bottle glass (106, s. s., 4206). 

reburned, after being cut or ground 

(106, s. s., 3030). 

watch crystals, or glasses (211). 

windows and window glass, painted or 
stained + + (122 a andtZ, s. s., 

9121, 10,377).. 

Glass, window or plate, as fol¬ 
lows : t 

all cast polished plate-glass, silvered 
or unsilvered, and cylinder, crown, 
or common window glass, when 
ground^ obscured^ frosted, sanded, 
enameled, beveled, etched, embossed, 
engraved, stained, colored or other¬ 
wise ornamented or decorated, shall 
be subject to a duty of ten per 
centum ad valorem in addition to 
the rates otherwise chargeable 
thereon (118). 


60 

45 

60 

60 

60 


60 

60 


45 

60 

60 

25 

45 


The introduction into the present law, of the word metallic^’ may possibly be held to exclude 
all pins composed in part of other material; but as the provision expressly includes “hat, bonnet, 
shawl, and belt pins,” which are generally supplied with glass or composition heads, the above 
classification seems to me proper; especially as, in strictness, the term “pin” applies only to that 
part of the article which is its useful and es.sential feature.— Editok. 
f See Table of Duties on Glass, Part IV., p. 26. 


































G 

Per ct* 

All cast polished plate-glass, silvered 
ayid * looking glass plates, per sq. 

ft. I 

not over 16x24 inches sq. =384 sq. 

in. (116 a).. 

over 16 x 24, not over 24 x 30 = 720 sq. 

. 10 cts. 

over 24x30, not over 24x60 = 1440 

SO. in. (116 c). 35 cts. 

all above 24 x 60 (116 ^7).60 cts. 

none of these to pay a lower rate when 
framed, but to pay in add. upon 
frames the rate of duty applicable 
thereto when separately imported 
(117). 

All cast polished plate-glass, finished 
or unfinished, unsilvered^ per sq. ft. 
not over 16x24 inches square=384 

sq. in. (115 a).•.. 5 cts. 

over 16x24, not over 24x30=720 

sq. in. (115/>).Sets. 

over 24 x 30, not over 24 x 60 = 1440 

sq. in. (115 c).25 cts. 

all above 24x60 (115 r7).50 cts. 

All cylinder and crown-glass polished, 
per sq. ft. 

not over 16x24 inches square = 384 

sq. in. (113 a). 4 cts. 

over 16x24, not over 24x30 = 720 

sq. in. (113 5).6 cts. 

over 24 x 30, not over 24 x 60 = 1440 

sq. in. (113 c).20 cts. 

all above 24x60 (113 c?).40 cts. 

All fluted, rolled or rough plate-glass, 
not including crown, cylinder or 
common window glass, and weigh¬ 
ing not over 1 lb. to the sq. ft. pays 
per sq. ft. as follows : 
not over 10x15 inches square = 150 
sq. in. (114 a).f of 1 ct. 


SCHEDULE OF DUTIES. m 

G 

Per ct. 

over lOx 15, not over 16x24 = 384sq. 

in- (1145). 1 ct. 

over 16x24, not over 24x30 = 720 

sq. in. (I14c).II cts. 

all over 24 x 30 = (114 d) .2 cts. 

all weighing over 100 lbs. per lOOsq. ft. 
to pay an additional duty on the excess 
at the same ratef (114 c), and all 
plate-glass of this class when ground, 

• smoothed or otherwise obscured, is 
subject to the same rate of duty 
as cast polished plate-glass unsil¬ 
vered (114/, s. s., 9495, 9596, 
9930). 

All unpolished, cylinder, crown and 
common window glass, whether 
plain or corrugated (s. s., 5543), 
per lb. 

not over 10x15 in. sq. = 150 sq. in. 

(i 12 a). 11 ^|-g^ 

over 10x15, not over 16x24 = 384 

sq. in. (112 5).if cts. 

over 16 X 24, not over 24 x 30 = 720 sq. 

in. (112c).2|cts. 

over 24x30, not over 24x36 = 864 

sq. in. (112^7).2f cts. 

all over 24x36 (112 c).3i cts. 

Provided, That unpolished, cylinder 
crown and common window glass, 
imported in boxes, shall contain fifty 
square feet, as nearly as sizes will 
permit, and the duty shall be com¬ 
puted thereon according to the 
actual weight of glass (112/ s. s. 
11,089). 

stained or painted window glass and 
stained or painted glass windows 

(122 a and c5). 

Glauber’s salts, as sulphate of soda (85). 

$1.25 per ton. 


45 


" Uuder a Treasury decision of July 2. 1863, addressed to the Collector at New York, the term 
looking-glass plates- was held to mean - any kind of silvered glass used as looking-glasses, although 
not m fact, plate glass; ” and it may be noted as a significant fact, that in the present law, the con- 
junction is substituted for the "or” in the act in force when the decision was made, as also 

in the subsequent acts prior to this. 

The Board of General Appraisers (s. s., 10,769) held that as Congress has specified looking-glass 
plates as a distinct- commodity in 116, they are not subject to the additional duty of 10 per cent, 
imposed in 118 on the descriptions of glass therein specified. 

t See rule for computing duty on excess (s. s., 4532), in which the Department held, that “where 
the weight of such glass is over 100 pounds to the 100 square feet, each additional pound should be 
considered as the equivalent of a foot, and duty assessed according to the size of the glass.'’ 
































112 

G 


SCHEDULE OF DUTIES. 


Per ct. 

Glaziers’ diamonds. (See “Diamonds.”) 
lead (201).cts. per lb. 

Globes, Betts’ portable. (See “Betts’.”) 

glass for lamps or gas jets (108). 60 

other according to material (s. s., 
9419). 

Gloria cloth, S. and wstd. as “dress 
goods” under 395 (s. s., 8050). 

Glove-bindings, leather cut specially for 

(461, s. s., 9535). 35 

cleaners, rubber (460, s. s., 2169, 2586) 30 
stretchers, wood with 5 per cent, of 
met. (230, s. s., 9256). 35 

Gloves, cashmere knit. (See “ Cash- 
mere. ) 

cotton or C. ch. v., whether part rub¬ 
ber or not (349, s. s., 6248). 50 

lined with woolens (396 a and J, 
s. s., 318, 4194, 6428). 

49|- cts. per lb. and 60 
driving. (See below “ Tilbur 3 ^”) 

fur (461, s. s., 2797, 7173, 9672). 35 

hair, animal (396 a and d). 

49^ cts. per lb. and 60 
in traveller’s trunk, not in excessive 
quantities (752 a, s. s., 7255)..Free. 


Per ct. 

kid and lambskin. (See below 
“ Leather.”) 

knit, of W., wstd. or hair, wholly or 
in part, dtbl. under 392. (See 
“Woolens.”) 

leather, to wit: (See table be¬ 
low.) 

all descriptions of, composed wholly 
or in part of hid or other leather^ 
and whether wholly or ptly. mfd. 

(14 inches in extreme length 
when stretched to full extent, being 
in each case fixed as the standard, 
and one dozen pairs as the basis ; 

THE DUTY ON NONE, HOWEVER, TO 
BE LESS THAN 50 PER CENT. AD 
VAL.), namely : 

ladies' and children s^ not over stand¬ 
ard length. 

plain unlined., per doz. 
schmaschen (458 a). 

$1.75 but not less than 50 
lamb (458 5)..$2.25 but not less than 50 
kid (458 c)...$3.25 but not less than 50 


suedes (458 d) . 50 

all other (458 e) . 50 


DUTY ON LEATHER GLOVES. 


Plain Unlined. 


Description. 

Length, 



In inches. 

Per 

Bozen. 

Per ct. 
Ad val 

Ladies and Chil¬ 
dren's. 

14 in. nr less. 

$1.75 


Bo . 

Over 14 in. 

0.00 

50 

T.nmVi . 

14 in. or less. 

2.25 


T)n . 

Over 14 in. 

0.00 

50 

‘K'irl . 

14 in. or less. 

3.25 


Bo . 

Over 14 in. 

0.00 

50 

fiiipdes . 

14 in. or less. 

0.00 

50 

All nt.hp.rs. 

All lengths. 

0.00 

50 

Men’s, of all kinds 

All lengths. 

1.00 

+ 50 


Lined. 

Pique, or 
Prick-seam. 

Embroidered 
with more than 
3 strands or 
cords. 

Per 

Per ct. 

Per 

Per ct. 

Per 

Per ct. 

Bozen. 

Ad val. 

Bozen. 

Ad val. 

Dozen. 

Ad val. 

$'> 75 


$2.25 


$2.25 


1.00 

50 

0.50 

4- 50 

0.50 

4- 50 

3.25 


2.75 


2.75 


1.00 

4- 50 

0.50 

4- 50 

0.50 

4- 50 

4.25 


3.75 


3.75 


1.00 

. 

+ 50 

0.50 

4- 50 

0.50 

4- 50 

1.00 

-4 50 

0.50 

4- 50 

0.50 

4- 50 

1.00 

4- 50 

0.50 

4- 50 

0.50 

4- 50 

2.00 

-h 50 

1.50 

4- 50 

1.50 

4- 50 


None of these to pay less than 50 per cent, ad valorem. 

The additional rates on lined, prick-seam, and embroidered gloves are cumulative, and must 
be paid on each of these features which the gloves embrace. 















































































G 


SCHEDULE OF DUTIES. 


Per ct. 

lined* per doz. 
scliiiiaschen (458 a and7<). 

$2.75 but not less than 50 
lamb (458 h and li). 

$3.25 but not less than 50 
kid (458 c and It). 

$4.25 but not less than 50 

suedes (458 d and h) .$1.00 and 50 

all other (4^8 e and li) .$ 1.00 and 50 

pique or prick-seam * per doz. 
schniaschen (458 a and 7). 

$2.25 but not less than 50 
lamb (458 h and i). 

$2.75 but not less than 50 
kid (458 c and i). 

$3.75 but not less than 50 

suedes (458 d and i) .50 cts. and 50 

all other (458 e and i) .50 cts. and 50 

embroidered with more than 3 strands 
or cords * per doz. 
schmaschen (458 a andj). 

$2.25 but not less than 50 
lamb (458 h andj). 

$2.75 but not less than 50 
kid (458 c andj). 

$3.75 but not less than 50 

suedes (458 d andy).50 cts. and 50 

all other (458 e andy). .50 cts. and 50 

all of the above over 14 inches long,* 
per doz. 

plain unlined (458/). 50 

lined (458/A) .$1.00 and 50 

pique or prick-seam (458/and 7). 

50 cts. and 50 

embroidered as above (458/and,;). 

50 cts. and 50 

mens’ of all kinds and all lengths* per 
doz. 

plain unlined (458 e) .$1.00 and 50 


113 

G 

Per ct. 

lined (458 e and h) .$2.00 and 50 

pique, or prick-seam (458 e and i). 

$1.50 and 50 

embroidered as above (458 e andy). 

$1.50 and 50 

Provided, That all gloves represented 
to be of a kind or grade below their 
actual kind or grade shall pay an 
additional duty of $5 per doz. 
pairs. 

(See 939, Pt. I., as to discrimination 
in appraisements between trade¬ 
mark and other gloves, etc.) 
ladies’ sheep-skin gloves, when clearly 
distinguishable from lamb-skin, cl.. 
when plain unlined, under 458 e 

(s. s., 10,911). 50 

leather cut in shape for making, dtbl. 
as unfinished gloves under 458 (s. s., 

5923). 

linen (372c). 55 

of mixed materials, not part leather or 
part ^y., wstd. or hair, dtbl. accord¬ 
ing to material of ch. v. ( 775 ). 
of vegetable fiber other than linen 


(349 a) . 50 

rabbit’s hair, as mfs. of fur -f + (461, 

^ s. s., 9672).] 35 

silk or S. ch. v. (413 a, f s. s., 10,677, 

_ 10,724, 10,732). 60 

silk sp. impt. not free as “regalia” 

(s. s., 9197). 

taffita, S. and C., S. ch. v. (413a, 

s. s., 6846). 60 

Tilbury or driving, as part leather 
gloves under 458 (s. s., 9466). 
wool or hair other than knit, wholly 
or in part + + (396). 


49j cts. per lb. and 60 

The Board of General Appraisers hold that the additional rates of duty imposed on lined, pique 
or prick-seam, and embroidered leather gloves are cumulative; aud that iu a case of men’s gloves 
before them, which were both prick-seam aud embroidered, the additional duty for both these 
features accrued (s. s., 10,753). It follows, of course, that if they had also been lined, the additional 
rates for all these features, aggregating $2 per dozen, must have been assessed. 

Gloves having two strands of embroidery and three additional cords held to be embroidered gloves 
within the meaning of 458;, and subject to the additional duty. But others having three pairs of 
plain raised cords, some of them ending in “spear-points,” were held not to be so embroidered 
(s. s., 10,910). 

j" The piinciple involved in the decisions above referred to is in accordance with the decision 
of the U. S. Supreme Court, in Hartranft v. Meyer (135 U. S. Rep., pp. 132-136), to the effect that 
the words ‘Component material, of chief value,'^ are more specific than the words “made wholly or in 
part o/,”and should prevail in the classification. 


8 



























114 SCHEDULE OF DUTIES. 

G 


G 


Per ct. 

Gloves, Tilbury, knit, or made on knit¬ 
ting machines or frames, dtbl. under 
392 a (s. s., 10,736). 
same, part silk, S. ch. v. (413 s. s., 


10,677). 60 

Glucose, burnt (22, s. s., 6740). 50 


or grape sugar (240)...f of 1 ct. per lb. 
Glue and chalk figures. (See “ Chalk.”) 
certain bone-size dtbl. as, under 27 
(s. s., 10,796). 

decorative in part of, glue ch. v. (773 6, 


s. s.,7948). 20 

and isinglass or fish-glue (27). 
val. not over 7 cts. per lb. 

1 i cts. per lb. 

val. over 7, not over 30 cts. 25 

val. over 30 cts. 30 


paste. (See ‘ ‘ Albumen substitute. ’ ’) 
sizing, as glue under 27 (s. s., 10,796). 

drawback on (s. s., 5669). 
stock, hide cuttings and all other (606). 

Free. 

coney-shreds, as (606 s. s., 10,014). 

Free. 

Glycerine, cr., not purified (28). 

If cts. per lb. 
refined or ptly. refd. (28, s. s., 6048, 

6648).4^ cts. per lb. 

no drawback on dynamite made in part 
of (s. s., 10,848). 

Goa-powder, mixed mat. mfd. (773 5, 

s. s.,4196). 20 

Goat hair, common and all other, unmfd. 
dtbl. as 2d class wool under 377 
(s. s., 10,727). 

noils including mohair. Cashmere, 
etc., dtbl. as wools of class 2 
(s. s., 7470). 

mfs. as “woolens” which see. 

Goats, living (251)...... 20 

Goat-skin carriage robes, as mfs. of fur 

(461, s. s., 3702). 35 

rugs (461). 35 

skins, Angora, raw, without the wool, 

unmfd. (605).Free. 

other than Angora, raw and unmfd. 

(605).Free. 

dressed and finished (456 b) . 20 

embossed (456 5, s. s., 5705). 20 


Per ct. 


portions of, temporarily basted or 
sewed together, and to be changed 
for permanent use (444 s. s., 

7046,7063). 

Goblets, glass, cut or ornamented (106).. 

of flint or lime gl. plain (105). 

Gold, all articles, mfs. and wares + + 
wholly or ptly. of, and whether ptly. 


or wholly mfd. (215). 

beaters’ molds and skins * (598)..Free. 

paper (425 s. s., 7979). 

bullion (522).Free. 

coins (544).Free. 

crosses, as jewelry (452, s. s., 10,510). 

dust (729, s. s., 7418).Free. 

embroideries -|—h (215). 


epaulets, galloons, laces, knots, stars, 

tassels, and wings (215). 

foil for dentists’ use (215, s. s., 2674). 

galeries (215, s. s., 4204). 

jewelry of (452). 

leaf, per pkg. of 500 leaves (197 s. s., 

6814).$2 per pkg. 

half-gold (197 April 2,1863, N. Y.). 

$2 per pkg. 

liquid, as paint (61 a, s. s., 5814). 

mfs. of. (See above “ articles,” etc.) 
medals of, such as trophies or prizes 

(648, s. s., 6566).Free. 

muriate of (76). 

old and fit only for remf as bullion 

(522).Free. 

ore. (See “Ores.”) 

oxide of (76). 

paper, as surface-coated (420 a, s. s., 

8940). 

pens (205). 

plated articles, not jewelry and -1—h 

(215)... 

powder for the hair (77, s. s., 6113)... 

size (56 a, s. s., 6690, 9223). 

so-called, but really printers’ litho¬ 
graphic ink (30, s. s., 8923). 

sweepings (729).Free. 

thread (196). 

watches and watch cases (211). 

Goloe shoes, galoches or clogs, of leather 

(456/)... 

same of wood (230). 


20 

60 

60 


45 

25 


50 

45 

45 

45 

45 

50 


25 


25 


25 

35 

30 


45 

50 

35 


30 

30 

25 

25 

35 


* “ An article styled ‘ gold beaters’ skins,’ but not made of the same material nor adapted to the 
same uses, was held to be dutiable as a manufacture of bladder ” (s. s., 352). 













































SCHEDULE OF DUTIES. 


G 

n 1. Perct. 

(xomline, as albumen (477, T. E., p. 

569).FreeJ 

Good Hope Cape, act repealing disc, 
duties on goods from beyond. (See 
Part L, 1339). 

Goods exported, cancellation of bonds on 
informal certificates not allowed 
without authority from Dept. (s. s., 
10,265). 

impts. of free and dtbl. coal so mixed 
that the dtbl. cannot be separated 
for weighing, subject the whole to 
duty (s. s., 10,098). 
mfd. abroad of Am. products subject 
to full duty (s. s., 7088). 
remaining in w. h. unentered and un¬ 
claimed for over one year, not ad¬ 
mitted to w. h. privileges (s. s., 
7676). 

sales of at custom house, how adver¬ 
tised (s. s., 6070). 

withdrawals from w. h. under act of 
Oct. 1 , 1890 (821). 

of impts. previously dtbl. but made 
free by said act (s. s., 10,282). 

Goose breasts, smoked and prepd. for 

table (312 s. s., 7961). 05 

quill splits with one vane of the feather 

on them (443 a, s. s., 7148). 10 

skins dressed, with down on them 

(444 s. s., 724, 4974). 20 

Gorings, cotton, elastic or not (354 h) . 40 

silk or S. ch. v. (412). 50 

wholly or ptly. of W., wstd. or animal 
hair, unless S. ch. v. (398, s. s., 

10,677).60 cts. per ib. and 60 

Gothenberg octagonal iron. (See 

“Iron.”) 

Gouges, steel (215). 45 

Gowns, as clothing, according to ma¬ 
terial. 


115 

G 

. Perct. 

Grain, allowance for loss in. exp. (s. s., 
3729). 

brought into U. S. in ordinary road 
vehicles by Canadian farmers to be 
ground in mills owned by citizens of 
U. S. under regs. not to be deemed 
impts. nor subject to duty (Pt. I, 

1341 S.S., 5546). 

duty on, how to be estimated (Pt. I, 

945). 

specifically provided for, cannot be 
entered as seeds (s. s., 6156). 

Grain bags. Am. bonds for return of 
(s. s., 5846). 

Am., expt. and retd. (See “Bags” 
and “ American.”) 
of impt. material, expt. filled with 
Am. grain, dtbl. on re-impt. 

(s. s., 5707). 

foreign, * of burlaps (365). 

2 cts. per lb. 

other according to material. 

Grains not edible, including Paradise or 


amomum, cr. (560).Free. 

not cr. (24). jq 

of skins, tawed or tanned (456). 20 


Grains, tin. (See below “Granulated.”) 

Graisse adherente (773 5, s. s., 5144). 20 

Granaor granella, cochineal (541) 

Free. 

Granadilla wood, in the log, rough or 


hewn (756 a).Free. 

wood, mfs. of (230). 35 

sawed only ( 220 ). 15 

veneers of (2205). 20 

Granite, hewn, dressed or polished (128). 40 

paving stones (127 s. s., 6785). 

11 cts. per cub. ft. 

sawed (128 s. s., 9186). 40 

unmfd. or undressed (127). 


11 cts. per cub. ft. 


The second proviso in section 7, of the act of Feb. 8, 1875 (Pt. I., 1240), relating to foreign grain 
bags expt. filled with Am. grain and retd, empty ; which, under rulings of the Treasury Depart¬ 
ment remained in force after the act of 1883 took effect, seems to me to be repealed in express terms 
by the initiatory clause of the act of October 1,1890, which is very different from that of the act of 
1883; title 33 of the Eev. St., therein referred to, being of earlier date than the act of Feb. 8, 1875. 

Bags of foreign mf. expt. filled with flour or bran, or anything else than American grain and retd, 
empty were held not to be free under the provisions of the 7th section of the act of Feb. 8, 1875, Pt. 
I., 1240 (s. s., 5423). » 

American bags expt. filled with foreign dye-woods, ground in the U. S., are dutiable on re-importa- 
tion (s. s., 3511). 























SCHEDULE OF DUTIES. 


116 

G 

Per ct. 

“Granules dosimetriques du Dr. Burg- 

reave” (75a, s. s., 8873). 25 

of proto-iodide of mercury (75 6, s. s., 
6837). 35 

Granulated lead (200, 774 s. s., 8581). 

2 cts. per lb. 
or grain tin, until July 1, 1893 (736). 

Free. 

for provisions after July 1, 1893, 
see 209. 

uncleaned rice, as rice meal (261c, 
s. s., 5678, 6986, 7113). 

4 of 1 ct. per lb. 

Granza, madder (639).Free. 

Grape j nice. (See ‘' Fruit j uice. ’ ’) 
sugar (240).f of 1 ct. per lb. 

Grapes, per barrel of 3 cub. •ft. capacity 
or fractional part thereof (299 a). 

60 cts. 

impt. in half barrels or other pkgs. or 
in bulk dutiable at same rate per 
barrel as above* (s. s., 10,274, 
10,741). 

Graplioscopes, gl. ch. v. (108 s. s., 


10,331). 60 

Grapnel rope, steel wire and manila yarn 

(215 s. s., 9200). 45 

Grass, all mfs. of, or of which it is comp. 

of ch. V. + + (460). 30 

bamboo baskets and blinds (460 s. s., 

6913,7651). 30 

braided for mats (460 s. s., 8071). 30 

braids, etc., for mf of hats, bonnets, 
and hoods. (See “Hats.”) 

China, noils (590-7 s. s., 6873) 

Free. 


cloth, dtbl. under 374, as mf. of veg. 
fiber -f H-. 

val. not over 5 cts. per lb. (374 a). 

2 cts. per lb. 


val. over 5 cts. (374 6). 40 

seeds -f F (699).Free. 

istle (592)...Free. 


G 


Per ct. 


sisal (596).. 

thread or yarn of, or of which it is ch. 

V. -1—h. 

val. not over 5 cts. per lb. (374 a). 

2 cts. per lb. 

val. over 5 cts. (374 6). 

Grasses, all textile, unmfd. or undressed 

-f + (597).Free. 

dried, com. kn. as “piquets” (443 6, 

s. s., 9015). 

field, cleaned, prepd. for ornamental 

pps. (773a, s. s., 9088). 

wired and bunched (460 s. s., 9179, 

10,073). 

fit for paper stock only (670).Free. 

natural, dried, prepd. and made into 

wreaths f (460, s. s., 6030). 

natural, bleached by chemical agents, 
as mfs. of grass (460, s. s., 8639). 
same, sun-bleached (773a, s. s., 

10,073). 

not fiowers (s. s., 9088). 

Grease,+ all -f + (773 6). 

and oils, + + such as are commonly 
used in soap making or in wiredraw¬ 
ing, or for stuffing or dressing leather 
and fit for such uses only (599 s. s., 

8335).Free. 

impure, saponified by lime and unfit 

for soap-stock (773 6, s. s., 9529). 

mineral (76, s. s., 10,651). 

so-called, but a solid vegetable oil (76, 

s. s., 9858).. 

but known as sod-oil (76, s. s., 

10,962). 

wool, including that com. kn. as degras 
or brown wool grease (316 6, s. s., 

8392).4 ct. per lb. 

Green colors or paints. (See “ Colors.”) 
stone, an inferior marble, dtbl. as 
marble under 123-125 (s. s., 278). 
Grenadine, sirup of, so-called, as fruit 
juice, under 339 (s. s., 6877). 


40 


50 

10 

30 

30 

30 

10 

20 


20 

25 

25 


25 


The proper course is to find the number of cubic feet in the importation and divide the total by 
three, thus ascertaining the number of barrels ; and counting any fraction over the whole number 
of full barrels as an additional barrel (s. s., 10,741). 

I I think that if these had been mixed with fiowers and fitted for ornamental pps., millinery or 
other, they would now be classifiable under 443 &, the changed phraseology of which seems no longer 
to limit the provisions as to such ornamental flowers to millinery pps. 

X Bone grease included (s. s., 2422) also machinery drippings (s. s., 3468) and grease, part fish oil 
(s. s., 3603). 


































SCHEDULE OF DUTIES. 


G 


Grenadines, cotton, as C. cloth (s s , 
10,797). 

silk or S. ch. v. + + (414). 50 

wholly or ptly. ofW., wstd. or animal 
hair, as dress goods, under 394-5. 

Gridirons, cast-iron (161)..1 t 2^ cts. per lb. 

Grindstones, finished or unfinished, in¬ 
cluding natural and artfl. sandstones 
for grinding wood into pulp (129 
s. s., 8313, 9080).$1.75 per ton. 

Groats, Robinson’s (260 s. s., 8509). 


1 ct. per lb. 

Ground-beans and oil of. (See “Pea¬ 
nuts” and “ Oils.”) 

Guadalajara pottery (100 s. s., 6639). 

Guano, and ims. of (600 s. s., 391)..Free. 
Guarana paste, med. pr. (75 a, s.s., 1889) 
Guatamala, consular certificates required 
to manifests and invoices of all ves¬ 
sels bound to (s. s., 5894). 

Guava jelly (303 s. s., 9043). 

marmalade or paste (303 s. s., 1762)... 
Guhr or Kiesel-guhr. (See “Fossil 
meal.”) 

Guiac gum, cr. (560).Free. 

refined or resin pure (24 s. s., 9557 )... 

Guimauve, cr. (560).Free. 

not cr. (24). 

Guinea grains, or grains of Paradise, cr. 

(560)...Free. 

not cr. (24). 

Guitar fret wire in coils (215 s. s., 6697). 
strings, gut (529 s. s., 10,758)....Free. 

met. ch. V. (215). 

silk ch. V. (414). 

Guitars, according to material of ch. v. 

toy (436). 

Gum amber, cr. or unmfd. (479)...Free, 
perdu, as opium, which see (P. R., p. 
569). 

shellac, cr. (626 s. s., 6381).Free. 

substitute or British gum (324). 

II cts. per lb. 

Gums and gum resins, not edible + + 

cr. (560).Free. 

other than cr. + + (24). 

The above includes: 
gums, aloes, ammoniac, anime, 
Arabic and Australian, 

Barbary, bdellium, and benzoin or 
Benjamin, 


60 

25 


35 

35 


10 

10 

10 

45 

45 

50 

35 


10 


117 

G 

Per ct. 

cape, chicle, copal, and cowrie, 
damar or dammar. 

East India, 
frankincense, 

gamboge, garbanum, and guaiac, 

Jeddo, 

mastic and myrrh, 
sandarac, Senegal, shellac, and 
spruce, 

talc and tragacanth. 
same mixed or combined with 
other substances -f -f (773 5, 

s. s., 10,088). 20 

copal in oil of turpentine, as varnish 

(56 cf-, s. s., 7977). 35 

guiac. (See ‘‘ Guiac gum. ’’) 

olibanum, cr, (560).Free. 

nifd. with cheni. salts for incense 
powder, the gum ch. v. (773 5, 

s. s., 10,232). 20 

shellac and turpentine, gr. mixed and 

mfd. (773 5, s. s., 9392). 20 

Gun barrel molds not in bars. (See 
“Steel.) 

ribs, steel, for connecting shot-gun 
barrels, impt. separately and not 
included in the invoice value of 
the barrels, dtbl. under 139 (s. s., 
6780). 

barrels, forged and rough-bored, for 
shot-guns (702 s. s., 5962)...Free. 

other than for shot-guns (215). 45 

blocks, planed on one or both sides 

(230 s. s., 6780, 6936, 10,071). -35 

rough hewn or sawed only (223). 20 

cotton. (See below “ Gunpowder. ”) 
locks (215 s. s., 4969, 10,568, 10,657).. 45 
nipples, plungers and worms, etc. 

metal (215 s. s., 6307, 10,657).. 45 

Gunny bags and gunny cloth, old or 
refuse, fit only for remf. or for paper 

stock (601, 670).Free. 

cloth, and all similar material suitable 
for covering cotton, of flax, 
hemp, jute, or jute butts, 
val. not over 6 cts. per sq. yd. 

(366 a).l^^cts. per sq. yd. 

val. over 6 cts. (366 5). 

cts. per sq. yd. 
as extra covers for coffee sacks, dtbl. 

(s. s., 3626). 
































118 

G 


SCHEDULE OF DUTIES. 

Per ct. 


H 

Per ct. 


Gunpowder, gun cotton and all explosive 
substances used for mining, blast- 
. ing, artillery or sporting pps. 
val. not over 20 cts. per lb. (440 a). 

5 cts. per lb. 

val. over 20 cts. (440Z>)...8 cts. per lb. 
Guns,* all + -f dlbl. as mfs. of metal 

(215).:. 45 

breecli-loading single-barrel altered 
from disused European arms (170 c, 

s. s., 5889).$1 each and 35 

carbines (215). 45 

combination shot-guns and rifles (215 

s. s., 9772). 45 

muskets and sporting rifles (169). 25 

muzzle-loading shot-guns (215, s. s., 

10,524). 45 

shot-guns, fall double-barrelled, sport¬ 
ing, breech-loading, as follows 
(s. s., 7819, 9537): 
val. not over $6 each (170 a, d). 

$1.50 each and 35 
val. over $6, not over $12 (1705, d). 

$4 each and 35 
val. over $12 (170 c, <:Z)..$6 each and 35 
shot-guns, single-barrel, breech-load¬ 
ing (170 e, s. s., 5907)...$! each and 35 

Gun wads, all kinds (446). 35 

Gut, cat-, whip-, or worm-, mfs. of, or 
of which it is ch. v. -f- -f (459 a)... 25 
same^ unmfd. or not further mfd. than 
in strings or cords (529 s. s., 10,397, 

10,758).Free. 

coverings of (s. s., 6694). 

Guts, salted (602).Free. 

Gutta percha, cr. (603).Free. 

mfs. of, or of which it is ch. v. -f -f- 

(461). 35 

Gypsum. (See ‘ ‘ Plaster of Paris. ’ ’) 

H 

Haarlem or Harlaem oil (75 a, s. s., 
5888). 25 


Hackles or hatchels (215). 45 

Haensel’s patented ess. oils (76 s. s., 

5259). 25 

Hair, cr. or unmfd. 
alpaca, camel, goat and like animals. 

(See “Wools.”) 


Angora goat or mohair, same as above, 
goat hair. 

animal, horse (long or short), cattle 
and other -f, and exc. above, 
cleaned or uncleaned, drawn or un¬ 
drawn, but unmfd. (604).Free. 

badgers’ (604 s. s., 11,068).Free. 

bristles (426).10 cts. per lb. 

calf (604).Free. 

common goat, dtbl. under 38451 (s. s., 
10,727). 

goats’, carded, dtbl. under 3845 (s. s., 

7081).12 cts. per lb. 

hares’, as hatters’ fur (444, s. s., 9862). 20 

hogs’ (604).Free. 

horse, long, for violin or fiddle bows 

(604 s. s., 6872).Free. 

human, clean or drawn but not mfd. 

(447). 20 

raw, uncleaned and not drawn (604 

s. s., 9441).Free. 

yak, as cattle hair (604 s.s., 4952)..Free, 
Hair, manufactures of, viz. : 
all mfs. of every description made 
wholly or in part of the hair of the 
camel, goat, alpaca or other animals 
-f- +. (See “ Woolens.”) 
all mfs. of human hair, or of which it 

is ch. V. + + (461). 35 

beads, so-called, of small wooden balls 
perforated and covered with pielt of 
wstd. or hair, dtbl. under 398 as 
dress trivnmings (s. s., 7895). 

60 cts. per lb. and 60 
bonnets (396 a, (^Z)..49^ cts. per lb. and 60 
braids, curls and rijiglets, human hair 
ch. V. (461). 35 


This includes cannon and other ordnance (s. s., 7643). 
t Held that completed parts of guns imported separately to he put together here, manifestly to 
evade the customs laws, are dutiable as completed guns (s. s., 10,573). 

1 The Department, in s. s., 4108, held that goats’ beards were not dtbl. under the wool schedule. 
Quaere, whether the above ruling does not reverse this? and further, has the striking out of the 
word “ all ” immediately preceding the words “ hair of the camel, goat,” etc., in paragraph 377, and 
which was in the corresponding paragraphs both of the acts of 1867 and 1883, any significance?— 
Editor. 





























H 


SCHEDULE OF DUTIES. 


Per ct. 


brushes (427). 40 

calf hair cloth. (See “Woolens.”) 

caps (396 a, d) .49^ cts. per lb. and 60 

chains, wholly or ch. v. of human 
hair, if not jewelry (461). 35 


cloth, known as “crinoline cloth” 

(•H 8 ). 8 cts. per sq. yd. 

cloaks and clothing. (See “Wool¬ 
ens.”) 

known as “hair-seating” * ( 449 ). 

30 cts. per sq. yd. 
curled, suitable for beds or mattresses 


(450). 15 

dress trimmings (398). 

60 cts. per lb. and 60 
felts. (See “Felts.”) 
frizzes (curls) of human hair (461). 35 


galloons, gimps, etc. (398). 

60 cts. per lb. and 60 
hats and hoods (396 a). 

49^ cts. per lb. and 60 

head-nets (398).60 cts. per lb. and 60 

hydraulic-press cloth, dtbl. under 392 
(s. s., 6056). 

laces (398).60 cts. per lb. and 60 

linseed oil bagging or press-cloth. (See 
“ Bagging.”) 

netting of human hair, foundation for 


wigs (461 s. s., 1539). 35 

pencils in quills (427). 40 

in metal (215). 45 


press-cloth, of cattle hair, dtbl. under 
392 (s. s., 10,505). 

seatingsof. (Seeabove “Haircloth,” 
etc.) 

trimmings of (See above “Hair 
dress,” etc.) 

watch guards of human hair, no part 


metal (461)... 35 

wigs of do. (461 s. s., 1539). 35 


119 

H 

Per ct. 

Hair, applications, toilet, for ( 77 ). 50 

clippers, barbers’ (215 s. s., 8178). 45 

cosmetics for (77).k... 50 

curlers. (See “Curlers.”) 
diamond, gold, and silver powders for 

(77 s. s., 6113). 50 

dressings and dyes ( 77 ). 50 

nets, silk and beads, impt. as “hat- 
crowns,” S. ch. V. (414 a, s. s., 

8161). 50 

metal ornaments for, if jewelry (452).. 50 

other than jewelry (215 s. s., 6245).. 45 

pins, bone or horn (460). 30 

celluloid, as compound of pyroxyline 
(21c, s. s., 8610, 11,033, 11,092). 

60 cts per lb. and 25 

gutta percha(461). 35 

metallic (206). 30 

metallic, with glass or comp, heads 

if jewelry (452). 50 

same, not jewelry (206)t. 30 

ornamental of shell, having tw'o or 
three teeth and known also as 

combs (462 s. s., 9056). 40 

ornamental, so-called, of metal and 
glass, having three teeth, if jew¬ 
elry (452 s. s., 10,544). 50 

if not jewelry, according to comp, of 
ch. V. (s. s., 10,544). 
set with stones, as jewelry (452 s. s., 

8608, 9625). 50 

Hair-wood, sticks of, for umbrellas, etc. 

(756 c).Free. 

Hake sounds, cr. (507 s. s., 1648)...Free. 

Half and-half, as beer. (See “ Liquors.”) 
Half-duck, same as sail-duck, dtbl. under 
371 (Nov. 16, 1843, N. Y.). 
gold leaf, same as gold leaf under 197 
(April 2 , 1863, N. Y.). 


“ The question decided in Wilkins v. Arthur, and acquiesced in by the Department (s. s., 3597), 
was one of classification exclusively, based upon the distinction made in former tariff laws between 
seatings of different widths, and had no relation, whatever, to the inclusion of the selvedge in com¬ 
puting the number of square yards for the assessment of duty on the goods. The present law has 
abolished this distinction in classification, and imposed the same rate of duty upon all “hair seating,’’ 
without regard to width. The basis of the decision, therefore, no longer exists, and as the selvedge 
on these, in common with that on other goods, is certainly dutiable, the principle laid down in an 
analogous case by a ruling of the Department, May 16, 1863, seems to me to be applicable here, to 
wit: that the selvedge being “an integral part of the fabric, should be included in computing the 
width to ascertain the square yard,” for the purpose of estimating, not the rate of duty, but the amount 
thereof to be collected.— Editor. 
t See note to “ Glass headed hat pins.” 



































120 SCHEDULE OF DUTIES. 


H 

Per ct. 

“Half-stuff” pulp for paper (773 

s. s.,1589). 20 

Halter chains. (See “Chains.”) 

rings (215). 45 

Halters, according to material. 

brought in with free horses (s. s., 

6777).Free. 

Hamburg bitters (332 s. s., 7574). 

$2.50 per pf. gal. 
edgings and emb. (See “Embroid¬ 


eries. ’ ’) 

net (355 s. s., 6371, 9184, 10,256). 40 

Hames, metal (215). 45 

wood ch. V. (230).. 35 


Hammer felt, in sheets for mf of piano 
hammers (396 5, s. s., 4827). 

49i cts. per lb. and 60 
molds. (See “Steel”) 

Hammers, blacksmiths,’ iron or steel 

(156).cts. per lb. 

all others (215). 45 

tuning (215 s. s., 6259). 45 

Hams (310).5 cts. per lb. 

Handbills, lithographic (420 h) . 35 

all others printed (423). 25 

Handkerchief boxes, lacquered, unusual 
coverings (s. s., 7468). 

Handkerchiefs, cotton, cut apart but not 

hemmed (349 a, s. s., 8606). 50 

cotton, in the piece, dtbl. as C. cloth 
(s. s., 2477, 10,669). * 
cotton or other veg. fiber, emb. or 
hem-stitched (373 a, s. s., 10,236, 

10,592, 10,669, 11,077). 60 

same, plainly hemmed (349 a, s. s., 

6267, 8713, 9655, 10,236). 50 

“imitation hem-stitched” (373 a, 

s.s.,11,077). 60 

in travellers’ trunks, not in excessive 
quantities (752a, s. s., 7255)...Free, 
lace, cotton or other veg. fiber, lace ch. 

V. (373 a). 60 

linen, embroidered or hem-stitched 

(773 a, s. s., 97561.,. 60 

the same, plain, whether wearing ap¬ 
parel or other (349 a). • ■ • 50 

Madras, not in the piece (349 a, s, s., 
10,409)..'. 50 


H 

Per ct. 

scalloped emb. linen (773 a, s. s., 


8914). 60 

silk, or S. ch. v. (413a). 60 

Hand-barrows, according to material. 

Handle-bolts, of wood (755).Free. 

Handles, curling stone (552).Free. 


furniture, according to material 
Handles for umbrellas, etc. (See 


“ Umbrellas.”) 

Hand-mirrors. (See ‘ ‘ Grlass. ’ ’) 

organs (215). 45 

saws (183 e). 40 

Hangers, swords (166). 35 

Hanging baskets, wire, silk and artfl. 
flowers, S. and fl. ch. v. (443 5, s. s.. 


Hansom cabs, met. ch. v. (215 s. s., 

10,778). 45 

Hard metal, or so-called “rough-tin,” 
part lead (200, 774 a, s. s., 3591). 

2 cts. per lb. 

Hardware, saddlery-, coach-, harness-, 

and all other + + (215). 45 


Hardy’s patent picks, sp. adapted for 
K.E. use as track tools (156 s. s.. 

6737).2l cts. per lb. 

same, in form of ordinary picks (215 

s.s.,6737). 45 

Hares’ fur, unmfd. as other furs under 
(444 s. s., 9862). 

German, in vinegar (312 s. s., 7244)... 25 

skins, undressed (588).Free. 

Harmonicas, mouth, or other, with full 
octaves, according to materials 
(s. s., 4859). 

without full octaves, as toys under 

436 (s. s., 4859). 35 

Harmoniums, according to material 
Harness, and furniture of, according to 
material. 

by immigrants. (See “Animals.”) 

Harps, according to material ch. v. 

Harp strings, metal (215). 45 

Hartshorn, carb. am. (10).l|cts. per lb. 
spirits,or aqua ammonia,non-alc. (75a). 25 

alcoholic (74).50 cts. per lb. 

Hasheesh or haschish, med. pr. (75 a, 
s. s., 9168). 25 


^ The decision (s. s., 10,669), is cited specially with reference to what is said in the first paragraph 
on page 102 of the Decisions of 1891, in regard to the probable intent of Congress in placing “hand¬ 
kerchiefs in paragraph 349 in close connection with wearing apparel.— Editoe. 








































SCHEDULE OF DUTIES. 


H 

. . 

Hassocks, if portions of carpeting paj’’ 
same rates as carpeting of like des¬ 
cription under 408. 

other than above according to material. 

Hat and epaulet cases. (See “Cover¬ 
ings.”) 

bands, as trimmings of the materials 


of which they are composed, 
bands, mourning, dtbl. as mfs. of W. 

-j- + under 392 (s. s., 6243). 

bodies, cotton (355). 40 

fur (451). 55 

other, according to material, 
braids. (See below “ Materials.”) 

buckles, if jewelry (452). 50 

metal, made in im. of silver (215 

s. s., 6015). 45 

metal and glass, im. of jet, gl. ch. v. 

(108 s. s., 6015)*. 60 

other according to material, 
crowns, according to material, 
frames, of Marly cloth (buckram), 
cotton and gum (355 s. s., 9941). 40 


linings, according to material, 
materials, viz. ; braids, plaits, laces, 
and similar mfs. of straw, chip, 
grass, palm-leaf, willow, osier, or 
rattan, suitable for making hats, 
bonnets, and hoods (518). ...Free. 

no other articles used in the mf or 
trimming of hats, bonnets, or 
hoods, than those above set forth, 
and “dressed and finished birds 
suitable for millinery ornaments,” 
“hat-wire,” “hatters’ furs and 
plush,” and “sparterre,” are 
specifically enumerated or pro¬ 
vided for, as hat materials'^ in 
the present law, and all articles 
other than those above named and 
so used, are dtbl. according to 
their comp, materials, irrespective 
of their intended use. f 


121 

H 

_ 3r ct. 

Hats, bonnets, and hoods of chip, grass, 
palm-leaf, straw, or whalebone, or 


of which these or either of them are 

ch. V. (460). 30 

same, trimmed with artfl. fl. or feathers 
as ch. V. (443 5, s. s., 2740, 2866).... 50 
same, trimmed with silk ribbon as ch. 

V. (413a., s. s., 2740, 2866). 60 


felt, rosin, etc., for miners, dtbl., as 
hats of wool under 393 a (s. s., 
4735, 9691). 

varnished, as hats of wool, under 


393 a (s. s., 10,565). 

felted rabbits’ fur (451 s. s., 6487). 55 

same trimmed with silk as ch. v. (413 a, 

s. s., 3542). 60 

fur, for men’s, women’s and children’s 
wear, of beaver, rabbit, or other 
animal far, or of which the same is 
the mat. of ch. v. wholly or ptly. 

mfd. (451). 55 

leather (461). 35 


pith covered with wstd. as ch. v. as 
mfs. of W. -f +. and 392 (s. s., 
3557, 4715). 

pith or bamboo, lined with silk and 
covered with linen or C., cotton 

ch. V. (349 a, s. s., 3557). 50 

same, linen ch, v. (372 c, s. s., 

3557). 55 

“ pullovers,” so-called, of coney or 

rabbits’ fur (451 s. s., 7220. 55 

sailors’, of wool felted and varnished, 
as “hats of wool ” under 393 (s. s., 
9825). 

silk, ch. V. (413 a, s. s., 6197). 60 

silk trimmed, S. ch. v. (413 a, 9841, 

10,945). 60 

tweed (396 s. s., 6299, 8506). 

491 cts. per lb. and 60 

willow (459 c) . 40 

wool, known as “ hats of wool,” J and 
comp, wholly or ptly. of W. or 
animal hair. 


Imitation of jet mfs. are no longer specifically provided for, as they were in 458 of the act of 
1883, under which the decision s. s., 6015, was made. 

t The rulings as to these articles under the late laws are very numerous, and have so little value 
as precedents now, that their enumeration in the schedule seems hardly desirable. 

X “The term ‘hats of wool’ applies only to hats the bodies of which are composed of wool that 
has undergone no process of manufacture except felting or fulling, and not to hats made of woolen 
cloth.” (September 1, 1860, New York.) 

























122 SCHEDULE OP DUTIES. 

H H 


Per ct. 

Hats, wool, val. not over 30 cts. per lb. 

(393a).161 cts. per lb. and... *30 

val. over 30, not over 40 cts. (393 &). 

22 cts. per lb. and 35 
val. over 40, not over 50 cts. (393 c). 

33 cts. per lb. and 35 

val. over 50 cts. (393 d). 

38 j cts. per lb. and 40 

woolen clotli (396 a, d). 

495 - cts. per lb. and 60 

Hatters’ furs not on the skin (444 s. s., 

9862, 10,096). 20 

irons, cast-iron (161)...lx^o cts. per lb. 
plush, of silk, or of S. and cotton ex¬ 
clusively for making men’s hats 

(469). 10 

Hat wire. (See “Wire.”) 

Hautboys, according to material. 

Havana sugar in bags, tare on (s. s., 
7429). 

Haversacks, leather (461). 35 

Hawaiian Islands. Oil and bone, 
the production of American fisher¬ 
ies, shipped from these islands 
directly to ports of the United 
States, under the Hawaiian flag, 
exempt from discriminating duty of 
10 percent, under treaty of Dec. 20, 

1849 {see Dec. 28, 1864, to Secy, of 
State, and Dec. 31, 1864, U. S. 
Consul, Honolulu). 

The following articles,hemg the growth 
and manufacture or produce of the 
Hawaiian Islands, to wit: arrow- 
root ; castor oil; bananas ; nuts ; 
vegetables, dried and undried, pre¬ 
served and unpreserved , hides and 
skins, undressed; rice; pulu ; seeds ; 
plants; shrubs,ortrees ; muscovado, 
brown, and all otlier unrefined 
sugar,! meaning hereby the grades 
of sugar heretofore commonly im¬ 
ported from the Hawaiian Islands, 


Per ct. 

and now known in the markets of San ’ 
Francisco and Portland as “Sand¬ 
wich Island sugar : ’ ’ syrups of 
sugar-cane, melado, and molasses; 
tallow. (Pt. I, 1278 s. s., 2962). 

Free. 

guava jelly from, not free under treaty 
(s. s., 9043). 

mfs. from, must be of native mat. to 
be free under treaty (s. s., 4202). 
rice free under the treaty remains free 
as broken rice reduced to that state 
in Hawaiia (s. s., 6792). 
sugarcane from, not free (s. s., 7734). 
sugar from, above No. 20, D. S., dtbl. 

(s. s., 3262. 

wool skins from, W., dtbl. (s. s., 3414). 
mdse, from, arriving by parcels post 
(s. s., 9270). 

molasses from, re-shipped at Valpa¬ 
raiso for U. S. not free (s. s., 7428). 
regs. under treaty (s. s., 2957, 2962, 

3262, 8317). 

Hay (277).$4 per ton. 

knives (215). 45 

impL to feed cattle en route abroad on 
foreign ships, must pay duty prior 
to vessel’s clearance (s. s., 9775). 
tare allowed for weight of wood and 
wire used in baling (s. s., 4932). 

Hazel nuts, as filberts, under 307 (s. s., 
.6494, 10,525). 

Heading blocks, rough-hewn or sawed 

only (223 s. s., 3863)...:. 20 

bolts (755).Free. 

staves, so-called, as “ heading blocks ” 
or headings (s. s., 3863). 

Headings, mfd. (230). 35 

sawed or split only (223 s. s., 3863).... 20 

Head-linings for barrels, etc. (230 s. s., 

3903). 35 

nets, cotton and rubber (349 b). 

50 cts. per lb. and 50 


^ Congress seems, in paragraph 393, to have intended this ad valorem rate, but the succeeding 
provisions of the same paragraph, unless they are held to add 35 per cent, to this 30 per cent, clearly 
conflict with it: and in view of the general provision for conflicting rates (see 776), the constituted 
authorities may decide the higher rate to be the true one.— Editor. 

t Treaties with other nations placing the importation of their products into the U. S., “upon the 
footing of the most favored nations,” do not entitle them to the privileges extended to the Hawaiian 
government under a reciprocity treaty for equivalent privileges granted the U. S. (See s. s., 8317, 
for decision of U. S. Supreme Court in Bartram v. Eobinson.) 














H 


SCHEDULE OP DUTIES. 


Per ct. 
. 55 


Head-nets, linen (372 c). 

silk and rubber (4135). 

8 cts. per oz. and 60 
wholly or ptly. of W., wstd. or ani¬ 
mal hair (398)..60 cts. per lb. and 60 
Healds, old, worn-out, and fit only for 

remf. (773 a, s. s., 592). 10 

Healing lotion, prop. med. pr. (75 a, 

s. s., 9284)... 25 

Hearses, horses, etc., stock in trade of 
undertaker, not free (s. s., 8968). 

Hedge shears (215 s. s., 8750). 45 

Heel ball, so-called (773 5, s. s., 7426)... 20 
plates, brassed iron (215, s. s., 10,537). 45 

Hellebore roo^, cr. (560).Free. 

not cr. (24). 10 

Heliotropine, for mf of perfumery (773 5, 

s. s., 4288). 20 

Hemlock bark, cr. (492 or 560 s. s., 5892). 

Free. 

not cr. (24). 10 

extracts (26 s. s., 5890).^ ct. per lb. 
lumber. (See “ Lumber. ”) 
seed and leaf, or conium cicuta, cr. 

(fi60)...Free. 

not cr. (24). 10 

Hemp(360s.s.,7627,10,026), $25 per ton. 
bagging for cotton. (See “ Bagging. ”) 
bags for graip made of burlaps (365). 

2 cts. per lb. 
or bagging other than above and 

H—h (371 a). , 50 

. baled, no tare for hemp ropes used on 
it (s. s., 4957). 

bale rope. (See “Bale rope.”) 

Bombay or East India (360 s. s., 7627, 

10,026).$25 per ton. 

cables. (See “ Cordage” below.) 

carpeting (363).6 cts. per sq. yd. 

clothing. (See “ Linen. ”) 

cloths + + (371 a). 50 

cod lines. (See ‘ ‘ Cod lines. ’ ’) 
collars. (See “ Collars.”) 
cordage and cables, tarred (362 d). 

3 cts. per lb. 

untarred (362 c).2I cts. per lb. 

cuffs. (See “Cuffs.”) 

hackled, known as “line of hemp” 

(360).$50 per ton. 

hydraulic hose wholly or ptly. of (368). 

20 cts. per lb. 


123 

H 

Per ct. 

Indian, cr., drug (560).Free. 

manila (595).Free. 

mfs. of, or of which it is ch. v. -f -f 

(371). 50 

mats and rugs (371 a). 50 

rags for paper stock (670).!...Free. 

ropes or cords other than cordage and 

twines (371 a) . 50 

sail duck or sail canvas, including half¬ 
duck (371 Nov. 16, 1843, N. Y., 

and Boston). 50 

sash cord (371 s. s., 487). 50 

school satchels (371 s. s., 5834). 50 

seed (699).Free. 

oil (43).10 cts. per gal. 

sheetings (371). 50 

shirts. (See “ Linen.”) * 

sunn or brown (597).Free. 

threads. (See below “ Yarns,” etc.) 
tow or codilla (359 s. s., 7252). 

^ ct. per lb. 

twine (371 a). 50 

unmfd. (See above “ Hemp.”) 
called “Italian flax,” but really 
hemp (360 s. s., Oct 24, 1859). 

$25 per ton. 

waste, as tow (359 s. s., 9381). 

^ ct. per lb. 

wearing apparel. (See “ Linen. ”) 
yarns or threads wholly or ptly. of. 
val. not over 13 cts. per lb. (370 a). 

6 cts. per lb. 

val. over 13 cts. (370 5). 45 

Henbane leaf, cr. (560).Free. 

not cr. (24). ] 0 

Henna leaves, cr. (560).Free. 

ground (24 s. s., 9956). 10 

Henriettas, silk and wool, dtbl. as “ dress 
goods” under 395 (s. s., 5953, 

10,571). 

Herbal extracts, so-called (75 a, s. s., 

9227). 25 

Herbs, not edible, cr. (560).Free. 

gr. or advanced but not mixed (24).... 10 

mixed and ground (773 5, s. s., 9392, 

9863). 20 

Herring-bone trimmings, cotton (373 a, 

s. s., 8664, 10,340, 10,757).. 60 

Herring oil (46).8 cts. per gal. 

Herrings, fresh (2945).i ct. per lb. 














































124 

H 


SCHEDULE OF DUTIES. 


Per ct. 

Herrings (kippered) in tin can, or pkgs. 
dtbl. under 294 a (s. s., 10,738). 

^ ct. per lb. 

pickled or salted (294 cr)...| ct. per lb. 


For further particulars {See 
^^FishF) 

Herring’s “Extract Cannabis Ind.” 

(75a, s. s., 8503-4). 25 

Herva matte, med. pr. (75 a, s. s., 7918). 25 
Heva-yerba, Brazilian tea (773 6, s. s., 

3909). 20 

Hide cuttings, raw, with hair or not 

(606).Free. 

rope (607).Free. 


Hides, consular certificates of non-infec¬ 
tion. (Sees. s., 11,009). 

Not at present required from North, 
Central, or South America. 
{Ibid.) 

of neat cattle, for circular as to pro¬ 
hibited impt. of (sees, s., 10,286). 
raw, hair removed by liming (605 s. s., 

3720).Free. 

or uncured whether dry, salted, or 

pickled (605).Free. 

tanned or dressed. (See “Leather.”) 
walrus, tanned, but not dressed and 

finished (456 o, s. s., 4888). 20 

Hinges (butt and other) and hinge 
blanks, iron or steel (158). 

2t cts. per lb. 

same of other metals (215). 45 

Hoarhound seed (699).Free. 

Hobby horses, toys (436). 35 

Hob-nails, wrought-iron or steel (174). 

4 cts. per lb. 

Hods, coal, of metal -f- + (215). 45 

Hoes, iron or steel (215). 45 

Hoff’s malt ext., dtbl. under 338 a as 
other malt extracts (s. s., 10,863). 

Hog products from Denmark and 
Sweden. (Sees. s., 8626.) 

Hogs’ bristles, unmfd. (426). 

10 cts. per lb. 
hair curled for beds or mattresses 
(450). 15 


H 

Per ct. 

not curled or mfd. (604).Free. 

not curled and bristles mixed (426 

s. s , 8667).10 cts. per lb. 

Hogsheads, empty (228). 30 

Holdfasts. (See “ Hooks. ”) 

Hollands, cotton, as C. cloth (s. s., 10,346, 
10,558). 

linen, as linen mfs. H—h under 371. 
Hollow-ware, cast, if coated, glazed or 

tinned * (163).3 cts. per lb. 

cast-iron, other than above (161). 

Ixn cts. per lb. 
so-called, of glazed and pressed 

sheet-iron (215 s. s., 6396). 45 

so-called of wood pulp (461 s. s., 

9644). 35 

Home value, as well as foreign, to be 
reported by appraisers, on unclaimed 
goods before sale thereof (s. s., 8575). 
Homeriana, prop. med. pr. (75 a, s. s., 

6564). 25 

Homoeopathic coffee, Dr. Wilmer 
Schwabe’s (321 s. s., 6922). 

11 cts. per lb. 
Honduras, collection of duties on mdse, 
arriving from by parcels post (s. s., 
8791). 

Hones and whetstones (608).Free. 

Honey (278). 20 cts. per gal. 

Hoods. (See “Hats.”) 

Hoof-pads, rubber and iron (215 s. s., 

.6994). 45 

Hoofs, unmfd. (609).Free. 

Hooks and e 3 ^es, metal (215 s. s., 9159).. 45 

fish (215). 45 

on silk gimp (215 s. s., 5587). 45 

with artfl. bait (215 s. s., 7013). 45 

iron wire, shaped by pressure (215 

s. s., 7668). 45 

or holders, metal and rubber (215 s. s., 

9244). 45 

or holdfasts, plumbers’, iron or steel 
forgings (139 s. s., 7404). 

2 | cts. per lb. 
but not less than 45 
reaping or grass (215). 45 


Under the provisions of former laws the Department in s. s. 6396 and 8527, and the Board of 
General Appraisers in s. s., 10,414, held that saucepans, wash-hasins, etc , made of sheet iron, coated 
and glazed were not commercially known as “ hollow-ware,” and that “ hollow-ware is a trade name 
given only to hollow cast-iron kitchen utensils.” It is noteworthy in this connection that the 
word “cast” is added in the present law. (See paragraph 163.; 



































SCHEDULE OP DUTIES. 


Per ct. 

Hoop bolts, so-called, of sawed elm 
boards, dtbl. as sawed lumber under 
218 s. s., 8355). 

iron or steel. (See those titles), 
strips, elm, unmfd. (220 6, s. s., 5655). 20 

timber, rough (223 s. s., 3035).20 

round, in bark (754 s. s., 3627). 

Free. 

Hoops, iron barrel. (See ‘ ‘ Iron. ”) 

toy (436). 35 

wood, finished (230 s. s., 3903). 35 

Hop poles (755 s. s., 3204, 5105).. Free. 

powder or lupuline, cr. (560).Free. 

roots for cultivation (610).Free. 

Hops (279)..15 cts. per lb. 

iron drums contg. (s. s., 8264)...Free. 

Horehound. (See ‘ ‘ Hoarhound. ”) 

Horn, all mfs of, or of which it is ch. v. 

+ + (460). 30 

buttons (430). 50 

combs (460). 30 

cut into pieces of proper lengths for 
handles of knives (other than pen 
or pocket) stained or dyed and other¬ 
wise prepd. (460 s. s., 6352, 9830).. 30 
{but see also s. s., 6616.) 
same as parts of pen- or pocket-knives 
(see 165). 

partially mfd. -f + (460 s. s., 6352, 

9830). 30 

pith sizing (773 6, s. s., 4750, 4786)... 20 
piths, unmfd. (611 s. s., 4786)...Free. 

plates for lanterns or stoves (460). 30 

strips, polished, bored and ends 
rounded, for use as corset or dress 
stays (611 s. s., 7519, 9879) 

Free. 

unmfd. (611).Free. 

wound or united with cotton thread, 

horn ch. v. (460 s. s., 7907). 30 

tips, unmfd. (611).Free. 

Horns, animal, and parts of, unmfd. 

(611).Free. 

metal, of all kinds, musical and other 

+ + (215). 45 

toy-, exc. e. w, and rubber (436). 35 

all other mfd. + + according to 
material. 

Horse blankets, halters, etc., accompany¬ 
ing free horses, admitted free with 
them (s. s., 6777). 


125 

H 

Per ct. 

clippers (215 s. s., 8523).. 45 

cloth or sacking, so-called, of jute, 
dtbl. under 374 (s. s., 10,538). 
clothing, such as bandages, hoods, 
etc., chiefly of W., dtbl. under 392 
(s. s., 8132). 
hair. (See “Hair.”) 

protectors (215 s. s., 9734). 45 

shears (215 s. s., 3195). 45 

shoe iron, classification of (s. s., 1587). 

nails (174). 4 cts. per lb. 

shoes, wrought-iron or steel (176). 

Ij^^ cts. per lb. 
striped sacking of jute for mf. of horse 
blankets, dtbl. under 374 (s. s., 
7265). 

Horses, circus, not free under 686 (s. s., 
9633). 

entry of, when household effects under 

516 (s. s., 7761).Free. 

impt. by Indians not free under 674 
(s. s., 2191, 7743). 

impt. by physicians for prof use, dtbl. 

(s. s., 7180). 

impt. to be trained, and exp. dtbl. 

(s. s., 8627). 

living, val. less than $150 (247 a). 

$30 each. 

val. $150 or more (247 h) . 30 

of immigrants. (See “Immigrants.”) 
performing, impt. temporarily by in¬ 
dividuals for exhibition, 7 iot free 
under 483 a (s. s , 10,814). 
sp. impt. under regs. for breeding pps. 

(482 s. s., 10,305).Free. 

Hose, leather (461). 35 

if metal rivets and couplings ch. v. 

(215). 45 

linen hydraulic, wholly or ptly. of flax, 
hemp, or jute (368). ...20 cts. per lb. 
rubber, of which rubber is ch. v. 

(460). 30 

rubber and textile fabrics, according 
to material of ch. v. 

Hosiery, cashmere knit fabrics dtbl. 
under 392 (s. s., 10,335). 
cotton with silk clocks of inconsider¬ 
able value, as cotton hose under 
352-3 (s. s., 5833). 

merino knit fabrics, dtbl. under 392 
(s. s., 6135, 8265). 

































126 

H 


SCHEDULE OF DUTIES. 


Per ct. 

Hosiery, of cotton or other veg. fiber, to 
wit: stockings, hose and half-hose 
made on knitting machines or frames 

and H—h (352). 35 

same^ selvedged, fashioned, narrowed 
or shaped wholly or in part by 
knitting machines or frames, or 
lath hy hand^ finished or not^ in¬ 
cluding such as are com. kn, as 
“seamless stockings, hose or half- 
hose” (s. s., 5961, 6248). 
val. not over 60 cts. per doz. pairs 
(353o)...20 cts. per doz. pairs and 20 
val. over 60 cts. and not over $2 
(353 5)...50 cts. per doz. pairs and 30 
val. over $2 and not over $4 (353 c). 

75 cts. per doz. pairs and 40 
val. over $4 (353 c?). 

|1 per doz. pairs and 40 
saxolaine, dtbl. under 392 (s. s., 7756). 
silk, impt. to be used by clericals, not 
free as “regalia” (s. s., 9197). 
silk plaited, silk ch. v. (413 a, s. s., 

8706). 60 

woolen or pt. W. knit fabrics, dtbl. 

under 392 (s. s., 6513, 10,736X 
woolen, other than knit fabrics (396a). 

49J cts. per lb. and 60 
Hospitals for insane, not allowed free 
entries under 677 (s. s., 9610,10,845). 
House furniture, all + -|- according to 
material (s. s., 8162). 

of wood, wholly or ptly. finished (230). 35 

Household effects. (See “Effects,” see 
also s. s., 7761, 8267, 8530, 9703, 
11 , 021 ). 

bakers’ wagons, impt. under 516 (s. s., 

7610).Free. 

boat, old, and in use, imported as, 

under 516 (s. s., 7611).Free. 

emigrant’s, brought by his family 
after his arrival and settlement 

(516 s. s.,7805).Free. 

intended for sale not entitled to free 
entry (s. s., 7143). 

not mdse, of Am. citizens dying 
abroad (675 s. s., 2468, 2724)..Free. 
small safes impt. as, under 516 (s. s., 

9703).Free. 

Hubs for wheels, of wood, rough-hewn 
or sawed only (223 s. s., 3863). 20 


Per ct. 

same further mfd. (230). 35 

metal ch. v. (215). 45 

Huckabucks, linen, dtbl. under 371. 

Human skeletons and other preps, of 

anatomy (707).Free. 

Hungary water, cosmetic (77). 50 

Hunters’ and trappers’ guns, impt. under 

686 (s. s., 10,967).Free. 

Hunyadi Janos water, nat. min. water 

(650 s. s., 7023).Free. 

Hunting horns, metal (215). 45 

knives. (See “Knives.”) 

Hyacinth bulbs (699).Free. 

Hydrate of chloral (74).50 cts. per lb. 

of, or caustic potash, refined in sticks 

or rolls (70).1 ct. per lb. 

unrefined (685).Free. 

of soda or caustic soda (81).l ct. per lb. 
Hydraulic cement, in barrels, sacks or 
other pkgs. (95 a).8 cts. per 100lbs. 
including weight of barrel or pkg. 

in bulk (95 h) .7 cts. per 100 lbs. 

Hydraulic hose. (See “Hose.”) 
lime, dtbl. as cement -j—h (95 c, s. s., 

3517). 20 

press cloth, dtbl. under 392 (s. s., 
6056). 

Hydriodate of potash (71). 50 cts. per lb. 

of soda (76). 25 

Hydrobromic acid (473).Free. 

Hydrocarbonate of lime, as whiting, 
which see (59 July 27, 1866, E. Gr.). 

Hydrometers, met. ch. v. (215). 45 

glass ch. V. (108). 60 

Hydro-quinone or hydro-chinon (76 s. s., 

9019, 9276). 25 

Hygrometers, glass ch. v. (108 s. s., 

4826). 60 

H3^oscyamia (76). 25 

Hyoscyamus or henbane, cr. (560)..Free. 

not cr. (24). 10 

Hj^podermic needles (215 s. s., 9526). 45 

sjwinges (215 s. s., 8685). 45 

Hypophosphorous solution acid (473). 

Free. 

Hyposulphate of soda (76). 25 

I 

Ice (612).Free. 

Ice cases, paper (425, s. s., 10,888). 25 

Iceland moss (653).Free. 



































SCHEDULE OF DUTIES. 


I 

Ice machine, rough castings for (161 
s. s., 8052).per lb. 

Ichtryol (76 s. s., 9408). 

Illuminating oils. (See ‘‘ Oils. ’’) 

Illustrated books, maps, and charts + -j- 

(423). 

newspapers and periodicals. (See 
those titles.) 

Imitations. (See titles of articles im¬ 
itated.) 

Immediate transportation. (See index 
to Part I.). 

bottles in bulk not entitled to (s. s., 
7988, 8001). 

consignees at interior ports (s. s., 9237, 
9885, 10,636, 10,976). 
entries of values, under pro forma in¬ 
voices, binding on importer (s. s., 
10,034). 

invoices always required (s. s., 7467). 
passengers’ baggage and effects, new 
regs. (s. s., 8109). 

Immigrants, bonds for care of (s.s., 7698). 
may be forcibly detained for examina¬ 
tion (s. s., 10,084). 

dying on vessels before being landed, 
disposition of (s. s., 10,003). 
landing of convicts, lunatics, idiots 
and paupers, prohibited under im¬ 
migration acts (s. s., 5811, 10,375, 
but see also s. s., 10,447, as to cer¬ 
tain idiots). 

musicians, when admitted as artists 
(s. s., 10,429). 

Immigrants’ effects,* to wit: all wearing 
apparel, in actual use, and other 
personal effects f (not. merchan¬ 
dise), professional books, imple¬ 
ments, instruments, and tools of 
trade, occupation, oremployment, 
of persons arriving in the U. S. 
But not to include machinery or 
other articles impt. for use in any 


127 

I 

Per ct. 

mfg. establishment, or for other 
persons, or for sale (686, 752, T. 

D., 23, 46, and 94).Free. 

books, libraries, or parts of libraries, 
and other household effects of per¬ 
sons or families from foreign coun¬ 
tries, if actually used abroad by 
them not less than one year and 
not intended for other persons, 
nor for sale (516 T. D., 23, 46, 

94)...Free. 

teams of animals, t including their 
harness and tackle and the wagons 
or other vehicles actually owned 
by persons emigrating to the U. 

S. from foreign countries with 
their families, and in actual use 
for tUexmrpose of such emigration^ 
under regs. (483 5, and see T. D., 

23, 46, and 94. Also “Effects,” 
and notes to, and s. s., 4136). 
entries by others than owner. (See 
rule as to, s. s., 4671). 
hand-looms brought by weaver to 
use in his dwelling house (686 

s. s., 8191).Free. 

steam pump and boring apparatus 
and appliances for deep prospect¬ 
ing, not tools of trade under 686 
(s. s.,^8021). 

provisions for families and feed for 
teams, dtbl. (s. s., 10,834). 
what teams of unmarried persons free 
(s. s., 8757). 

Immortelles, bleached (773 5, s. s., 7370, 

see also s. s., 8639, and 10,073). 20 

Implements of iron or steel -f -f- (215 

s. s., 8535). 45 

professional, of persons arriving in 
U. S. (See “Immigrants” or 
“Effects.”) 

Importations by mail. (See ‘ ‘ Mail. ’ ’) 
prohibited. (See “Articles.”) 


An immigrant as defined in the customs laws^ is “ one who immigrates or removes into a country 
with the intention of fixing his residence there, or who arrives in a country with the intention of 
remaining,” and a former residence here does not invalidate his right to the free entry of his 
effects on his second arrival (s. s., 3666. See also “ Effects” and notes under that title.) 

t Personal effects of immigrants must be imported within six mouths before or after the owner’s 
arrival (s. s., 1296). 

X Held 7wt to apply to trotting horses used as such in Canada, and of high value for their speed, 
and brought thence by an immigrant to be used here for the same purpose (s. s., 1740'. 


















128 SCHEDULE OP DUTIES. 

I I 


Per ct. 

Improvements in the arts, models of 
(652).Free. 

Incense powder, comp, of gum olibanum 

and certain salts (773 s. s., 10,232). 20 

Indecent articles. (See “Articles.”) 

Index, decennial, of a German publica¬ 
tion, not free under 657 (s. s., 9259). 

(But quaere. Is it not free under 
513a?) 

India hemp. (See “East India.”) 

ink (30 s. s., 7714). 30 

malacca joints, not further mfd. than 
cut into suitable lengths for the mfs. 
for which they are intended (756/). 

Free. 

same further mfd. for finished or un¬ 
finished canes (230). 35 

Indian corn or maize (256). 

15 cts. per bush, of 56 lbs. 
corn-meal (257). 

20 cts. per bush, of 48 lbs. 
goods brought from Canada by travel¬ 
lers for presents, souvenirs, or 
mementoes not free (s. s., 376). 

hemp, cr., drug (560).Free. 

madder, grd. orprepd., and all extracts 

of (639).Free. 

peltries and other usual goods and 
effects of Indians passing or repass¬ 
ing the boundary line of the U. S., 
if not in bales or other pkgs. un¬ 
usual among them * (674).Free. 

red. (See “ Colors.”) 

India rubber, cr. and milk of (613)..Free, 
cuttings or waste, fit only for remf. 

(613 s. s., 6067).Free. 

old scrap or refuse, worn out by use 

and fit only for remf. (613).Free. 

rough sheets of, crude (613 s. s., 
3718).Free. 


Per ct. 

Manufactures of to wit: 
all specified mfs. of, or of which it is 
ch. V. + + excluding those of hard- 

rubber f (460). 30 

same + + if hard-rubber ch. v.f (461) 35 
articles specifically enumerated and 
subjected to the same rates of 
duty, whether '^elastic or noii- 
elasticf under paragraphs 354 6, 

398, and 412 respectively, are the 
following, viz. : 
cotton. 

braces, galloons, gimps, goring, 
suspenders, and webbing under 

3546, at. 40 

silk or silk ch. v. 

beltings, bindings, braces, braids, 
cords and tassels, fringes, gal¬ 
loons, gorings, suspenders and 

webbings, under 412, at. 50 

wholly or ptly. of W., wstd. or 
animal hair. 

beltings, bindings, braces, braids, 
buttons, or barrel-buttons, or 
buttons of other forms for tas¬ 
sels or ornaments, cords, cords 
and tassels, dress trimmings, 
embroideries, fringes, galloons, 
gimps, gorings, head-nets, laces, 
suspenders, and webbing, under 

398, at..*60 cts. per lb. and 60 

The following articles are also specified^ 
viz.: 

clothing, ready made, and articles of 
wearing apparel, in part of, -f -f- 
(excepting gloves and elastic arti¬ 
cles sp. provided for) as follows, viz.: 
if cotton, linen, or other veg. fiber 
is comp, of ch. v. (349 6, s. s., 

11,065) t .50 cts. per lb. and 50 


" See s. s., 2191, 2315, 3450, 53G8, 7743, 8249, and 8529, for rulings, under former laws as to these 
effects. 

f Webster defines “ VulcanizationP as “ the art or process of imparting new properties to caout¬ 
chouc, by causing it to combine with sulphur through the agency of a high temperature, a method 
discovered by C. Goodyear, of New York. This may be so doue as to leave it soft and elastic, or to 
harden it into a substance like horn.’' 

If this definition is correct, the provision in paragraph 461, would seem to be limited to that 
class or description of vulcanized rubber which is “ known as hard-rubber ; ” and paragraph 460 to 
cover all articles of India rubber n. o. p. f., including those of “ soft and dastic” vidcanized rubber. 

J The Board of General Appraisers in s. s., 11,065, decide that the proviso (349 6) does not embrace 
the “handkerchiefs and neckties or neckwear” enumerated in the first clause of the paragraph, 
and that these articles are subject only to the ad val. rate of 50 per cent. 


















I 


SCHEDULE OF DUTIES. 


Per ct. 

same, if silk is comp, of ch. v. (413 b). 

8 cts. per oz. and 60 
same, if ptly. of W., wstd. or animal 

hair (396-7).49J cts. per lb. and 60 

Unspecified mfs. and articles wholly 
or ptly. ofi including representative 
selections from the very numerous 
decisions relating to the same. 
and cotton endless belts, rubber cb. v. 

(460 s. s., 3212). 30 

cotton cloth, prepd. with carbolic 
acid, for med. pps. (75 a, s. s., 

4531)... 25 

cotton + + if C. ch. v. are dtbl. at 
the highest rates on cottons of 
like description ( 775 ). 
leather foot balls, rub. ch. v. (460 


s. s., 10,557). 30 

silk mfs. H—h according to comp. 

of ch. V. under 414 or 460. 
wood erasers, rub. ch. v. (460 s. s., 

8074). 30 

same if wood ch. v. (230). 35 


wool tennis balls, dtbl. under 392 as 
mfs. ptly of W. (s. s., 10,511). 
arctic boots and shoes, rubber and W. 


(396 s. s., 1530)..49| cts. per lb. and 60 
articles + + (460 s. s., 5940, 8638)... 30 

bags (460 s. s., 5390, 6018, 10,889). 30 

balloons, toy and other (460 s. s., 5390, 

6018, 10,889). 30 

balls, of all sizes, hollow or solid, toy 

or other, if rub. ch. v. (460). 30 

blankets, endless, of layers of C. cloth 
united by rubber cement, C. ch. v. 

(355 s. s., 8226). 40 

catheters and bougies, r. ch. v. (460 
s. s., 7319, 11,071). 30 


cloaks, waterproof, S. ch. v. (4135, 

s. s., 8878). 8 cts. per oz. and 60 

same, ptly. of wool, wstd. or hair 
(397 s. s., 7184, 8878). 

49^ cts. per lb. and 60 
coats of cotton and, rub. ch. v. (460 


s. s., 6069).30 

.same if C. ch. v. (355)....,. 40 

cloth (waterproof) + +. 
val. not over 25 cts. per sq. yd. 

(369 a). 40 

val. over 25 cts. (369 b). 

15 cts. per sq. yd. and 30 

9 


129 

I 

Per ct. 

dolls, bathing, whistling, or other (436 


s. s., 3394). 35 

glove cleaners (460 s. s., 2586). 30 

gusset-web, of silk and, S. ch. v. (412 

or 414 s. s., 3696). 50 

hoof pads of iron and, (215 s. s., 5940, 

^ 6994). 45 

inhalers, according to comp. ch. v. 
injection bags or syringes according to 
comp. ch. V. 

jewelry, so-called, but hard-rubber 

imitations of jet (461 s. s., 1605). 35 

match boxes, hard-rubber ch. v. (461 

s. s., 4829). 35 

mats (460 s. s., 4252). 30 

nipple shields, according to material. 

nipples, all rubber (460). 30 

para sheets. (See below “Sheets,” 
etc.) 

partial mfs. of, as mfs. 

pessaries (460). 30 

same, of hard-rubber (461). 35 

piping, parts of artfl. fl. (443 s. s., 


pneumatic hooks or holders, of brass 

and rubber (215 s. s., 9144). 45 

pouches for tobacco, chewing and 

smoking (468 a). 70 

same unlined and incomplete (460 s. s., 


rolled in sheets of uniform width and 
thickness, ptly. mfd. (460 s. s.. 


setons (460)... 30 

sheets (para and other), or in cakes, or 
other forms, advanced beyond crude, 
whether vulcanized or not (460 s. s.. 


shoes and boots, with felted linings, 

part wool (460 s. s., 1536). 30 

same, wholly of rubber (460). 30 

same, old and fit only for remf (613, 
but see also s. s., 5589, 10,406).Free. 

stomach tubes (460)... 30 

if hard-rubber (461). 35 

strips or cords of, slightly colored, for 
mf. of webbing, artfl. fl. and other 

articles (460 s. s., 3625). 30 

surgical appliances, wholly or ptly. of, 
according to description of rubber, 
or mat. of ch. v. (s. s., 5520). 











































130 SCHEDULE OP DUTIES. 

I I 


Per ct. 

India-rubber, toys of, or of wliich it is 

ch. V. (460) . 30 

same if hard-rubber cb. v. (461). 35 

tubing, plain and uncolored, although 
for use in mf, of artfl. fl. (460 s. s., 

8551). 30 

India shawls, camels’ hair or cashmere 

(396 s. s., 1535)..492 cts. per lb. and 60 
Indians, dog fish oil, impt. by (674 s.s., 

8529).Free. 

horses impt. by, dtbl. (s. s. 7743) 

Indigo (614).Free. 

artfl. (61).. 25 

artfl., so-called, but really Prussian 
blue, dtbl. under 50 (s. s., 8312, and 
see ‘‘ Colors ”). 

auxiliary (202 a, s. s., 3428, 4990). 20 

car mined (29 h) .10 cts. per lb. 

extracts or pastes of (29 a). 

I of 1 ct. per lb. 
ground or powdered, but not carmined 

(614 s. s., 3592).Free. 

Indigotine or pulv. carmined indigo 

(29 5, s. s., 3953).10 cts. per lb. 

Indurated fiber wares (461). 35 

Infants’ bibs, cotton, emb. (373 a, s. s., 

10,485). 60 

Infusion alcoholique de brou de noix, at 
53 degrees (331 s. s., 5682). 

$2.50 per pf. gal. 
Infusions, all known as non-alc. med. pr. 

-b “h (75 a) . 25 

if ale. med. pr. + + (74).. 50 cts. per lb. 
Ingots, iron or steel. (See those titles.) 

Ink, all kinds of, including India, 
printers’ and other (30 s. s., 7714, 
8891, 8923). 30 


Per ct. 

blotters, part wool, dtbl. under 392 
(s.s., 7208). 

bottles, stoneware, cream colored or 

glazed only (101 5, s. s., 3276). 55 

extractors, in pencil form, wood filled 
with chemicals,if wood ch. v. (230) 35 
if chemicals, ch. v. probably (773 5) 20 
(but see s. s., 10,791.) 
stands according to material. 

Insect powder, dried flowers ground (24 


s. s.,6I61). 10 

Insects, dried, cr. drugs (560).Free. 

not cr. (24). 10 


Inspection of meats for expt. (857-868 
also 871, 2, 3). 

Inspectors, insignia of (s. s., 7540). 

Institutions, special importations for, 
viz. : * 

casts of alabaster, bronze, marble, or 
plaster of Paris, drawings, etchings, 
paintings, statuary, and philosophi¬ 
cal and scientific apparatus, instru¬ 
ments and preparations t specially 
imported, under regs., in good faith, 
for the use of any society or institu¬ 
tion incorporated or established for 
religious, philosophical, educational, 
scientific, or literary purposes, or 
for the encouragement of the fine 
arts, and not for sale J (677)...Free, 
colleges, academies, schools, and semi¬ 
naries of learning in the U. S. are 
entitled to the free entry also, in 
addition to the above, of the follow¬ 
ing articles specially imported for 
their use or by their order under 
regs., viz. : 


* “The provisions of law exempting certain articles from payment of duty when imported for 
educational and other institutions are applicable only to such articles when ‘specially imported in 
good faith for the use’ of such institutions and not for sale,’' and, 

1. “ An importer cannot furnish goods from his stock to an institution and afterwards import 
an identical lot of goods duty free in exchange for the goods furnished from his stock.” 

2. “ He cannot furnish goods from kis stock to an institution as a loan, and afterwards import an 
identical lot of goods duty free and keep such goods in exchange for those furnished from his 
stock.” 

3. “ He cannot sell to an institution a shipment in transit and enter such goods duty free.” 

4. “An institution has no right to sell any apparatus, which has been imported duty free, to its 
students ” (s. s., 9342). 

f This includes samples of chemical and pharmaceutical preparations imported for a college of 
pharmacy (s. s., 2311), and chemical salts and preparations for college laboratories (s. s., 2802). 

X The sale or distribution of articles imported free under 515,677, and 692, subjects them to seizure 
and forfeiture (s. s., 3186. See same for form of oath). 
























I 


SCHEDULE OF DUTIES. 


books maps, lithographic prints, 
not more than two copies in any 

one invoice, under 515.Free. 

also, regalia, * gems, statues, 
statuary, and specimens of 
sculpture under 692.Free. 

educational, certain crystal weights for 

(677 s. s., 7498).Free. 

affidavits and oaths for free entries 
of books, etc., for (s. s., 5821, 
6550, 6557). 

rules for free entries of importations 
for (s. s., 6041). 

scientific, withdrawal by, of alcohol free 
of tax (s. s., 9472). 

Instruments, musical and parts of, except 
toys, according to material. 


toy, + -f (436). 35 

strings for of gut (529).Free. 

of metal (215). 45 

silk ch. V. (414 a) .. 50 


philosophical according to material, 
sp. imp. (See “Institutions” and 
“Societies. ”) 

Insulated copper wire (215 s. s?, 5899)... 45 

Insulators, of earthy or mineral sub. 

(1015, s. s., 6699). 55 

other according to material. 

Integuments of animals + + (507). 

Free. 

Interest and costs in judgments (s. s., 
7053, 8563, 7688). 

Internal revenue tax on cigars, snuff and 
tobacco. (See those titles.) 
mdse, iiiipt. subject to, under 826, 

Pt. I., is entitled to privilege of 
w. h. under 988, Pt. 1. (s. s., 7435). 
sale, etc., of unclaimed goods sub¬ 
ject to (s. s., 8372). 
stamps, English, not mdse, and 
not dtbl. (s. s., 7223). 
foreign, when an element of dtbl. 
value of mdse, on which they 
are placed (s. s., 6382). 
tax, foreign, as a stamp tax on 
cigars, part of the dtbl. value 
(s. s., 10,783). 


131 

I 

Per ct. 

International tunnel, cylinders for use in 
construction of, dtbl. (s. s., 9957). 
materials for construction, dtbl. (s. s., 
7947). 

shield or shell, for use in construction 
of, dtbl. (s. s., 9483). 

Inventions, models of, including patterns 

for machinery (652).Free. 

but no articles shall be deemed models 
or patterns, which can be fitted for 
use otherwise (652). 

Invoice currencies, requirements as to, 
under sec. 2837, Kev. St. (Pt. I., 

895) s. s., 8019, 8243. 
valuation of, when first given in 
francs and reduced to florins (s. s., 
10,218). 

declarations, agents must have power 
of atty. to sign, etc. (s. s., 3942). 
descriptions of goods (s. s., 9705). 
quantity, rule as to entry of (s.s., 7552). 
values, additions to under protest and 
appeal to avoid forfeiture, final 
(s. s., 7075). 

Invoices, consular, authentication of by 
agent of consignees (s. s., 10,210). 
authentication of, in Canada (s. s., 
4177). 

not ordinarily required on mdse, 
valued under $100 (s. s., 4622, 
10,293). 

not required for mdse, in transit to 
Mexico (s. s., 7893). 
required for free goods, but not for 
transit goods (s. s., 9378). 
foreign weights and measures to be 
stated in, under 895 Pt. I. (s.s., 7348, 

7531). 

correction of clerical errors in (s.s. ,6590). 
fraudulent, not condoned by additions 
to value on entry (s. s., 8013). 
goods of one invoice, separately entered 
for consumption and w. h. subject 
to like liabilities (s. s., 5779). 
pro forma, entries of values under (I. 

T. and other) binding on importers 
(s. s., 4456, 10,034). 


* The term “ regalia ’’ to embrace only such insignia of rank or office, or emblems, as may be worn 
on the person, or borne in the hand during public exercises of the society or institution, and not to 
include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of 
individuals. 
















132 SCHEDULE 

I 

Per ct. 

Invoices, pro forma, addl. duties for un¬ 
dervaluations under (s. s., 9544). 
restrictions as to (s. s., 8360,10,115). 
requirements under act of June 10, 

1890 (s. s., 10,366). 
shippers’ right to verify (s. s., 8415). 
short shipments of goods in, must be 
accounted for, to exempt from duty 
(s. s., 8376). 

substitution of after entry (s. s., 4270). 
when and how mdse, covered by one 
invoice, may be entered in part for 
expt. and part for consumption (s. s., 
5341). 

lodate and iodide of potash (71). 

50 cts. per lb. 

Iodine, crude (615).Free. 

resublimed (31).30 cts. per lb. 

salts H—h (76). 25 

Iodoform (32).$1.50 per lb. 

Ipecac (616).:.Free. 

Iridium (617).Free. 

Iris, or orris root, cr. (560).Free. 

as pulverized dentifrice (77). 50 

IKON. 

CHEMICALS, ETC., VIZ. : 

acetate of (76). 25 

carbonate of (76). 25 

chromate of, or chromic ore (132). 15 

color of lac, as varnish (56 a, s. s., 

2039). 35 

liquor (76). 25 

oxide of, crude (651 s. s., 5972)..Free. 
of, med. pr. if ale. (74). 50 cts. per lb. 

same not ale. (75 a). 25 

or colcothar, dry, as paint (61 a, 

s. s., 2961, 4914). 25 

known as “crocus martis” (773 5, 

s. s., 9265). 20 

pills (75 a, s. s., 6837). 25 

powder, so-called, or wire reduced to 
a fine powder by hydrogen, med. pr. 

(75a, s. s., 681, 1747). 25 

sulphate of, green vitriol, or copperas 

(23).^ of 1 ct. per lb. 

sulphuret of, in its natural state, or 
sulphur-ore, contg. not over 3^ per 
cent, of copper (133 5).. 75 cts. per ton. 
but sulphur-ore contg. over 2 per 


OF DUTIES. 

I 

Per ct. 

cent, of copper must pay in addi¬ 
tion to the above rate for the cop¬ 
per it contains (133 c)..^ ct. per lb. 
IRON. 

UNMANUFACTURED, VIZ.: 
all iron, of whatever shapes or sizes, in 
the mf. of which charcoal is used as 
fuel, must pay a duty (136 e) of not 

less than.$22 per ton. 

band, hoop, scroll, or other -f + 
valued at not over 3 cts. per Ih.* 
not over 8 inches wide and less than 
I of an inch thick, as follows, viz.: 
if not thinner than No. 10 w. g. 

(140 a).1 ct. per lb. 

if thinner than No- 10 and not thin¬ 
ner than No. 20, w. g. (140 5). 

It^^ cts. per lb. 

if thinner than No. 20 (140 c). 

cts. per lb. 

all of the above valued at over 3 cts. 
per lb. are dtbl. as “shapes of 
rolled iron -f- ” under 136 5 * at 

cts. per lb. 

which, however, must not he less 

(136 c?) than . 35 

No article -f -f, wholly or ptly. mfd. 
from band, hoop, or scroll iron, or 
of which such iron shall be the 
comp. mat. of ch. val. shall pay a 
lower rate of duty than is imposed 
on such iron material (151). 
all band, hoop and scroll iron, gal¬ 
vanized or coated with any other 
metal or metals, must pay f of 1 
ct. per lb. '"'‘more duty ” than the 
rates imposed upon corresponding 
gauges or forms of common or 
black sheet or taggers’ iron (143 a), 
and all hoop or band iron cut to 
length, or wholly or ptly. mfd. 
into hoops or ties for baling pps., 
or flared, splayed or punched, with 
or without buckles or fastenings, 
and barrel hoops of iron, must pay 
3 ^ of a cent, per lb. “ more duty,'* 
than that imposed upon the iron 
of which they are made (140 d, e, 
and /). 


* See note to 140 a. 


























I 


SCHEDULE OF DUTIES. 


Per ct. 

bar, rolled or hammered, excepting 
charcoal iron, as follows : 
flats, not under 1 inch wide nor 
under f inch thick (135 a). 

of 1 ct. per lb. 

narrower or thinner than above 

(135t?).1 ct. per lb. 

round, not under f inch diameter 

(135 h) .^ of 1 ct. per lb. 

under f inch, and not under 
inch diameter (135 e). 1 ct. per lb. 
in coils or rods, under xV inch in 
diameter (136 a). l^ cts per lb. 

but not less (136 d) than. 35 

square, not under | inch square 

(135 c).^ of 1 ct. per lb. 

under | inch square (135/). 

1 ct. per lb. 

bars or shapes of rolled iron + -f 

(136 h) .1^3^ cts. per lb. 

but not less (136 d) than. 35 

bar, of mixed grades; the proportion 
subject to higher rate must be con¬ 
siderable to subject the whole in¬ 
voice to the higher rate (s. s., 
5436). 

all iron in slabs, blooms, loops, or 
other forms, less finished than iron 
in bars, and more advanced than 
pig-iron, except castings, to be 
rated as iron in bars, and pay a 
duty (136 c) of .. 1 ^ of 1 ct. per lb. 

but not less (136 c?) than. 35 

all iron bars, blooms, billets, or 
sizes or shapes of any kind, in the 
mf. of which charcoal is used as 
fuel, are subject to a duty of not 

less (136e) than.$22 per ton.* 

bars for railways (see under this 
title “Railway Iron ”). 
bars or rods of iron or steel, of what¬ 
ever shape or section, which are 
cold-rolled, cold-hammered or 
polished in any way in addition 
to the ordinary process of hot- 
rolling or hammering, must, be- 


133 

I 

Per ct. 

sides the rates provided for on 
ordinary bars and rods, pay in 
addition thereto (152 a). 

i of ct. per lb. 
bar-ends, dtbl. as bar-iron under 135 or 
136 (s. s., 3624, 6351, 9358). 
boiler or other plate-iron or steel (ex¬ 
cept saw-plates otherwise provided 
for), not thinner than No. 10, w. 
g., sheared or unsheared, and 
skelp-iron or steel, sheared or rolled 
in grooves, 

val. at not over 1 ct. per lb. (138 a). 

of 1 ct. per lb. 
val. over 1 ct. and not over 1^ cts. 

(138 5).of 1 ct. per lb. 

val. over 1^ cts. and not over 2 cts. 

(138 c).^ of 1 ct. per lb. 

val. over 2 cts. and not over 3 cts. 

(138 c?).lx\f cts. per lb. 

val. over 3 cts. and not over 4 cts. 

(138 e).lj% cts. per lb. 

val. over 4 cts. and not over 7 cts. 

(138/).2 cts. per lb. 

val. over 7 cts. and not over 10 cts. 

(138 g) .2^^ cts. per lb. 

val. over 10 cts. and not above 13 

cts. (138/i).3j cts. per lb. 

val. over 13 cts. (138 0. 45 

provided, that all plate-iron or steel 
thinner than No. 10, w. g., shall pay 
duty as iron- or steel-sheets (138 j). 
all iron- or s^ceZ-plates (excepting tin 
and terne plates and taggers’ tin), 
when galvanized or coated with zinc, 
spelter or other metals, or any alloy 
thereof, must pay | of 1 ct. per lb. 

“ more duty” 

than the rates imposed upon corres¬ 
ponding gauges or forms of common 
or black sheet or taggers’ iron or 
steel (143 a). 

chrome pig-iron (202 s. s., 8496). 20 

clippings, iron or steel, if scrap (134). 

of 1 ct. per lb. 

other than above (202 a, s. s., 6244). 20 


* Under a similar provision of the act of 1883, the Department in s. s., 5910, held that “ the pro¬ 
visions for charcoal applies only to the iron otherwise dutiable under the paragraph in which it is 
containedhut s. s. 8010, so modifies this ruling as virtually “ to include all iron bars, blooms, billets, 
or sizes or shapes of any hind, in the mf. of which charcoal is used as fuel, regardless of whether such 
sizes or shapes are more specially described in said paragraph or not.'' 























134 

I 


SCHEDULE OF DUTIES. 


Per ct. 

“Iron dirt,” so-called, i.e., the rust and 
scalings impt. with old scrap iron, 
no allowance for weight of (s. s., 
4881). 

ferro-manganese and ferro-silicon (134). 

iro of 1 ct. per lb. 
fiat, iron or steel with longitudinal ribs 
for the mf of fencing, val. not over 
3 cts. per lb. (147 5). 

of 1 ct. per lb. 
gas strips, rolled in long pieces (136 h, 

s. s., 1437).Ix^ cts. per lb. 

horse-shoe and all similar iron should 
be classified as bar or fiat, according 
to size under 135,regardless of length, 
designation or quality (s. s., 1587). 

kentledge (134).of 1 ct. per lb. 

moisic iron, as other iron. * 
new pieces of, not dtbl. as scrap, but 
as iron or steel of the description 
from which it is taken (s. s., 302, 
9358). 

octagonal or octagonal shaped bar iron 

136 5). 1 ^ cts. per lb. 

ore, including manganiferous iron-ore, 
and the dross or residuum from 
burnt pyrites (133 a). 75 cts. per ton. 
ore, sulphur-, as pyrites, or sulphuret 
of iron in its natural state, contg. not 
over per cent, of eopper (133 h). 

75 cts. per ton. 
but ore contg. over 2 per cent, of cop¬ 
per pays in add. to above rate, for 
the copper it contains (133 c). 

^ ct. per lb. 

Provided, that sulphur-ore as pyrites 
or sulphuret of iron in its natural 
state, contg. in excess of 25 per 
cent, of sulphur, shall be free of 
dut 3 q except on the copper it con¬ 
tains (133 d). 

no deduction to be made from the 
weight of the ore on account of 
moisture chemically or physically 
combined therewith (133 ^). 

pig- (134).of 1 ct. per lb. 

pig-, and iron-castings not included in 
provisions of 779 (s. s., 4941). 


Per ct. 

plate. (See below “sheet,” etc., 
also “boiler or other plate,” above), 
railway bars, iron or steel, or in part 
of steel, T-rails and punched iron or 
steel fiat-rails (141).. 3 ;%^ of 1 ct. per lb. 
rods, wire-, or nail-! (See below “wire- 
rods.”) 

tare for weight of bands securing 
(s. s., 3513). 

rolled iron, bars or shapes 0 / -+- + 

(136 5).1t^ cts. per lb. 

but not less (136 d) than. 35 

scrap iron or steel, wrought and cast 

(134).of 1 ct. per lb. 

but nothing shall be deemed scrap 
iron or scrap steel except waste or 
refuse iron or steel fit only to be 
re-mfd. (134). 

sheet-iron or sheet-steel, polished, 
planished or galvanized, by whatever 
name designated (144 a). 

cts. per lb. 

provided that all other plate, sheet, or 
taggers’ iron or steel, by whatever 
name designated, which has been 
pickled or cleaned by acid, or by any 
other material or process, or which 
is cold-rolled, smoothed only, not 
polished, shall pay I of 1 ct. per lb. 

“ more duty'’' than the correspond¬ 
ing gauges of common or black sheet 
or taggers’ iron or steel (144 5). 
sheets of common or black, including 
all iron or steel com. known as 
common or black taggers’ iron or 
steel, and skelp-iron or steel, + +, 
val. at not over 3 cts. per lb. as 
follows : 

thinner than No. 10 and not thinner 
than No. 20 , w. g. (142 a). 

1 ct. per lb. 

thinner than No. 20 and not thinner 
than No. 25, w. g. (142 5). 

ItV cts. per lb. 

thinner than No. 25, w. g. (142 c). 

1 t^ cts. per lb. 

all corrugated or crimped (142cD. 

li% cts. per lb. 


* The 6th section of the act of February 8, 1875, ch. 36, provided that “ the duty on moisic iron, of 
whatever condition, grade, or stage of manufacture, shall be the same as on all species of iron of like 
condition, grade, or stage of manufactui*e.” 












I 


SCHEDULE OF DUTIES. 


Per ct. 

but all common or black sheet-iron 
or steel not thinner than No. 10, 
must pay duty as plate-iron or 
steel (142 e). 

galvanized or coated {see 'provision 
for^ above under “Boiler iron ”). 
sheets or plates of iron or steel, or 
taggers’ iron or steel, coated with 
tin or lead, or with a mixture of 
either or both of these and other 
substances, by the dipping or any 
other process, and com. known as 
tin- or terne-plates and taggers’ 
tin, until July 1, 1891 (145). 

1 ct. per lb. 

on and after July 1, 1891 (143 5). 

2^ cts. per lb. 
no article -1—[-, wholly or ptly. mfd. 
from tin- or terne-plate, or the sheet, 
plate, hoop, band or scroll iron or 
steel herein provided for, or of which 
either of these is the comp. mat. of 
ch. value, shall pay a lower rate of 
duty than is imposed on such ma¬ 
terial (151). 

“slab-iron,” so-called, for mf of fire 
and burglar proof safes, dtbl. either' 
as plate- or sheet-iron, aceording to 
its thickness (s. s., 1701). 

spiegeleisin (134).of 1 ct. perlb. 

strips, plates, or sheets of iron or steel 
of whatever shape (other than the 
polished, planished or glanced sheet- 
iron or sheet-steel otherwise pro¬ 
vided for), which are cold-rolled, 
cold-hammered, blued, brightened, 
tempered or polished by any process 
to such perfected surface finish or 
polish better than the grade of cold- 
rolled, smooth only, otherwise pro¬ 
vided for, there must be paid, be¬ 
sides the rates provided for on plates, 
strips, or sheets of iron or steel, of 
common or black finish, in addition 

thereto (152 6).1|- cts. per lb. 

taggers’. (See above.) 
wire rods, rivet, screw, fence and other 
iron or steel wire rods and nail 
rods, round, oval, flat, square, or 
in any other shape, in coils or 
otherwise, not smaller than No. 6, 


135 

I 

Per ct. 

w. g., valued at not over 3^ cts. 
per lb. (147 a)...^ of 1 ct. per lb. 
all smaller than No. 6 (whether 
rolled or drawn through dies) to 
be classed and dtbl. as wire (147c). 
no allowance or reduction of duties 
for partial loss or damage, in con¬ 
sequence of rust or discoloration, 
to be made upon any description 
of iron or steel, or upon any article, 
wholly or ptly. mfd. of iron or 
steel, or upon any mf. of iron and 
steel (149). 

provided, that all metal produced 
from iron or its ores, which is cast 
and malleable, of whatever descrip¬ 
tion or form, without regard to 
the percentage of carbon contained 
therein, whether produced by 
cementation, or converted, cast, 
or made from iron or its ores, by 
the crucible, Bessemer, Clapp- 
Griffiths, pneumatic, Thomas- 
Gilchrist basic, Siemens-Martin, 
or open-hearth process, or by the 
equivalent of either, or by the 
combinatk)n of two or more of the 
processes, or their equivalents, or 
by any fusion or other process 
which produces from iron or its 
ores a metal either granular or 
fibrous in structure, which is cast 
and malleable, excepting what is 
known as malleable iron castings, 
shall be classed and denominated 
as steel (150). 

wrought scrap-, new pieces, such as 
punchings and clippings, not dtbl. 
as scrap under 134 (s. s., 9358, 9490). 
wrought iron for ships (153). 

ly*^ cts. per lb. 

Manufactures of, as follows : 
acme sockets, ptly. mfd. (215 s. s., 

7041).:. 45 

anchors, or parts of (153) 

1^ cts. per lb. 
anchors and cable chains, broken, 
rusty, or old, unfit for use, dtbl. as 
scrap iron, but not if fit for use as 
such by repairs (s. s., 365). 
andirons, cast (161).1^ cts. per lb. 







136 

I 


SCHEDULE OF DUTIES. 


Per ct 

Iron angles. (See “Iron, structural.’’) 
anvils of, or of both combined, finished 

or not (155).2^ cts. per lb. 

axle-bars, axle-blanks, axles and parts 
of, or forgings for axles in what¬ 
ever stage or state of mf. (154 a). 

2 cts. per lb. 
but if fitted in iron or steel wheels 
or parts thereof they are dtbl. at 
same rate as the wheels* (154 h). 
beams. (See “Iron, structural.’’) 

bedscrews (215). 45 

blacksmiths’ hammers and sledges 

(156)..21 cts. per Ib. 

board nails and spikes, cut (173). 

1 ct. per lb. 

wrought (174).4 cts. per lb. 

boiler punchings and clippings, bridge, 
rod and beam clippings and crop 
ends of rails. (See s. s., 8054, but 
see also s. s., 9358, 9490). 
boilers of plate-iron. (See s. s., 7536). 

bolt-blanks (158).2? cts. per lb. 

bolts, for fastening doors, etc. (215)... 45 
wrought, with or without threads 

or nuts (158). 2i cts. per lb. 

brads, sprigs, and tacks, cut, not over 
16 oz. to the M. (177 a). 

2 5 cts. per M. 
over 16 oz. to M. (177 b). 

2f cts. per lb. 

building forms and 

bulb-beams. (See “Iron, structural.’’) 
butts and hinges finished. (See below 
“hinges.’’) 

cable chains, broken, etc. (See above 
“ anchors.’’) 

cables and cable chains, and parts of f 
(See below “chains.’’) 
casks or drums of iron, with wooden 
ends for holding cement, not un¬ 
usual coverings (s. s., 7829). 
casters, furniture (215). 45 


Per ct. 

castings of iron (not malleable) all 

-f -f (161).cts. per lb. 

castings, rough for ice or other ma¬ 
chinery (161 s. s., 7224, 8052). 

li^ cts. per lb. 
of malleable iron, galvanized or 

tinned (215 s. s., 8180). 45 

cast-iron turn-table (161 s. s., 7684). 

1 cts. per lb. 
chain or chains of all kinds, made of 
iron or steel. 

all not under I inch diameter (164 a). 

Ixrr cts. per lb. 
all under | and not under f inch 

(164 5). 1 ^^ cts. per lb. 

all under f inch (164 c). .. 2 | cts. per lb. 
but no chain or chains of any descrip¬ 
tion to pay less (164 (7) than. 45 

chain links, so-called (215 s. s., 8865). 45 

channels. (See “Iron, structural.’’) 
columns. (See “Iron, structural.’’) 
cotton ties, of hoop or band iron or 
steel, must pay ^ of 1 ct. per lb. more 
duty than is imposed on the iron or 
steel of which they are made (140/). 

(See “ Iron, band,’’ etc.) 

crank shafts, iron (215 s. s., 8266). 45 

steel. (See “ Steel.’’) 

crowbars (156). 2i cts. per lb. 

curb chains, as other chains, 
cylinders or bottles of iron contg. 
ox 5 ’gen gas, dtbl. with contents under 


773 a (s. s., 10,159). 10 

deck beams. (See “Iron, structural.’’) 

dust (215 s. s., 7816). 45 

ferrules, cast-iron (161). ly^^ cts. per lb. 

all other of metal (215). 45 

fence chains. (See above “chains.’’) 
filings (215 s. s., 5088). 45 


fish-plates, or splice bars, railway, of 

iron or steel (181). 1 ct. per lb. 

fiat rolled iron wire, as iron wire under 
148 (s. s., 10,723). 


lu s. s., 3207 it was held that axles fitted in and attached to iron wagon or carriage bodies, were 
dtbl. as a whole as axles, but quaere, whether this ruling is still valid under the new provision in 
154 b for such as are fitted in “parts of wheels f 

t No chains made of wire or rods less than ^ inch thick to be considered chain cables (act of July 
14, 1862). Quaere: Under that act the diameter was clearly referable to the material wire or rod 
of which the chain was made. Is this the fact also under the present provision ? It seems to be the 
reasonable construction; although the language is indefinite.— Editor. 























I 


SCHEDULE OF DUTIES. 


Per ct 

flat witli longitudinal ribs for mf. of 
fencing, val. not over 3 cts. per lb. 

.TO ef 1 ct. per lb. 

floor plates, cast-iron (161 s. s., 11,093). 

Ito cts. per lb. 

flues, wrought-iron or steel (157). 

2i cts. per lb. 
forgings of iron or steel, or of both 
combined, of whatever shape or 


stage of mf -f -f (139 a). 

2^^ cts. per lb. 

but not less (139 b) than. 45 

for vessels, etc. (See below “ Iron, 
mill, ship, and engine.”) 
frying pans, wrought and tinned 
(215). 45 


furnace castings, ground and fitted 

(161 s. s., 5939). 1 ^ cts. per lb. 

gas-pipe, cast-iron (160). 

TO of 1 ct. per lb. 
gas-tubes or pipes, wrought-iron or 

steel (157). 2 | cts. per lb. 

girders. (See ‘ ‘ Iron, structural. ’ ’) 
hammered forgings for axles (154 s. s., 

4898). 2 cts. per lb. 

hammers, iron or steel, other than 

blacksmiths’ (215).. 45 

hatters’ irons, cast (161). 

cts- per lb. 

hinges, finished, and hinge-blanks, 

iron or steel (158).2| cts. per lb. 

hob-nails (174). 4 cts. per lb. 

hollow-ware, cast, coated, glazed, or 

tinned (163).3 cts. per lb. 

articles of sheet-iron 7iof cl. as (s. s., 
6396). 

hooks, forged, so-called, butcom. kn. as 
welt-, or strip awls (215 s. s., 8323). 45 

of iron wire, pressed into shape 

when hot (215 s. s., 7668). 45 

hoops, for baling pps., of band or hoop 
iron or steel wholly or ptly. mfd., 
and barrel hoops of iron or steel pay 
^of 1 ct. per lb. more duty than that 
imposed on the hoop or band iron 
or steel of which they are made (140 
d e./.). 


137 

I 

"Per ct. 

horseshoe nails (174).4 cts. per lb. 

horseshoes (176).l^^cts. per lb. 

joists. (See “Iron, structural.”) 

larding pins (215). 45 

lock-pieces or wedges for portable rail¬ 
road tracks (156 s. s., 6392). 

21 cts. per lb. 
locomotive tire, or parts of (See 
below “Iron, mill, ship, and 
engine.”) 

malleable, in castings -|- + (162). 

If cts. per lb. 
mfs. articles, or wares, wholly or ptly. 
of,* and whether wholly or ptly. 

mfd. -f + (215). 45 

mt7?-, ship-, and engine-, to wit: 
anchors, iron or steel, or parts of 

(153). 1 /^ cts per lb. 

forgings of iron or steel, or of both 
combined, for vessels, steam-en¬ 
gines, and locomotives, or parts 
thereof, weighing each 25 lbs. or 
more (153 s. s., 8964). 

Ith cts. per lb. 
locomotive, car, and other railway 
tires, iron or steel, or parts thereof, 
wholly or ptly. mfd. (185 a). 

21 cts. per lb. 
mill-irons and mill-cranks, wrought- 

iron (153).ly^^cts. per lb. 

wrought-iron for ships (153). 

1 ^ cts. per lb. 

muleshoes (176). 1 ^^ cts. per lb. 

nails, cut (173).l ct. per lb. 

wire. (See “Nails.”) 
wrought, iron or steel -f + (174). 

4 cts. per lb. 

nuts, as parts of bolts and with them 

(158). 2 f cts. per lb. 

nuts, wrought iron or steel ( 176 ). 

Ito cts. per lb- 
ox-shoes, wrought iron or steel (176). 

TO of 1 ct. per lb. 
pipes, cast-iron of all kinds (160). 

TO of 1 ct. per lb. 
plates, cast-iron, + -f (161). 

1 ^ cts. per lb. 


Certain so-called “ art castings ” or iron and steel, which had been “ manipulated, manufactured, 
smoothed, and finished,” so as to constitute them manufactures, were held dutiable as mfs. of iron 
and steel respectively (s. s., 2735). 




























SCHEDULE OP DUTIES. 




138 

I 

Per ct. 

Iron posts and parts of. (See “Iron, 
structural.”) 

railway-iron or steel, viz. : 
bars, iron or steel (141). 

of 1 ct. per lb. 

fish-plates, iron or steel (181). 

1 ct. per lb. 

flat rails, iron or steel, punched 

(141).of 1 ct. per lb. 

splice-bars, iron or steel (181). 

1 ct. per lb. 

T rails (141).^ of 1 ct. per lb. 

tires, locomotive-, car-, and other 
railway-, or parts thereof, of iron or 
steel, wholly or ptly. mfd. (185 a). 

cts. per lb. 

wheels, iron or steel, and steel-tired 
wheels for railway pps., wholly or 
ptly. finished (185 a). 

2\ cts. per lb. 
same, imported with iron or steel 
axles fitted in them, dtbl. together 
as wheels (185 c) at..2^ cts. per lb. 
same, ingots, cogged-ingots, blooms 
or blanks for above tires and 
wheels, wholly or ptly. mfd. 

(185 h) .If cts. per lb. 

rivets, iron or steel (182). 2^ cts. per lb. 

sadirons, cast (161).1^ cts. per lb. 

scrap, wrought- or cast- (134 s. s., 

8214, 10,556).i^ofl ct. per lb. 

but nothing to be deemed scrap iron 
except waste or refuse iron, fit only 
to be remfd. (134). 
screws. (See ”Screws.”) 


scythes pt. steel (215). 45 

shackles or adjustable chain-links (215 

s. s., 9008 5). 45 

sheets, plates, wares, or articles of iron 
or steel, enameled or glazed with 
vitreous glasses, plain and of one 

color (171). 45 

same, enameled or glazed as above, 
with more than one color, or orna¬ 
mented (172). 50 

shoes, horse, mule, or ox (176). 

li^ cts. per lb. 
shot, cast-iron (161).1^^ cts. per lb. 


shot and shells, old, but never actually 
used (161 s. s., 6001).!^ cts. per lb. 
shovels, iron or steel (215). 45 


I 

Per ct. 

sh 0 w cards, printed(215s.s.,6141,9812) 45 

sickles (215). 

sledges, blacksmiths’ (156). 

2f cts. per lb. 

spades (215). 

spikes, cut, iron or steel (173). 

1 ct. per lb. 

wrought, iron or steel (176). 

1t(T cts. per lb 
sprigs, not exceeding 16 oz. to the M. 

(177 a).2f cts. perM 

exceeding 16 oz. to the M. (177 5). 

2f cts. per lb. 

squares (215). 45 

square wire. (See ‘ ‘ Wire. ”) 
stays, boiler, wrought-iron or steel 

(157).2icts. per lb. 

stoves and stove-plates, cast (161). 

li^ cts. per lb. 

structural, iron or steel, viz. (137) ; 
angles, 
beams, 

building forms, 
bulb beams, 
car truck channels, 
channels, 

columns, and parts and sections of, 

deck beams, 

girders, 

joists, 

posts and parts or sections of, 

T T columns and posts, or parts or 
sections thereof, and all other, of 
structural shapes, whether plain 
or punched or fitted for use (137). 

of 1 ct. per lb. 
structural and other, impt. for sp. 
buildings in separate pkgs. dtbl. ac¬ 
cording to description of each pkg. 

(s. s., 7617, 7773). 

tacks, cut, not exceeding 16 oz. to the 

M. (177 a) .2f cts. per M. 

exceeding 16 oz. to the m. (177 h). 

2f cts. per lb. 
tailors’ iron, cast (161).ly^ cts. per lb. 
tie-rods, with screws on each end, and 
nuts and washers, as bolts under 158 

(s. s., 6968).2f cts. per lb. 

track tools (156).2f cts. per lb. 

tubes, boiler or other wrought (157). 

2^ cts. per lb. 

























I 


SCHEDULE OF DUTIES. 


Per ct. 

vessels, cast-iron + + (161). 

1 t^ cts. per lb. 
washers, wrought cts. per lb. 

wedges (156). 2i cts. per lb. 

wire. (See “Wire.”) 
wire rope, strand or chain. (See 
“Wire.”) 

Isinglass or fish glue (s. s., 9484). 
val. not over 7 cts. per lb. (27 a). 

1 i cts. per lb. 
val. over 7 cts. and not over 30 cts. 

per lb. (275). 25 

val. over 30 cts. per lb. (27 c). 30 

agar-agar, also known as “Chinese 
and Japanese gelatine or isinglass,” 
dtbl. as above under 27 (s. s., 9048).* 
bleached, mfd. of fish bladders, as 
isinglass (s. s., 10,785). 

Kussian or Belonga, so-called, being 
fish bladders, split, washed, stretched 
and bleached, dtbl. as isinglass under 
27 (s. s., 9484). 

Istle or Tampico fiber or grass (592 s. s., 

6293).Free. 

I. T. goods, regs. for transportation of 
by land or water carriage (s. s., 
6452). 

shipments of goods for, cannot be 
divided (s. s., 7171). 
to Washington and Georgetown, D. C., 
alike (s. s., 6618). 

Italian cloths. (See “ Dress goods. ”) 
flax, so-called. (See “Flax.”) 
pralines, as confectionery under 238-9 
(s. s., 9527). 

queen bees, sp. imp. by mail. (See 
s. s., 11,015). 

Italians, cotton with silk stripes, C. ch. 

V. (355 s. s., 7560). 40 

Ivory and vegetable ivory, not sawed, 
cut, or otherwise mfd. (618) ...Free, 
bagatelle, billiard, chess, and pool balls, 
and chessmen, dice and draughts 

(435). 50 

black (52). 25 

buttons of, or of veg. ivory (430 s 
4346)..*. 


139 

J 

Per ct 

combs (462). 40 

knife handles, other than of pen or 
pocket knives, and knife handle 
shapes ptly. finished (462 s. s., 9713). 40 
mfs. of, or of veg. ivory or of which 

either is ch. v. + -f (462). 40 

nuts, as veg. ivory, unmfd. (618)..Free. 

parallel rules, not mounted (462). 40 

protractors (462). 40 

rulers, without metal (462 s. s., 9295). 40 

scales (462). 49 

sectors (462). 40 

strips for piano keys (462 s. s., 3064). 40 
veneers, unpolished (462 Jan. 28, 1881, 

Genl. App. H.). 

for piano keys, nearly finished (462 

s. s., 9053). 

Ixle leaves. (See s. s., 6804.) 


40 


40 


60 


60 


s.. 


50 


Jackets, knit, for men’s wear, wholly or 
ptly. of wool, wstd. or animal hair 
dtbl. under 392 (s. s., 10,736). 
for ladies’ and children’s outside gar¬ 
ments, wholly or ptly of wool, wstd. 
or animal hair (397). 

49^ cts. per lb. and 
leather, lined with woolens, other than 
knit fabrics, for men’s wear (396 
s. s., 5373, 6679, 7317). 

49i cts. per lb. and 
Jack knives. (See “Knives.”) 

Jacks, clothiers’ according to material. 

for pianos, etc., iron (215). 45 

Jaconets, cotton, as C. cloth (s. s., 6328). 

Jade, carved or mfd. (773 5). 20 

unmfd. (773 a). 10 

Jalap (619).Free. 

Jamaica, collection of duties on mdse, 
from by parcels post. (Circular 
October 3, 1887, No. 108). 

Japan, as varnish (56 a). 35 

earthenware, not semi-vitrified or 
semi-translucent,t dtbl. under 101 

(s. s., 3253). 55 

same, decorated (101 a). 60 

gold size (56 a). 35 


* A recent decision of the Board of General Appraisers (s. s., 10,923) reverses the above and classi¬ 
fies agar-agar, as an unenumerated mf. under 773 b at 20 per cent, ad val. 

t Porcelain ware is defined to be a semi-transparent variety of earthenware, or generally all 
earthenware which has been vitrified and become translucent in the kiln (s. s., 3253). 

































140 SCHEDULE OF DUTIES. 

J J 


Per ct. 


Japanese, bronze, smoking pipes (468 < 2 , 

s. s.,7613). 70 

cloisonne enamelled vases, cop. cli. v. 

(215 s. s., 4061). 45 

clotb and poplins, cotton, as C. cloth, 
currency, local. (See s. s., 3290, 8450). 


gelatine or isinglass, agar-agar. (See 
“Isinglass.”) 

imitation leather paper, if surface- 

coated (420 (7, s. s., 6546). 35 

same^ if plain (422, s. s., 6546). 25 

kites (436 s. s., 11,032). 35 

lanterns, paper, wood and bamboo, 

paper ch v. (425 s. s., 7415). 25 

metallico, varnish (56 u, s. s., 7131)... 35 

paper napkins (425 s. s., 9050). 25 

wax (751 s. s., 2225).Free. 

Japanned calf skins (456 6). 30 

leather, other than above, dressed or 

undressed, and finished (456 a) . 20 

wares, metal + + (215 s. s., 7932, 

9159). 45 

+ -f according to material of ch. v. 

Japonica, Terra- (735).Free. 

Jars, e. w., as other earthenware under 
99, 100 and 101. 
glass. (See “Glass.”) 

filled. (See “Glass.”) 
ordinary e. w. containing carbonate of 
ammonia, not dtbl. (s. s., 303). 
plain e. w. containing fine table salt 

(s. s., 6567).Free. 

same^ contg. tooth paste, to be assessed 
as part of the dtbl. val. of their con¬ 
tents (845 (?, s. s., 9068). 
same, containing tea, dtbl. (s. s., 
8236). 

Jasmine or jessamine oil (661 s. s., 8834). 

Free. 


water, so-called (76 s. s., 9451). 25 

Jaune Indien (18 s. s., 5686). 35 


Per ct. 

Jeans, as cotton cloth. 

Jeddo gum, cr. (560).Free. 

not cr. (24). 10 

Jellies, all kinds (303). 35 

Jelly guava, Hawaiian, not free under 
. treaty (s. s., 9043). 

Jerk-beef (311).2 cts. per lb. 

Jet, beads and all mfs. of, or of which it 

is ch. V. + + (459 a) . 25 

imitations of, mfd. according to ma¬ 
terial. 

jewelry (452 s. s., 5161). 50 

unmanufactured (620).Free. 

Jewel cases, according to material. 

Jewellers’ scales, boxes for (s. s., 8659). 

screws, brass wire (215 s. s., 7159). 45 

Jewelry, all articles + + com. kn. as* 

(452, s. s., 8790). 50 

agraffes not dtbl. as (s. s., 9192). 
certain bead necklaces, dtbl. as (s. s., 
9676). 

charm-knives, dtbl. as (452 s. s., 9073). 50 

charms, china, porcelain, parian or 


bisque (100 a). 60 

coral (452 s. s., 2556). 50 

enamelled silver flowers, dtbl. as (452 

s. s., 6222). 50 

settings, dtbl. as (s. s., 9130). 
gilt, sleeve, front and collar buttons 

(452 s. s., 9832). 50 

glass-head pins not dtbl. as (s. s., 
10 , 686 ). 

glass or paste comp, set in metal orna¬ 
ments (452 s. s., 8155). 50 

gold crosses, etc. (452 s. s., 10,510)... 50 

hairpins. (See “ Hair pins.”) 


imitation, viz. ; daggers, hat pins, hat 
buckles, dress buckles, dress pins, 
head bands, and like articles for per¬ 
sonal ornaments (452 s. s., 8790, 
9676).’.. 50 


Cei-tain so-called “ bijoutry,” consisting of a mirror, flagon, card-case, opera glass, etc., mfd. of 
gold, precious stones, and glass, held dtbl. as mfs. in part of gold or of glass (s. s., 2932). 

In decision (s. s., 5103) it was held that in accordance with the ruling in Hecht v. Arthur, 
“steel brooches, brass ear-rings, gilt chains, gilt ear-drops and bracelets, also ornaments of the same 
kind made of horn, shell, ivory, and various materials, and imitations of turquoise,,set, and articles 
of this class generally, which are adapted and designed for use as jewelry,” should be classified as 
jewelry. 

In s. s., 5208, the department made the rule that “articles of jewelry, which are to contain pre¬ 
cious stones by way of adornment, and which are as complete as those which are not intended to 
be set, are practically within the range of jewelry, as understood by the trade.” 
































J 


SCHEDULE OP DUTIES. 


Per ct. 

masonic jewels, dtbl. as (s. s., 8766). 
miniature opera glasses for charms, 
dtbl. as (s. s., 9665). 
necklaces of im. coral beads, with small 

brass clasps (452 s. s., 11,033). 50 

ornamental sleeve buttons, els. as (452 

s. s., 5208, 5315). '50 

onyx bracelets (452 s. s., 8751). 50 

plated swivels, hooks and bars for 
watch chains, etc., not cl. as but as 
mfs. of metals + + (215 s. s.,9063).. 45 

porcelain set (452). 50 

or china settings for (100 a) . 60 

rosaline (shell) articles for mf. of, not 
cl. as, but as mfs. of shell (462 s. s., 

10,929). 40 

shell buckles (452 s. s., 11,078). 50 

settings of pr. stones cut for (454 a)... 10 

silk guards for watches, etc., not 
jewelry (s. s., 8837). 
swivels, plated, for watch chains, etc., 
not cl. as (s. s., 9063). 
theatrical crowns, dtbl. as(s. s., 9027). 

mock or im. gems, dtbl. as (s. s., 3099). 
watch chains, dtbl. as (452 s. s., 8830, 

10,889). 50 

iron, not cl. as (s. s., 8327). 
short pieces of brass chain intended 
formf of, jewelry (s. s., 9060). 
steel, dtbl. as (s. s., 8830). 


Jewels for watches (557).Free. 

Jews’ harps (215 s. s., 11,017). 45 


Jipins rugs, so-called, as mfs. of W. + + 
under 392 (s. s., 9980). 

Joists, iron or steel (137). 

of 1 ct. per lb. 
Joss, Chinese, figure representing, dtbl. 


(s. s.,8133). 

stick or joss-light (621).Free. 

Juglandium oil (661).Free. 

Jugs, common stoneware, with trade¬ 
marks, etc., impressed in plastic 

state (99 s. s., 8078, 8167). 25 

earthen, contg. free mineral water 
(s. s., 10,861).Free. 

Juice, beet. (See “Sugar.”) 
cherry. (Sfee below “Fruit.”) 


fruit, including cherry, prune juice, 
prune wine, and all other, -f- -f, 
containing over 18 per cent, of 
alcohol (339 Z»)...$2.50 per pf. gal. 


141 

J 

Per ct. 

all contg. less ale. (339 a). 

60 cts. per. gal. 

lemon, lime, and sour orange (631). 

Free. 

licorice (33).5J cts. per lb. 

lime, fortified with ale. as ale. comp. 

+ + (8 6, s. s., 8948). 

$2 per gal. and 25 


medicinal, or elaterium (75 a, s. s., 

9277).:. 25 

papaw, med. pr. prep. (75 a, s. s., 

9105). 25 

prune. (See above “ Fruit. ”) 
tamarind, med. pr.(75a, s. s., 6418)... 25 
Juices, med. pr. non-alc. (75 a). 25 


same^ ale. (74).50 cts. per lb. 

Jujube paste, as confectionery, which 
see. 

Jujubes of lime fruit, as confectionery 
(s. s., 8733). 

Julep straws (460 July 16,1876, N. Y.). 30 
Jumping jacks, as toys (436 s. s., 7407). 35 


Juniper berries, cr. (560).Free. 

not cr. (24). 10 

Junk, old (622).Free. 


Jurisdiction of Board of General Ap¬ 
praisers as to questions not connected 
with impts. of mdse. (s. s., 10,284). 

Jus de Cassis, a fruit juice of black cur¬ 
rants (339 s. s., 7671). 60 cts. per gal. 

Jute ( 593 ).Free. 

all mfs. or fabrics + + of which jute 
or other veg. fiber (excepting cot¬ 
ton, flax, or hemp) is the com¬ 
ponent, or that of ch. v. 
val. not over 5 cts. per lb. (374 a). 

2 cts. per lb. 

val. over 5 cts. per lb. (374 h) . 40 

and cotton mixed goods dtbl. at high¬ 
est rates of comp, of ch. v. (775 
s. s., 2844, 3343). 
bagging. (See ‘‘ Bagging. ”) 
drawback on (s. g., 10,365). 
on prior to April, 1891 (s. s., 
11,016). 

for cotton, com. kn. as “ S. W. bag¬ 
ging,” dtbl. under 366 (s. s., 
10,963). 

bags and bagging and like mfs. + +, 
exc. bagging for cotton, dtbl. under 
374. 





























142 

J 


SCHEDULE OF DUTIES. 


K 


Per ct. 

Jute, binding twine, dtbl. under 374* 
as a mf. of jute + + 
burlaps. (See “Burlaps.”) 
butts and cuttings (594 s. s., 1447). 

Free. 


Per ct. 

tare on impt. in bales (s. s., 8930). 
thread waste, fit only for mf of paper 

(670 s. s., 1836).Free. 

twists, as mfs. of + + under 374 
(s. s., 3115). 


canvas and paddings, dtbl. as mfs. of 
H—h under 374 according to val. 

(s. s., 6537). 

for floor and oil cloths, dtbl. as mfs. 
of + + under 374, according to 
val. (s. s., 8936). 

ptly. of flax but jute ch. v. for mf. 
of mail bags, dtbl. as mfs. of jute 
-f- + under 374, according to val. 

(s. s., 7814). 

carpets and carpeting (363). 

6 cts. per sq. yd. 
charges for screwing, marking and 
shipping bales of jute bags dtbl. 

(s. s., 6575). 

furniture-cloth, dtbl. as mf of + + 
under 374 (s. s., 3744). 
hydraulic hose, wholly or ptly. of (368). 

20 cts. per lb. 
matting, as carpeting of (s. s., 7237). 
mats and rugs, as mfs. of + +, under 
374. 

padding, as mfs. of + + under 374 
(s. s., 3086, 8328, 10,231). 
press cloth, as mfs. of, + + under 
374 (s. s., 9722). 

rags, fit only for mf of paper (670). 

Free. 

rejections, cr. fibrous veg. sub. + + 

(597 s. s., 2052, 2695).Free. 

sacks, outer coverings of bags contg. 
fine salt, not dtbl. as unusual cover¬ 
ings (s. s., 6830). 

safety fuse, jute comp. ch. v. as mf 
of,*+ + under 374 (s. s., 6213). 
school bags, jute ch. v. as mfs. of, 

-f + under 374 (s. s., 6691). 

seed (286 s. s., 1629). 20 

table covers, jute met. and c., jute ch. 

V. as mfs. of, + + under 374 (s. s., 
6660, 8969). 

tapestry of C. and C. ch. v. (355 s. s., 
6003). 40 


^velours, as velvets of veg. fibers + + 
under 350. (See “Cotton pile 
fabrics.”) 

emb. with metal (215s. s., 7243). 45 

waste, for mf of paper (670).Free. 

yarn (361). 35 

K 

Kainite (625).Free. 

Kaiser pillen or pills (75o, s. s., 7574).. 25 

Kaleidoscopes (108). 60 

if toys (436 s. s., 2386). 35 

Kali, citrated (76 s. s., 6006). 25 

Kali dunger, dung salt, contg. less than 
30 per cent, of potash (600 s. s., 

4210).Free. 

Kameela or kamala, cr. dr. (560 s. s., 

3201).l^Vee. 

not cr. (24). 10 

Kangaroos (251). 20 

Kangaroo skins dressed and finished 

(456 2>). 20 

raw or unmf (605).Free. 

Kaoka, coffee substitute (321 s. s., 4564). 

14 cts. per lb. 
Kaolin or china clay (986, s. s., 620, 

1494).$3 per ton. 

same, prepd. by kiln-drying for clear¬ 
ing wine {17Zh, October 17, 1870, 

Toledo). 20 

“Kaoline,” so-called, but really fining 

earth (773 6, s. s., 4927, 5051). 20 

Kelp (623).Free. 

Kentledge (134). ^ of 1 ct. per lb. 

Kermes, animal or insect, for dyeing, cr. 


(560). 



not cr. (24). 


10 

mineral (75 6). 


35 

Kernels, palm nut (586). 

..Free. 


Kerosene oil and residuum of (19). 


20 

Kettles, cast-iron (161)...1^^ cts. ; 

per lb. 



cast, of iron or other metal, coated. 


* The twines, binding, and other, provided for in 3G2, are expressly limited to those “composed in 
whole or in part of istle or Tampico fiber, manila, sisal grass or sunn.”— Editor. 































E 


SCHEDULE OF DUTIES. 


Per ct. 

glazed or tinned (163, and see note to • 

‘‘Hollow-ware ”).3 cts. per lb. 

other than above, of copper, brass, tin 

or other metal (215). 45 

others, according to material. 

Key chains, iron or steel, as other chains 
according to diameter, under 164 
(s. s., 9843). 

stoppers to bottles, not subject to 
separate duty (s. s., 9260). 

Keys, clock (215 s. s., 6558). 45 

metal, not jewelry (215 s. s., 10,010).. 45 
watch, adjustable and other (211 s. s., 

6700, 8425). 25 

if jewelry (452). 50 

Kid hair curlers, part met. (215 s. s., 

6432). 45 

Kiesel-guhr, or fossil meal (98 i, s. s., 

7290).$3 per ton. 

Kieserite (624).Free. 

Kinder-garten, maps, etc., sp. impt. for 

(677 s. s., 2076).Free. 

Kindling wood, as fire wood (755 s. s., 

8171).Free. 

Kine-pox, vaccine virus (747).Free. 

King’s yellow, a color (61 a) . 25 

Kip skins, tanned (456 a, s. s., 7963).... 20 
Kirsch-, or kirschen-wasser (332). 

$2.50 per pf gal. 
same in bottles or jugs pay in addition 
(336 7i)...3 cts. on each bottle or jug. 

Kissinger salts (76 s. s., 2271, 9715). 25 

Kites, Japanese, as toys (436 s. s., 

11,032). 35 

Kitul, or cocoa fiber. (See “ Cocoa. ”) 


143 

K 

Per ct. 

Knall bonbons (425 s. s., 4767). 25 

Knees, ship-, as ship timber (755 s. s., 

8602).Free. 

Knife blades and other parts of knives.* 

(See 165 and 167.) 

sharpeners, emery, wood and steel (215 

s. s., 9393). 45 

Knit fabric, and all fabrics made on 
knitting machines or frames, and 
wholly or ptly. of W., wstd. or ani¬ 
mal hair -|—h. 

val. not over 30 cts. per lb. (392 a). 

33 cts. per lb. and 40 
val. over 30 cts. and not over 40 cts. 

(892 b) .38j cts. per lb. and 40 

val. over 40 cts. (392 c). 

44 cts. per lb. and 50 
Knit goods, of cotton or other vegetable 
fiber, to wit: 

stockings, hose and half-bose, made 
on knitting machines or frames, 

and + -f (352). 35 

same, selvedged, fashioned, narrowed 
or shaped, wholly or in part by 
knitting machines or frames, or 
hiit by hand, finished or not, in¬ 
cluding such as are com. kn. as 
seamless stockings, hose, or half¬ 
hose (s. s., 5961, 6248). 
val. not over 60 cts. per doz. pairs 
(353 a)...20 cts. per doz. pairs and 20 
val. over 60 cts. and not over $2 
(353 5)...50 cts. per doz. pairs and 30 
val. over $2 and not over $4 (353 c). 

75 cts. per doz. pairs and 40 


Paragraph 165 seems, in express terms, to impose the same specific duty per dozen pieces on 
parts of pen and pocket knives, as upon the complete knives. The question as to what degree or 
stage of manufacture is required to convert knife materials into parts of knives, is of course one 
which only the constituted authorities can decide. It can hardly have been the intention of Con¬ 
gress to subject each of the several parts of these knives, if imported separately, to such rates, regard¬ 
less of their stage of manufacture. The intention doubtless was, to prevent fraudulent evasions of 
the law, through importations (at a lower aggregate duty) of finished or nearly finished parts, re¬ 
quiring hut little further labor or expense than uniting them, to constitute complete knives. 

It seems to me therefore, that the words “or parts thereof,” whether construed collectively to apply 
only to importations embracing all the parts necessary to constitute complete knives, or to the parts 
individually, should be held to mean only finished or nearly finished parts. 

Eeference to the following rulings under former laws, may be found useful in this connection, 
viz.: Pocket knife blades, as cutlery (s. s., 9064). Blades and fork-tines for table, without handles, 
as cutlery (s. s., 1795). Ivory knife handles ptly. finished, as mfs. of ivory -j—(s. s., 9713). Un¬ 
finished shell or mother-of-pearl knife handles, as mfs. of shell J- -f- (s. s. 6985). Pieces of horn, cut 
to proper lengths and then stained or dyed and otherwise prepd. to fit them for use as knife handles, 
as mfs. of horn -j —|- (s. s., 9830).—Editor. 


























144 

K 


SCHEDULE OF DUTIES. 

Per ct. 


K 

Per ct. 


Knit goods, val. over $4 (353 iZ). 

$1 per doz. pairs and 40 
shirts and drawers ijc,nit or oiJier)^ val. 
not over $1.50 per doz., viz. : 

if wholly of cotton (352). 35 

if part of linen (372). 55 

if in part of veg. fiber other than C. or 
linen (349 a). 50 


same {kn it nr other)^ of cotton or other 
veg. fiber. 


val. over 

$1.50 and not over $3 per 


doz. (353 e).$1 per doz. and 

35 

val. over 

$3 and not over $5 per doz. 


(353/). 

.$1.25 per doz. and 

40 

val. over 

$5 and not over $7 per doz. 


(353(7) 

.$1.50 per doz. 

40 

val. over 

$7 per doz. (353 h). 



$2 per doz. and 

40 

silk or S. ch. v. (413 a). 

60 

same if part rubber (413 h). 



8 cts. per oz. and 

60 


wool-shoddy and cotton, dtbl. under 

392 (s. s., 10,322). 

of W., wstd. or hair; the provision in 
392 withdraws knit fabrics of all 
kinds from the category of cloth¬ 
ing provided for in 396 and 397 
(s. s., 10,736). 

wool and silk. (See s. s., 10,552, 
10,572). 

woolen Scotch caps, cotton lining, 
not entitled to separate cl. (s. s.. 


5656). 

Knitting machines (215 s. s., 990). 45 

needles for (178). 35 

needles (179). 25 


Knives, * artists’, bread, butchers’, 
butter, cheese, fruit, hunting, 
kitchen, painters’, palette, plumb¬ 
ers’, table, and vegetable, and 
forks and steels, other than carv¬ 
ing and cooks’, of all finished 
or unfinished^ as follows: 


. val. not over $1 per doz. pieces 

(167a. and/).lOcts. per doz. and 30 
val. over$l and notover$2(167 h.f.). 

35 cts. per doz. and 30 
val. over $2 and not over $3 

(167 c. /.).40 cts. per doz. and 30 

val. over$3 and not over $8(167 d. f.). 

$1 per doz. and 30 
val. over $8 (167 e. /.). 

$2 per doz. and 30 
and forks, carving, and cooks, of all 
sizes, finished or unfinished : 
val. not over $4 per doz. pieces 

(167 g. k.) .$1 per doz. pcs. arul 30 

val. over $4 and not over $8 

(167 h. k.) .$2 per doz. pcs. and 30 

val. over $8 and not over $12 

(167 i. k.) .$3 per doz. pcs. and 30 

val. over $12 (167^. k.). 

$5 per doz. pcs. and 30 
pen and pocket, of all kinds, and parts 
thereof'\ wholly or ptly. mfd.: 
val. not over 50 cts. per doz. 

(165 a. e.) .12cts. per doz. and 50 

val. over 50 cts. and over $1.50 


(165 h. e.) .50 cts. per doz. and 50 

val. over $1.50 and not over $3 

(165 c. e.) .$1 per doz. and 50 

val. over $3 (165 d. e.). 

$2 per doz. and 50 

not enumerated, viz. : 

beam (215)..'.. 45 

bowie (215). 45 

chopping, or cleavers (215 s. s., 


clasp-pocket, containing fork, etc., dtbl. 
as pocket knives (s. s., 5499). 

curriers’ (215). 45 

drawing (215). 45 

farriers’ (215 s. s., 5011). 45 

German silver -f- -|- (215). 45 

hay (215). 45 

miniature, as charms (452 s. s., 9073).. 50 


* I do not think that paragraphs 165 and 167 were meant to cover any other knives than those 
of iron or steel, commercially recognized as cutlery. The division of the metal schedule (“ C”) in 
which they are placed, viz.: “ Manufactures of Iron and Steel,” together with the special head 

” Cutlery ” immediately preceding and covering them, seems to me, to preclude any other construc¬ 
tion. If this view is correct, such articles as butter, fruit, and other knives of silver, or German 
silver would be dtbl. as manufactures of metal -j- -|- under 215 at 45 per cent, 
f See note to “ knife blades,” etc. 


























K 


SCHEDULE OF DUTIES. 


145 

L 

Per ct. 


Per ct. 


putty (215 s. s., 41). 45 

silver or gold + + (215). 45 

straw (21 5). 45 

tanners’ (215). 45 

toy (436 s. s., 2632). 35 

Knobs, earthenware, plain (101 0. 55 

gilt or plated (215). 45 

glass, cut, or other than plain (108)... 60 

plain flint or lime (106). 60 

metal, other than gilt or plated (215).. 45 

Knockers, gilt or i)lated (215). 45 

of other metal (215). 45 

Knots, stars, etc, gold, silver, or other 

metal (215). 45 

Kowrie gum, cr. (560) .Free. 

not cr. (24). 10 

shells, not cut, grd., or otherwise mfd. 

Free. 

Krapp-lach, madder lake (61 s. s., 3130, 
4833). 25 


Kremnitz white, as white lead (67). 

3 cts. per lb. 

Kreosote, med. prep. (75 a, s. s., 2587, 


9276). 25 

Kreserite, cr. min. ( 202 a, s. s., 1846)... 20 
Krupp’s cast-steel tires, etc. (See 

“ Steel, cast,” etc.) 

Kryolite or kryolith (550). Free. 

Kyanite or cyanite (625). Free. 


L 

Labeling, marking, etc., of, impt. mdse, 
under 777 (s. s., 10,445, 10,637, 
10,711, 10,714). 

of I T. goods regs. (s. s. , 3507, 3623, 
3812). 

Labels, impt. of foreign cigar and cigar¬ 
ette labels not prohibited (s. s. , 8303). 

lithographed (420c). 35 

metal, gilt, plated, or other (215). 45 

paper, blank, or printed (423). 25 

, rubber and cotton according to mat. of 
eh. V. (s. s., 1875). 
wafers for use as (750 s. s., 5950). 

Free. 

Labor, charges for, on goods sent to w. 
h. (s. s., 9514). 

Laborers, Chinese laundrymen as (s. s., 
9750, 10,975). 

Laboratories of colleges, chemicals sp. 
imp. for use in (677 s. s., 2802). Free. 

Lac dye, crude, seed, button, stick, or 


shell (626 s. s., 6381).Free. 

marine, artfl. gum (773 Z>). 20 

spirits (627).Free. 

sulphur (727).Free. 


Lace, all articles + + made wholly or in 
part* of lace, rufflings, tuckings, or 
ruchings, composed of cotton, flax. 


* It will be observed that the present law effectually does away with, the dutiable distinctions 
heretofore made between laces and articles made in part of laces. The editor, in a former edition of 
this work under the act of 1883, presented the following extracts and suggestions, viz.: 

The term “ lace ” was under former laws held by judicial and department rulings to include only 
those fabrics made wholly by the lace-maker upon a cushion from thread of different materials, 
flax, cotton, silk, or other, white or colored, wound on bobbins, moved by hand. “ There are articles, 
such as some kinds of fichus, collars, and other similar articles for ladies’ use, which are manufactured 
into the form of fichus and collars originally by the lace-maker, and pass from the hands of the 
lace-maker, without further manufacture or addition, into a condition fit for actual wear.” “These 
articles the department regards as laces, dutiable according to their classification and character of 
their component materials.” But fichus, collars, wearing apparel, or other articles, wholly or partly 
of lace, made up or completed after the same has left the lace-maker’s hands are not so regarded (s. s.. 
1639, 5223, 5322, 5457, 5482, and 5534). But quaere ? as to how far the above definitions apply to the 
present laws, which eliminate the term “ thread lace” and substitute those of “ cotton lace ”and“ flax 
lace.” 

“ If commercial usage extends the term “ lace” to articles cotton or linen, not made on cushions, 
etc., in the manner of “thread lace,” it would seem that they must be regarded as cotton or linen 
laces under the new provisions of the statutes, and that the classification of thread laces notr depends 
upon the material of which they are made. 

“There is no specific provision {i.e., under the act of 1883) for laces of any other vegetable, or of 
any animal fiber. The classification of these must therefore be made either under the general provi¬ 
sions for manufactures of such fibers respectively, or in accordance with their use as trimmings, 
wearing apparel, etc., or, if applicable, under the provisions for similitudes.” 

10 





























146 

L 


SCHEDULE OF DUTIES. 


Per 

jute, or other vegetable fiber, or of 
which these or either of them, or a 
mixture of any of them is the comp. 

mat. of ch. v. (373 a). 

Lace bed-sets (373 a, s. s., 7272, 10,480) 
Hamburg net (355 s. s., 6371, 9184, 

10,256). 

metal, so-called, but com. kn. as 
“gimp” or “limacon.” (215s. s., 

10,560, 10,898). 

paper (425 s. s., 6677). 

pins (206 s. s., 9344). 

shams, Nottingham pillow, and other 
of cotton (373 a, s. s., 6214, 9184, 

10,948). 

yokes, thread (373 a, s. s., 6469). 

Laces, and lace window curtains and other 
similar tamboured articles, wholly 
or in part of any veg. fiber (373 a)., 
animal hair, wholly or ptly. (398). 

60 cts. per lb. and 
cotton (373 a, s. s., 5956, 6214, 9184, 

10,948). 

corset, or stay. (See “Lacets.”) 

Egyptian (373 a, s. s., 7330). 

fichus, collars, and like articles, wholly 
or ptly. of lace composed of C., 
linen, or other veg. fiber (373 a, s. s., 

5534). 

gold, silver, or other metal (215 s. s., 

10,898). 

mfs. of + + of cotton, linen, or other 
veg. fiber, or of which these or either 
of them, or a mixture thereof are 

comp, of ch. V. (373 a). 

silk or S. ch. v. (413 a, s. s., 10,789, 

11,076). 

wholly or ptly. of wool, wstd. or ani¬ 
mal hair (398).60 cts. per lb. and 

women’s and children’s dress goods of 
wool-lace (395 a, s. s., 7621). 

12 cts. per sq. yd. and 
wool, wstd. or animal hair, ready made 
clothing wholly or ptly. of (396-7). 

49^ cts. per lb. and 
yak, of wstd. (398 s. s., 4360, 6311). 

60 cts. per lb. and 
Lacets or lacings, boot, shoe, corset, stay, 
or other of cotton (354 a). 

35 cts. per lb. 
but not less (354 h) than. 


L 

Per ct. 

leather, porpoise or other (461 s. s., 

9155). 35 

• silk ch. V. if wearing apparel (413 a)... 60 

same if not wearing apparel (414 a).... 50 

Lacing needles or bodkins, metal (215 

s. s., 4703).. 45 

Lacquered boxes contg. tea, dtbl. accord¬ 
ing to comp. ch. V. 845y, s. s., 5770). 
goods, according to mat. ch. v. 

Lacquer varnish as spirit varnish (56 5, 
s. s., 6901), $1.32 per gal. on the 

alcohol it contains and 35 

Lactarine (628).^..Free. 

Lacteous farina, or Nestle’s milk food 

(773 s. s., 6926). 20 

food (773 5. s. s., 7082). 20 

Lactic acid (473).Free. 

Lactucarium, paste and sirup, med. pr. 

(75 a, s. s., 6915, 9336). 25 

Ladies’ and children’s knit woolen jackets 
and cloaks (397 s. s., 6065). 

49^ cts. per lb. and 60 

Ladles and ladle-heads, metal (215 s. s., 

7921). 45 

Lahn, lame, or tinsel wire (737 s. s. 

10,887).Free. 

Lake, carmine (61). 25 

extract of logwood not a lake (s. s., 
11,074). 

what constitutes a lake (s. s., 9033). 

Lakes, colors, or paints, all + -f- (61).... 25 

fast yellow, pale-green, and fast-drab 

dtbl. as (s. s., 10,193). 25 

Lama goods, silk and wool, as dress 
goods under 395 (s. s., 2933). 
points, wstd. (396 a. d ). 

49^ cts. per lb. and 60 

Lambs, under 1 year old (250 h). 

75 cts. each. 

Lamb skin, coats and coat linings of, 
with wool on (461 s. s., 8867, 10,324). 35 

dressed, as fur (444 s. s., 717). 20 

gloves of. (See “ Gloves.”) 

not dressed in any manner (588 s. s., 

4185).Free. 

scraps of, as skins dressed (444 s. s., 

4965). 20 

Lambeth cotton rope (355 s. s., 9187)... 40 

Lamp black (52). 25 

hooks and pulleys, met. (215). 45 

Lamps, according to mat. ch. v. 


ct. 

60 

60 

40 

45 

25 

3.0 

60 

60 

60 

60 

60 

60 

60 

45 

60 

60 

60 

50 

60 

60 

40 


































SCHEDULE OF DUTIES. 


Perct. 

chimneys for ( 108 ). gQ 

electric, not free under 677 as phil. 

apparatus (s. s., 5941). 
for churches, not regalia (s. s., 4312, 
7753). 

pocket for smokers’ use (468 a, s. s. 

6908). 70 

sanctuary, designed and made by an 
artist, and of great artistic val., sp. 
impt. for free presentation to church 

(757 6, s. s., 7753)...Free. 

shades of metal wire and paper (215 

s. s.,8029). 45 

Lancets (215 s. s., 5011). 45 

Lancewood, in the log, rough or hewn 

(756 a) .Free. 

mfs. of, + + (230). 35 

sawed boards, plank, deals, and all 

forms of, sawed only (220 a) . 15 

veneers of (2206).’. 20 

Land fowls, living (505).,....Free. 

Landing certificates, of single consignee 
of goods for different firms, valid 
(s. s., 10,708). 

of expt. kerosene cans (s. s., 3659). 
of goods expt. under Int. Rev. laws. 

(See rules s. s., 4029.) 

Landscape plates, paintings on glass if 
ranking as works of art (465 s. s., 

1996, 3142). 15 

Landscapes, certain representations of, 
similitudes of paintings (465 s. s., 

7981). 15 

Lanoline (76 s. s., 8061). 25 

Lanterns, according to material of ch. v. 

(s. s., 7415, 8345). 

bull’s eye (108 s. s., 8345). 

Japanese, paper ch. v. (425 s. s., 7415). 
magfc, if met. ch. v. (215 s. s., 7820). 
same, if glass ch. val. (108, s. s., 

7820). 

slides for, sp. imp. for Sunday- 
schools pps. (677 s. s., 10,619). 

Free. 

slides of public lecturers, arriving with 
them for use professionally (686 

s. s., 9232).Free. 

sp. imp. for use of Society of Am¬ 
ateur Photographers (677 s. s., 

i0,440).Free. 

toy (436 s. s., 6781^.'.. 


147 

L 

Per ct. 


45 


20 


35 


Lapidary’s machines sp. impt for col¬ 
leges (677 s. s., 8718).Free. 

Lapis calaminarus, calamine (526).Free. 

infernalis, nitrate of silver (75 a) . 25 

tutia, dry oxide of zinc (60 a). 

1 i cts. per lb. 
ground in oil (60 6 )....If cts. per lb. 

Tappers, metal (215). 45 

Lappets, cotton, as 6 . cloth (s. s., 6456). 
Lappings, machine, of wool and flax, 
dtbl. under 392 (s. s., 9548). 

Lap tablets, or portfolios of paper (425 

s. s.,10,104). 25 

I^ard (314). 2 cts. per lb. 

Larding needles or pins, metal (215 s. s. 

8995)... 

Lariats, as hide rope (607 s. s., 4751). 

Free. 

Last blocks, uough hewn or sawed only 

(223). 

Lastings, W. or wstd., all except button 
cloths, dtfbl. under 392 (s. s., 6137). 
etc., for buttons. (See ‘ ‘ Buttons. ’ ’) 

Lasts, finished or rough (230 T. R , p 

592).■ 

Laths (224). 15 cts. per 1000* 

Laudanum (47). 4 Q 

Laurel berries, cr. (560).Free. 

notcr. (24). ]o 

(*^ 6 ). 25 

Lava tips for burners, decorated (101 a). 60 

same, plain (101 6 ). 55 

unmfd. (629).Free. 

Lavender, essence or oil of (661)....Free, 
extracts of (8 s. s., 7369). 

$2 per gal. and 50 

flowers, cr. (560).Free. 

not cr. (24). jq 

water (8 s. s., 7369)....$2 per gal. and 50 

Lawn tennis suitings, as flannel under 
393 (s. s., 8269). 

Lawns, cotton, as C. cloth, 
linen, not over 100 threads to SQuare 

inch (371 a).... 50 

same over 100 threads, until Jan. 1 

1894 (371 Z>).; 35 

after that date (371 a) . 50 

Lead acetate of, brown (625). 

3J^ cts. per lb. 

alloyed, in pigs (200 s. s., 6786). 

2 cts. per lb. 


35 












































Per 


148 SCHEDULE OF DUTIES. 


L 

Per ct. 

Lead,antimonial, so-called, as type metal, 
on the lead it contains (208 a, s. s., 

8147)....II cts. per lb. 

ashes, containing small percentage of 

lead (773a, s. s., 556). 10 

same contg. large percentage of lead, 
as lead-ore or dross (199 s. s., 3649). 

II cts. per lb. 
black or plumbago (683 s. s., 491, 

1627).Free. 

same^ prepd. or mixed (773 5, s. s., 

1947, 6403). 20 

casts (215). 45 

chloride of (75 a). 25 

chromate of. (See “ Chromium 
colors.”) 

dross (199).II cts. per lb. 

glaziers’ (201).2I cts. per lb. 

granulated (200 s.s., 8581)..2 0 ts. per lb. 
hard-metal, as pig-lead (200, 774 s. s., 

3591).2 cts. per lb. 

in bars, pigs, or granules (200 s. s., 

532, 3591, 6786, 8581). 2 cts. per lb. 
in sheets, pipes, or shot (201). 

2l cts. per lb. 
in silver-ore or other ores, on the lead 

therein (199).II cts. per lb. 

lines. (See note to “ Cordage.”) 

mfs. + + (215). 45 

molten and old refuse run into blocks 

or bars (200).2 cts. per lb. 

nitrate of (64).3 cts. per lb. 

old scrap, fit only for re-mf (200). 

2 cts. per lb. 

old tea, as scrap (200 s. s., 1435). 

2 cts. per lb. 

ore (199 s. s., 10,383)....II cts. per lb. 

pencil-leads not in wood (467). 10 

pencils of wood, filled with lead or 
other material (466). 

50 cts. per gross and 30 
pig-lead, contg. less than 9 per cent, of 
antimony not type-metal, but dtbl. 
under 200 as pig-lead (s. s., 6786, 
8147, 9831). 

pipes. (See above “Lead in sheets,” 
etc.) 

red (66).3 cts. per lb. 

scrap. (See above “ old scrap,” etc.) 
sheets and shot. (See above “Lead 
in sheets,” etc.) 


subacetate, solution (75 a). 

sugar of, as acetate of (s. s. ,411). (See 
above.) 

tannate of (76). 

toys (435 s. s., 4507). 

white, dry or in pulp, or ground or 

mixed with oil (67).3 cts. per lb. 

wire (201).2I cts. per lb. 

Leaders, leather (461).. 

Leaf aluminum, or aluminium (190). 

8 cts. per pkg. of 100 leaves, 
bronze or Dutch metal (190 s. s., 4508). 

8 Cts. per pkg. of 100 leaves, 
gold (197 s. S., 6814). 

$2 per pkg. of 500 leaves. 

silver (198). 

75 cts. per pkg. of 500 leaves, 
metal, other than above including gold 
foil for dentists’ use (215 s. s., 2113, 

2674, 2906). 

tallow. (See “Tallow.” 
tobacco. (See “Tobacco.”) 

Leakage and breakage, no allowance for 
(constructive or other) bn wines, 
liquors, cordials or distilled spirits 
(336/, s. s., 7271, 8134) 

Leather, all -f + (455). 

and rubber footballs if rubber ch. v. 

(460 s. s., 10,557). 

saweifleatherch.V. (461 s.s.,10,557) 

bead-cases (461 s. s., 10,510). 

belting (461 s. s., 6967). 

bend-, 6r belting-leather (455). 

book-binders’, calf, goat, kangaroo, 
kid, lamb, and sheep skins, dressed 

and finished (456 5). 

boots and shoes (456/, s. s., 10,665)... 

bottles, of which it is ch. v. (461). 

buffings, split grain side of cattle hides 

as Ir. -f + (455 s. s., 6916). 

calf skins, japanned, other than upper 
leather dressed or undressed (456 e, 

s. s., 10,719). 

tanned or tanned and dressed 

(456 a) . 

caps and hats (461). 

cases containing books, dtbl. as part of 

books, under 423 (s. s., 1763). 

contg. combs, etc., dtbl. as parts of 
the value of their contents (s. s., 
10,574). ‘ • 







































L 


SCHEDULE OP DUTIES. 


Per ct. 

for mathematical and scientific in¬ 
struments impt. empty, dtbl. as 
mfs. of leather + + (461 s. s., 

8388). 35 

containing tobacco pipes and other 
smokers’ articles (468 or, s. s., 

6040, 7690). 70 

contg. carriage clocks, to be assessed 
as part of the dtbl. value of the 
clocks (s. s., 9477). 

chamois skins (456 a) . 20 

chamois skin toilet mats (461 s. s, 

8789). 35 

cockades (461 s. s., 7306). 35 

cowhide, split, and embossed for mf 
of bags, satchels, etc. (455 s. s., 

5635). 10 

cut in shape for making gloves, dtbl. 
as gloves ptly. mfd. under 458* 

(s. s., 5923). 

cut into shoe uppers or vamps, or 
other forms ^ suitable for conversion 
into mfd. articles, shall be classified 


as mfs. of leather and pay duty ac¬ 
cordingly under 461 (457). 35 

dressed upper, including patent, enam¬ 
elled and japanned leather, dressed 
or undressed and finished (456 a, 

s. s.,10,719). 20 

enamelled. (See above “dressed.”) 
galloons, metal and Ir. (2i5 s. s., 9583). 45 

game bags, with flax nettings, F. ch. 

V. (371 s. s., 4329). 50 

glazed calf skins (456 o, Oct. 26, 1857, 

N. Y.)..^. 20 

glove bindings (461 s. s., 9535). 35 


gloves. (See “ Gloves.”) 
goat skins, dressed and finished (456 h), 20 

grease and oils, used for stuffing or 
dressing. (See “ Grease. ”) 
jackets lined with W. flannel (396 
s. s., 6679, 7317). 

49^ cts. per lb. and 60 
japanned calf skins. (See above “ Calf 
skins.”) 

+ + dressed or undressed and 

finished (456 a) . 20 


149 

L 

Per ct. 


kangaroo skins (456 h) . 20 

kid skins (456 h) . 20 

kip skins, tanned (455 s. s., 7963). 10 

lamb skins dressed and finished (456 h). 20 

mfs. of, or of which it is ch. v. -j—f- 

(461). 35 

slippers and shoes f emb. with metal, 

Ir. ch. V. (461 s. s.,‘10,665, 10,766). 35 

mitts or mittens, as gloves. 

morocco (456 a). 20 

skins for, tanned but unfinished 

(456 c). 10 

paper im. of (422 s. s., 6546, 7427). 25 

patent, japanned calf skins (456 a, 

s. s., 10,719). 20 

piano-forte and piano-forte action 

(456 d) . 35 

pieces of embossed, cut into shapes for 

ladies satchels (461 s. s., 8363). 35 

porpoise laces or shoe strings (461 

s. s., 9155). 35 

portemonnaies (461 s. s., 5960). 35 

roller skins, or animal parchment (672 

s. s., 8947).Free. 

satchels, mat. for. (See above 
‘ ‘ pieces, ’ ’ etc.) 

scraps, new (455 s. s., 3355. 5993). 10 

old (472). 10 

skins -f + (456 a) . 20 

sole (455). 10 

im. of, made of scraps (461 s. s., 


split, drawback on finished (s. s., 
10,610). 

tanned -f -f (455). 10 

tape measures in leather cases, with 
metal appliances (215 s. s., 6789, 

10,478). 45 

whips of, or of which is ch. v. (461 

s. s., 6257). 35 

same with metal whistle attached (215 

s. s.,9840). 45 

Leatherettes, so-called, paper with sur¬ 
face to imitate leather (420 a, s. s., 


Leaves, artfl., for millinery uses (443 5, 
s. s., 7225). 50 


* I do not feel certain that this classification is correct, in view of the provisions of paragraph 
457. But as the provision in 458 seemed to me equally specific, and. imposes a higher rate of duty, 
I think that under 776 it should prevail.— Editor. 
t Quaere. What efiect should the proviso to 373 have upon articles of this kind ?— Editor. 











































150 

L 


SCHEDULE OF DUTIES. 


Per ct. 

Leaves, buchu, cr. (560).Free. 

notcr. (24). 10 

drug or med. not edible, cr. (560).Free. 

same not cr. (24). 10 

gilt, silvered, and other fancy paper 
for ornamental pps. (443 6, 774 s. s., 

8577). 50 

henna, cr. (560).Free. 

ground (24 S’.s., 9956). 10 

istle or ixle, cr. (560 s. s., 6804)...Free. 

palm, cr. (560 s. s., 6059).Free. 

sage, cr. (560 s. s., 6791).Free. 

not cr. (24). 10 

Lecterns for churches, not free as regalia 
under 692 a (s. s., 7229). 

Lecturers, impts. by, for exhibition, etc. 

(See “Art, works of,” etc.) 

Leeches (630).Free. 

Lees crystals, ptly. refined (91). 

4 cts. per lb. 

Leeward Islands, mdse, by parcels post 
from (s. s., 9368). 

Legal tender, subsidiary silver coins as 
(s. s., 3725). 

Leghorn braids, plaits, laces, and similar 
mfs. suitable for making or orna¬ 
menting hats, bonnets, and hoods 

(518)...Free. 

hats, bonnets, and hoods (460). 30 

Lemonade, (See “Ginger ale,” etc., 
under title “Liquors.”) 

Lemon, lime, and sour orange juices 

(631).Free. 

same, contg. over 2J per cent, of ale. 
dtbl. as ale. comp, under 8 6 (s. s., 

8948,9498).S2 per gal. and 25 

extract of (8 6, s. s., 6573). 

$2 per gal. and 25 

grass oil (661).Free. 

oil (661).Free. 

peel, not prsvd., candied, or otherwise 

prepd. (664).Free. 

prsvd. or candied (305). 

2 cts. per lb. 

squeezers, plain white porcelain, wood 
and metal, p. ch. v. (1006, s. s., 

9162). 55 

Lemons. (See “ Oranges,” etc.) 


L 

Per ct. 

Lenses, glass, costing not over $1.50 per 

gross pairs (120). 60 

glass or pebble, wholly or ptly. mfd. 

+ + (122c). 45 

glass plates or disks, rough-cut or un¬ 
wrought, for use in mf. of optical 
instruments, spectacles, and eye¬ 
glasses and suitable only for such 

use (591).Free. 

provided, that if over 8 inches in 
diameter, they may be polished 
sufficiently to show their character 
(591). 

spectacle and eye-glass, with edges 
ground or beveled to fit frames (121 

s. s., 9134, 9399). 60 

not philosophical apparatus (s. s., 
10,404). 

photographic, as personal effects or 
tools of trade of amateur photo¬ 
grapher (686 or 752 s. s., 7772). Free. 
Lentils in natural state (288 s. s., 8004)... 25 
Leopard skins dressed or ptly. mfd., as 

mfs. of fur (461 s. s., 9642). 35 

raw (588). Free. 

Letter heads, printed (423). 25 

, press, copying paper (419 a., s. s., 

8879).8 cts. per lb. and 15 

Lettuce seed (286 s. s., 6227). 20 

Levant nut, cocculus indicus (540). Free. 

worm seed, cr. (560). Free. 

Libraries, State and court, books for, 
held to be free under 660 of the act 
ofl883*(s. s., 8558). 
or parts of, of persons or families from 
foreign countries, actually used 
abroad by them not less than one 
year, and not intended for other 

persons or for sale (516). Free. 

public, regalia, gems, statues, statuary 
and specimens of sculpture, sp. 
impt. in good faith for the use of 
any public library in the U. S. 

(692 a).Free. 

Library of Congress, books, engravings, 
photographs, etchings (bound or un¬ 
bound), maps and charts for the use 
of (514). Free. 


Is not this a mistake? I can find no authority for it, desirable as such a provision might be._ 

Editor. 





































SCHEDULE OF DUTIES. 


L 

Per ct. 

Lichens, non-edible, cr. (560). Free. 

not cr. (24). 10 

Lichi fruit, dried (580 s. s., 3162)..Free. 

Licorice drops (33 s. s., 9505). 

5^ cts. per lb. 
extracts of, in paste, rolls, or other 

forms (33). 5 ^ cts. per lb. 

juice (s. s., 1882). 5} cts. per lb. 

root, ground (773 Z/). 20 

unground (632).Free. 

Liebig’s extract of meat (313 a). 

35 cts. per lb. 

Liens for freight under I. T. laws (s. s., 

5353, 9486). 

amendment to regs. governing the 
filing of (s. s., 6836). 
accruing before voyage of impt. not 
paid from proceeds of sale of un¬ 
claimed goods (s. s., 7938). 
bond to secure (s. s., 6441). 
of U. S. on impt. goods under act of 
March 3, 1875 (18th stat., p. 461, 
s. s., 5866, 8813). 

for freight on teas, when filed (s. s., 
5703). 

on unclaimed goods (s. s., 6580). 
under Art. 1028, Regs. (s. s., 8069). 
when inoperative (s. s., 3455). 

Life boats and life-saving apparatus sp. 
impt. by societies incorporated or 
established to encourage the saving 
of human life (633).Free. 

Life saving service, benefits of secs. 7 
and 8 of act of May 4, 1882, how 
obtained (s. s., 10,200). 

Lighters, importation and use of (s. s., 

8330, 8390). 

Lighting fluid, solution of oxides of zin- 
conium, lanthanum, and yttrium in 


nitric acid (76 s. s., 8835). 25 

Lignaloe wood, cr. drug (560 s. s., 8569). 

Free. 

Lignum vitae, in the log, rough or hewn 

(756 a) .Free. 

mfs. of (230). 35 

sawed only (220 a). 15 

Lilly of the Valley plants (666).Free. 

Lima bark, cr. (499).Free. 

notcr. (24). 10 

Limacon, or metal gimp (215 s. s., 

10,560). 


151 

L 

Per ct. 

Lime, including weight of barrels or 
pkgs. (96 s. s., 2894). 

6 cts. per 100 lbs. 

acetate of (76). 25 

bi-sulphate of, med pr. (75 a) . 25 

borate of (14 a).3 cts. per lb. 

chloride or oxymuriate of (635)..Free. 

citrate of (634).Free. 

hydraulic, as hydraulic cement under 
95 a (s. s., 3517). 

hydro-carbonate of, as whiting under 
59 (July 27, 1866, E. G.). 

“mineral sulphur,” so-called, being a 
mixture of carbonate of lime, mag¬ 
nesia and sulphur, ground (7736, 

s. s., 8816). 20 

phosphate and super-phosphate of, as 

fertilizers (600 s. s., 7764).Free. 

same, as med. pr. (75 a). 25 

sulphate of,calcined (97)..$1.75 per ton. 

ground (97).$1 per ton. 

unground (680).Free. 

white (61 a). 25 

Lime fruit jujubes, so-called, as confec¬ 
tionery -f +, under 239 (s. s., 

8733). 

tablets, as candy not colored under 
238 (s. s., 5420). 

juice. (See “Lemon, etc., juice.”) 
juice cordial, of lime juice and sirup 


(773 6, s. s., 9709). 20 

med. pr. (75 a, s. s., 7410). 25 


fortified with ale. 7| per cent, of 
volume (8 s. s., 8948). 

|2 per gal. and 25 
Limes. (See “Oranges.”) 
in salt, as pickles (287 s. s., 708, 5190). 45 

oil of (661 s. s., 6274).Free. 

Spanish, or mamoncillos (580 s. s. 

8595).Free. 

Limestone building stone, hewn, dressed 

or polished (128). 40 

unmfd. or undressed (127). 

11 cts. per cub. ft. 
rough, used for sinking cribs for piers 

(773a, s.s., 35). 10 

rough or rubble as taken from quarry 

(773 a, s. s., 2890, 5851). 10 

“Lindenia,” a publication issued in 
numbers, not a periodical under 657 
s. s., 9118). 


45 






































152 SCHEDULE OF DUTIES. 

L 


L 


Per ct. 

Line-stores, wooden buildings placed upon 
the Canadian boundary line, dtbl. 
as a whole under 230 (s. s., 10,029). 35 

Linen, bagging and bags. (See “Bag¬ 
ging ” and “Bags.”) 
burlaps. (See “ Burlaps.”) 
button cloths. (See “Buttoncloths.”) 
cables and cordage. (See those titles.) 
canvas, as other cloths under 371. 
cloth and all other mfs. -f -f of flax 
or hemp, or of which these or 


either of them compose ch. v. 

(371a). 50 

butuntilJanuary 1, 1894, such mfs. 
of flax contg, over 100 threads to 
the sq. inch, counting both warp 
and filling (371 b) pay only. 35 


clothing. (See below “Wearing ap¬ 
parel.”) 

coatings. (See “ Coatings.”) 
collars and cuff's, wholly or ptly. of 

(372 h) .30 cts. per doz. pcs. and 40 

damask toweling as mfs. of flax or 
hemp H—h under 371 (s. s., 1010, 
6347). 

drills, ducks, half-ducks, sail-ducks, 
sail-canvas, cot-bottoms, crash, filter 
linen in the piece, and all other plain, 
unembroidered cloths of flax or 
hemp, are dtbl. as mfs. of flax or 
hemp -f + under 371. 
embroideries. (See ‘ ‘ Embroideries. ’ ’) 
flax gilling nets or gill-netting nets, 
webs and seines comp, of threads or 
twine of yarn of a number not higher 
than No. 20 (367 a). 

15 cts. per lb. and 35 
sa?necomp. of threads or twine of finer 

yarn (367 h) .20 cts. per lb. and 45 

floor cloth canvas of flax or hemp 

(371a). 50 

of veg. fiber other than cotton, flax, 
or hemp, dtbl. under 374. 
floss, as thread under 370 (s. s., 7826, 
7888). 

gilling twine, as thread under 370. 
glass-cloths or towels, in pairs joined 
by fringe, dtbl under 371 (s. s., 
4215). 

hydraulic hose, wholly or ptly. of (368). 

20 cts. per lb. 


Per ct. 

laces, edgings, embroideries, insertings, 
neck-rufflings, ruchings, trimmings, 
tuckings, lace window curtains, and 
other similar tamboured articles, 
and articles embroidered by hand or 
machinery, or made wholly or in 
part of lace, rufflings, tuckings, or 
ruchings, composed of cotton, flax, 
jute, or other vegetable fiber, or of 
which these or either of them or a 


mixture of any of them is the comp. 

of ch. val. + 4-(373 a). 60 

lacets, tapes, and braids (371 s. s., 

6119, 6443). 50 

lap robes, with wstd. strips or stripes, 
dtbl. under 392 as mfs. ptly. of W. 

+ + (s. s., 2374). 


goods, not free as sp. impts. for liter¬ 
ary societies (s. s., 8847). 

mits made on frames (372 c) . 55 

nets for game bags, dtbl. under 367 
(s. s., 6689). 

oil cloths. (See “Floor oil cloths.”) 
pillow shams, table linens and toilet 
sets, ornamented with revering or 
drawn-work, dtbl. as mfs. of flax or 
hemp + + under 371 (s. s., 9035). 
pockets, so-called, of linen and metal 
threads woven together (215 s. s., 

7578). 45 

rags fit only for mf. of paper (670). 

Free. 

seines. (See above ‘ ‘ Flax gilling nets, ’ ’ 
etc.) 

sheetings, Russia and other, of flax or 
hemp, dtbl. as mfs. -f + of flax or 
hemp under 371. 

shirt bosoms or fronts embroidered, 
whether finished for use as wearing 
apparel or requiring to be sewed in 


shirts to fit for use (373). 60 

same not embroidered, if finished 
ready for use as wearing apparel 

(372 cy.. 55 

same, not finished for use (371 a). 50 

shirts, wholly or ptly. of, not emb. 

(372 c). 55 

same, emb. or ptly. of lace (373 5). 60 

threads and yarns of flax or hemp, or 
of a mixture of either with other 
fibers. 
















L 


SCHEDULE OF DUTIES. 


Per ct. 

val. not over 13 cts. per lb. (370 a). 

6 cts. per lb. 

val. over 13 cts. (370 5). 45 

threads claimed to be “ gilling twine,” 
but invoiced as “threads” and 
itemized as “boot-gray,” “dark- 
blue,” “ bookbinders’-gray,” and 
“carpet green,” “threads upon 
spools,” dtbl. under 370 as above 
(s. s., 10,332). 

towels, figured by weaving, as mfs. of 
flax or hemp + -f under 371 (s. s., 
6347). 

Turkish towels, countable under 371 5 , 
and if contg. over 100 threads to sq. 
inch, pay until January 1 , 1894, 

only. 35 

waste flt only to be converted into 

paper (670).Free. 

waterproof cloth, val. not over 25 cts. 

per sq. yd. (369 a). 40 

val. over 25 cts. (369 6 ). 

15 cts. per sq. yd. and 30 
wearing apparel, articles of, of every 
description -f- -f, wholly or ptly. of 


linen (372 c). 55 

same if emb, or ptly. of lace (373 h) . 60 

window curtains, ptly. of lace (373 a, 

s. s., 5868). 60 

yarns. (See above “Threads,” etc.) 


yarns, how they differ from twine 
(s. s., 4948). 

Line of hemp, hemp hackled (360). 

$50 per ton. 

Liniments + + (75 a) . 25 

Linoleum. (See “ Oil cloth.”) 

Linseed (285 s. s., 6978). 

30 cts. per bushel of 56 lbs. 
oil, raw, boiled, or oxidized (41 s. s., 

7320).32 cts. per gal. of 7j lbs. 

no drawback allowed on cake made 
from impt. seed (285). 


Lint (371 a, s, s., 6006). 50 

Liqueurs or cordials. (See “Liquors.”) 
Liquid albumen, or albumen solution 
(773 5, s. s., 3701)... 20 


153 

L 


Per ct. 

gold, as a paint (61 s. s., 5814). 25 

orchil (665).Free. 


Liquidation, date of, with reference to 
protests, on withdrawals of sugar 
from w. h. under act of October 1, 

1890 (s. s., 10,530). 

of entries, under protests under act 
of June 10 , 1890 (s. s., 10,369). 
protests and appeals cannot be filed 
before (s. s., 7386). 

Liquorice. (See ‘‘ Licorice. ’ ’) 

Liquor ammonia, odoriferous (75 a, s. s., 
9252). 25 


Liquor, iron (75 a) . 25 

stands, metal (215). 45 


LIQUORS. 

MALT, TO WIT: 

ale, beer, and porter, in bottles or 

jugs (337 a) .40 cts. per gal. 

(for capacity of bottles see s. s., 
6191, also table, post, p. —). 
no separate or addl. duty on bottles or 
jugs (337 5). 

if not in bottles or jugs (337 c). 

20 cts. per gal. 
malt, dtbl. gallon 231 cub. inches (s. s., 
4068). 

gauge of (s. s., 3537, 3564). 
malt extract, fluid, in bottles or jugs 

(338 5).40 cts. per gal. 

in casks (338 a).20 cts. per gal. 

solid, or condensed (338 c). 40 

SPIRITUOUS, as follows, to wit: * 
amer-picon in bottles (332, 336 5 , 

s. s., 9797).$2.50 per pf. gal. 

and 3 cts. addl. on each bottle. 
Arp’s pepsin bitters (332 s. s., 9386). 

$2.50 per pf gal. 
and if in bottles or jugs (3365) 3 
cts. addl. on each. 

benedictine, in bottles (332, 3365, 

s. s., 10,660).$2.50 per pf gal. 

and 3 cts. addl. on each bottle, 
brandy and other spirits mfd. or dis^ 


^ Eeimportation of foreign spirits and wines not allowed (s. s., 2043). 

The following articles are dtbl. as distilled spirits or bitters at $2.50 per pf. gal., viz.: “Chinese 
spirits,” s. s., 7967; “Elisir Dieci Erbe,” s. s., 8358; “Essence of red beets,” T. E., p. 566; “Ham¬ 
burg bitters,” s. s., 7574; “ Mescal,” s. s., 2448; “ Orange bitters,” s. s., 9113; “ Alpen-krauter liquor,” 
s. s., 7574. 




























154 

L 


SCHEDULE OF DUTIES. 


Per ct. 

tilled from grain or other materials 
and + + (329)..$2.50 per pf. gal. . 

Liquors, spirituous, all compounds or 
preps, of which dist. spts. are a 
comp, of ch. V. + 4" duty not less 
than that upon dist. spts. (331). 
cordials, liquors, arrack, absinthe, 
kirschwasser, ratafia, and other 
spirituous beverages, or bitters of 
all kinds containing spirits, and 

+ + (331).$2.50 perpf. gal. 

in bottles or jugs, dtbl. as above, 
with addl. duty on bottles or jugs 

(336/0.3 cts. each. 

all imitations of brandy, spirits, or 
wines, by whatever names impt., 
are subject to the highest rates of 
duty provided for the genuine 
articles respectively intended to be 
represented, but in no case less 
(333 c) than $1.50 per gal. 

“ all distilled spirits, wines and malt 
liquors, imported in pipes, hogs¬ 
heads, tierces, barrels, casks or 
other similar packages, shall be 
first placed in public store or 
bonded warehouse, and shall not 
be removed therefrom until the 
same shall have been inspected, 
marked and branded, by a United 
States customs-gauger and a stamp 
affixed to each package, indicating 
the date and particulars of such 
inspection.” (Act of March 3,. 
1879, sec. 11. See Part I., 1282 
and s. s., 3939). 

all spirituous liquors impt. in casks of 
less capacity than 14 gallons are sub¬ 
ject to forfeiture (330 c). 
no lower rate or amount of duty to be 
charged on brandy, spirits, or other 
spirituous beverages, than that fixed 
by law for first proof, but to be in¬ 
creased in proportion for any greater 
strength (333 a, s. s., 2085). 
each and every gauge or wine-gallon 
of measurement to be counted as at 
least one proo/gallon (330 a). 

“distilled spirits, spirits, alcohol, and 
alcoholic spirits, is that substance 
known as ethyl alcohol, hydrated 


Per ct. 

oxide of ethyl, or spirits of wine, 
commonly produced by fermentation 
of grain, starch, molasses, or sugar, 
including all dilutions and mixtures 
of this substance” (section 3248, 

Rev. Stat.). 

the standard for determining the proof 
of imported spirits or liquors of any 
kind, is the same as that defined in 
the laws relating to internal revenue, 
to wit: 

“ proof spirit,” under the law, is “that 
alcoholic liquor which contains one- 
half its volume of alcohol of a speci¬ 
fic gravity of seven thousand nine 
hundred and thirty-nine ten thou¬ 
sandths (. 7939) at 60 degrees Fahren¬ 
heit” (330/), and Parti., 1119). 

to ascertain the number of “proq/* 
gallons ’ ’ contained in any quantity of 
liquor stronger than first proof, mul¬ 
tiply the actual quantity in wine gal¬ 
lons by the percentage of alcohol, and 
divide by 50 (but see notes to 330 a). 

all spirituous liquors impt. in casks of 
less capacity than 14 gallons are sub¬ 
ject to forfeiture (330 c). 

American, re-impt., gauging and mark¬ 
ing of (s. s., 7920). 

compounded in part from imported 
spirits in bond and exported under 
section 10, of the act of October!, 

1890 (781) cannot on re-importation 
be entered under 793 (s. s., 9865). 

domestic for expt., division of consign¬ 
ments not ordinarily allowed (s. s., 
3873). 

domestic, re-impt. must be in original 
pkgs. (s. s., 8250). 

domestic, re-impt., when entry refused 
(s. s., 9649). 

domestic, re-impt. cannot be trans¬ 
ferred into new pkgs. in w. h. 
except when necessary for preser¬ 
vation (s. s., 7867). 
stamping of (s. s., 10,703). 

impt., gauging and stamping of (s. s., 
6055, 9099). 

impt. of, in demijohn or other vessels, 
holding over 1 quart and less than 
14 gallons, illegal (s. s., 7286). 





L 


SCHEDULE OF DUTIES. 


Per ct. 

re-exportation of domestic (s. s., 10,146). 
illegally impt. when mdse, packed 
with, forfeitable (s. s., 7607). 
transported in bond, gauging of (s. s., 
10,857). 

re-gauging in such cases is not neces¬ 
sary (s. s., 7395). 

VINOUS, etc. : 

wines, champagne, and all other 
sparkling, in bottles, of not over 

i pint each (335 c).$2 per doz. 

same, in bottles of over ^ pint and 
not over 1 pint each (335 h). 

$4 per doz. 

same, in bottles of over 1 pint, and 
not over 1 quart each (335 a). 

$8 per doz. 

same, in bottles or other vessels of 
over 1 quart each (335 d). 

$8. per doz. 
and $2.50 per gal. on excess. 

still, including ginger-wine, ginger- 
cordial, and vermuth, in casks 

(336 a) .50 cts. per gal. 

same, in bottles or jugs, per case of 
1 doz bottles or jugs, each contg. 
over 1 pint, and not over 1 quart, 
or of 24 bottles or jugs, each 
contg. not over 1 pt. (336 h). 

$1.60 per case. 

any excess over these quantities in 
such bottles or jugs subject to a duty 
o^Jive cents for each pint or fraction 
thereof so in excess (336 c). 

But there is no separate or addl. duty 
on bottles or jugs contg. still wines 
(336 c?). 

all wines, ginger cordial, or vermuth, 
contg. over 24 per cent, of alcohol 
to be forfeited (336 e). 

no allowance, constructive or other, 
for breakage, leakage, or damage on 
wines, liquors, cordials, or dist. 
spirits (336/). 

but the duty is to be assessed on the 
quantity actually impt. (s. s., 5974, 

8134, 10,399). 

and the same rules apply to malt 
liquors also (s. s., 5862). 


“spumante,” or foaming, same as 
sparkling (s. s., 2367). 
vermuth, duty as on still wines (336 a), 
all wines, brandy, or other spirituous 
liquors in bottles or jugs must be 
packed in pkgs. contg. not less than 
one dozen bottles or jugs in each 
pkg. (336^, s. s., 8526). 
all such bottles or jugs, excepting those 
contg. still wines, must pay an addi¬ 
tional duty (336 li) of.. ..3 cts. each, 
bay rum or bay water, whether distilled 
orcompounded, offirst proof, and in 
proportion for greater strength (334). 

$1.50 per gal. 
coloring for brandy, wine, beer or other 

liquors (22). 

liability for leakage in w. h. (s. s., 
7930). 

fruit-juice, cherry-, prune-, and other 
-f -f, and prune wine, 
contg. not over 18 per cent, of alco¬ 
hol (339 a) .60 cts. per gal. 

contg. over 18 per cent, of alcohol 

(339 6).$2.50 per pf gal. 

prune wine. (See above “Fruit 
juice.”) 

ginger ale, ginger beer, lemonade, soda 
water, and other similar waters, 
in plain, green or colored, molded 
or pressed, glass bottles (340). 
contg. each not over f of a pint 

(340 a).13 cts. per doz. 

contg. over f and not over H pints 

(340 6).26 cts. per doz. 

no separate or addl. duty on such 
bottles (340 c). 

same, imported otherwise than in such 
bottles, or in such bottles of larger 

size (340^6).50 cts. per gal. 

and in addition thereto, duty must be 
paid on the bottles or other cover¬ 
ings at same rates as if empty 
(340 e). 

lemonade. (See above “ Dinger ale,” 
etc.) 

soda water. (See above “ Dinger ale,” 
etc.) 

waters similar to soda water. (See 
above “ Dinger ale,” etc.) 

Litharge (63).3 cts. per lb. 
















156 SCHEDULE OF DUTIES. 


L 

Per ct. 

Lithographed photo-mounts (420 ct and 


h, s. s., 10,786, 10,942). 35 

Lithographers’ needles (215 s. s., 6716). 45 
Lithographic color stones, or mullers 

(773 5, s. s., 5048). 20 

crayons (61 a, s. s., 9738). 25 

printed matter (420 h) . 35 

printers’ ink (30 s. s., 8923). 30 

paper, if surface-coated or card-board 

(420 a) . 35 

same if ordinary printing paper sized 

or glazed (418 s. s., 6201). 20 

prints from either stone or zinc, bound 
or unbound, exc. illustrations form¬ 
ing parts of periodicals, newspapers, 
or printed books impt. with them 

(420 h) . 35 

process, all articles produced wholly 

or in part by (420 c) . 35 

rollers, wood and leather, wood ch. v. 

(230 s. s., 6136). 35 

prints of “ Stations of the Cross,” sp. 
impt. for religious societies, not free 
as regalia (s. s., 10,689). 

stones, not engraved (636)..Free. 

varnish (56 a, s. s., 516). 35 

views, in book covers (420 5, s. s., 

2845). 35 

work, dtbl. val. of (s. s., 9727). 
Lithographs, as parts of booklets or 

printed books (423 s. s., 11,087). 25 

colored or printed in colors (420 c). 35 

so-called sheet pictures, embossed or 

plain (420 c). 35 

Litmus, prepared or not (637).Free. 

Lizards, prepd. as Chinese med. preps. 

(75 a, s. s., 6265). 25 


Llama goods, silk and wool, as dress 
goods under 395 (s. s., 2933). 
tennis cloth, W. as flannels under 393 
(s. s.,8269). 

Loadstones (638).Free. 

Lobsters, as shell fish (703). Free. 

preserved in vinegar (703 s. s., 7080, 

10,496).Free. 

cansor pkgs. contg. (See “Cans,’’etc.) 

Lock pieces, or wedges, iron (156 s. s., 
6392).2I cts. per lb. 

Locks, door and other, of metal (215 

s. s., 9978)... 

gun (215 s. s., 4969). 


Per ct. 

Locomotives, drawback on (s. s., 10,633). 
forgings for. (See “Forgings.”) 
tires for, iron or steel, wholly or ptly. 

mfd. (185a). 2^cts. per lb. 

Locust fruit or St. John’s beans or 
bread (580 or 699 s. s., 6874).. .Free. 
Loeflund’s cream conserve (75 a, s. s., 

9049). 25 

diastase malt ext. (75 a, s. s., 6917)... 25 
Log lines, hemp, untarred as cordage 

(362 c, s. s., 9307).2^ cts. per lb. 

Logs and round unmfd. timber + + 

(754).Free. 

(See proviso 218^, as to foreign expt. 
duty.) 

Canadian expt. duty removed (s. s., 
10,285). 

for further provisions as to. (See 
“Wood” or “Lumber.”) 

tafirail ship (215 s. s., 6187). 45 

Logwood, cr. (560).Free. 

grd. or not cr. (24). 10 

extracts and decoctions of (26 a, s. s., 

11,074). I of 1 ct. per lb. 

extract and salt of copper (61 a, s. s., 

9033).... 25 

Lombard chocolate, as conf. under 239 

(s. s., 7586). 50 

Looking-glasses and frames for. (See 
“Class.”) 

Loom for use in lace works not free 
under 686 (s. s., 9602). 
harness twine, cotton, as C. thread 
under 342 (s. s. , 8945). 

Loop needles. (See “Button needles.”) 

Lost goods, allowance for (s. s., 10,594). 
or missing articles appearing in in¬ 
voice must be accounted for (s. s., 
8376). 

Lozenges, dwarf bouquet, conf. in boxes 

(239 s. s., 8275). 50 

med. (75a, s. s., 1646, 6946, 7410). 25 

Lumber, blocks, gun-, heading-, last-, 
oar-, wagon-, and all like blocks and 
sticJcs, rough-hewn or sawed only 


(223). 20 

same, further mfd. (230). 35 


Canadian brown ash, not a cabinet 
wood (s. s., 10,748). 
cannot be impt. in bond to be planed 
and expt. (s. s., 5672). 


45 

45 









































L 

Per ct. 

cedar paving posts, railroad ties and 
telegraph, and telephone poles, 

after March 1 , 1891 (219). 20 

clapboards. (See “Clapboards.”) 
edges only planed not subject to addl. 

duty for planing (s. s., 4709). 
from New Brunswick, regs. for free 
entry* (s. s., 8652). 
hickory sawed, of lengths and shape 
for general use (218 5 , s. s., 4871). 

$2 per 1000 ft. bd. measure, 
hoop-bolts, so-called, of elm boards 
for mf. of hoops, as sawed lumber 
+ + under 218 5, s. s., 8355). 
hubs for wheels, rough-hewn or sawed 


only (223). 20 

further mfd. (230).. 35 

laths, per 1000 pieces (224).15 cts. 


made from impt. free logs, not subject 
to seizure (s. s., 7686 ). 

Maine, sawed in New Brunswick.* 
(See provisions for, 786 and 787.) 
Maine, sawn in N. B. when not free 
(s. s., 7459). 

same, sawn in N. B. in mill leased by 


Am. citizen (s. s., 7942).Free. 

palings (225). 10 

pickets (225). 10 


rule for measurement of (s. s., 5379 ). 
sawed boards, planks, deals, and other, 
of hemlock, white-wood, sycamore. 


157 

L 

Per ct. 

white pine and bass-wood, sawed 
0 )dy (218 a). 

$1 per 1000 ft., bd. measure, 
sawed only + -}- (218 5 ). 

$2 per 1000 ft., f bd. measure, 
sawed boards, planks, deals, and all 
forms of sawed cedar, lignum vitm, 
lancewood, ebony, box, granadilla, 
mahogany, rosewood, satin-wood, 
and of all other cabinet woods 7 wt 

further mfd. than sawed (220 a) . 15 

of any sort, planed or finished, pays 
per lOOO/f'. hd. mejis. in addition 
to the above rates as follows, viz.; f 
for each side, planed or finished 

(218 c).50 cts. 

planed on one side and tongued and 

grooved (218 c?).$ 1 . 

planed on two sides and tongued 

and grooved (218 e).$1.50. 

sawed, resawing is not such a mf. as 
entitles it to drawback (s. s., 7^64). 
sawed, distinction between lumber 
and timber (s. s., 10,742). 
scantling, with one side planed, dtbl. 

as planed lumber (s. s., 8062). 
shingles, white pine (226). 

20 cts. per 1000 . 

all other (226).30 cts. per 1000. 

ship planking, dressed (755 s. s., 8564). 

Free. 


SCHEDULE OF DUTIES. 


* The privileges accorded by sections 15 and 16 of the act of October 1, 1890 (786 and 787) are 
special and do not extend to lumber sawed in Ontario from Minnesota logs (s. s., 8518). 

, t The term ‘board measure,’ as applied to lumber, is synonymous with ‘inch measure;’ and 
as the law prescribes certain rates of duty on sawed lumber by the thousand feet, hoard measure, 
all such lumber, whether under or over one inch in thickness, should be reduced to inch measure 
for the purpose of such assessment of duty ” (s. s., 1770). 

The Department has directed the use of the following table in measuring lumber (s s 5379 

5402) : • V , 

If i inch and less than # inch, as i inch. 

If I inch and less than | inch, as f inch. 

If S inch and less than i inch, as i inch. 

If i inch and less than II inch, as 1 inch. 

If If inch and less than li inch, as If inch. 

If II inch or over, in the same manner, by I inch variations. 

In estimating board measure under “Schedule D,” no deduction is to be made on account of 
planing, tongueing and grooving (218/.). Provided, That in case any foreign country shall impose 
an export duty upon pine, spruce, elm or other logs, or upon stave-bolts, shingle-wood, or heading- 
blocks exported to the United States from such country, then the duty upon such lumber, when 
imported from such country, shall remain the same as fixed by law in force piHor to the passage of 
this act (218 g.). 

I This additional duty for planing, etc., is to be collected only when the sidas are planed, and not 
when the edges merely are planed or finished (s. s., 4709). 





















158 SCHEDULE OF DUTIES. 

M M 


Per ct. 

Lumber shocks, sugar-box and packing- 

box of wood + -f (228). 30 

other than above (230 s. s., 577; 

but see also s. s., 3694). 35 

domestic returned as barrels or boxes 
filled with foreign products, under 

regs. (493 h) .....Free. 

staves, wood, of all kinds (227). 10 

veneers of wood (220 5, s. s., 9010). 20 

Lunar caustic molds (7735, s. s., 337)... 20 

Lupini (288 s, s., 11,059). 25 

Lupulinum, cr. drug (560 s. s., 3168). 

Free. 

Lutes, according to material. 

Lycopodium, cr. drug (560 s. s., 11,080). 

Free. 

Lye of wood ashes (495). Free. 

M 

Macaroni, vermicelli and all similar 
preps. (258),.2 cts. per lb. 

Mace (717). Free. 

ground (326 a) .4 cts. per lb. 

oil of (661).Free. 

Machine belts, rubber and cotton, C. ch. 

V. (355 s. s., 3212). 40 

blanketing, (felt of wool or hair not 
woven) for printing machines (396 5, 

s. s., 625).49^ cts. per lb. and 60 

same, so-called, but really a coarse W. 
fabric for polishing marble, dtbl. as 
mf of W. -f- under 392 (s. s., 
3147). 

for separating fibers of sisal grass not 
free as a model under 652 (s. s., 
9743). 

lappings, W. and flax dtbl. under 392 
(s. s., 9548). 

Machinery, belting for. (See “Belting” 
or “Felts.”)* 

bought abroad and erected in a beet 
sugar factory and used in the pro¬ 
duction of raw sugar in the U. S. 
from beets produced therein, is 

until July 1, 1892 (237 c).Free. 

duty collected on such importation 
since January 1, 1890, to be re¬ 
funded (237 d). 


Per ct. 

(But see rulings as to s. s., 5768, 
10,436, 10,826, 10,981). 
for repair may be impt. into the U. S. 
without payment of duty under 
bond to export under regs. (785 
s. s. , 9566). 

models and patterns of, unfit for use 

otherwise (652)....,. Free. 

separately packed and invoiced, dtbl. 
at rates applying to each part (s. s., 
8468). 

separately packed, or easily separable, 
how classified (s. s.,1893, 3319, Begs. 

Art. 482 s. s., 3855, 8464). 

Machines, automatic or slot, dtbl. as 

entireties (215 s. s., 9158). 45 

Mackerel, act prohibiting impt. of dur¬ 
ing spawning season. (Pt. I., 
1375-8 s. s., 8118, 8764, 8864, 
8985.) 

definition of “shore line” and of 
“traps,” and “weirs,” under 
said act (s. s., 8864). 
further particulars. (See “Fish.”) 
Madder and munjeet, or India madder, 
ground or prepd. and all extracts of 


(639). 

in oil, as paint (61 s. s., 2074).. 


25 

lake (61 s. s., 3130, 4833). 

root, cr. (560).. 


25 

Magic cigar stands (468 a) . 

Magic lanterns, glass ch. v. (108 

s. s., 

70 

7820, 10,325). 


60 

metal ch. v. (215). 


45 

slides for, glass ch. v. (108 s. s.. 

7473). 

60 


sawie, sp. impt. for colleges (677 s. s., 

4515).Free. 

sp. impt. for Sunday-school, dtbl. 

(s. s., 9539). 

toy (436 s. s., 2569). 35 

parts of, not cl. as to 5 ^s (s. s., 10,859). 

Magnesia, acetate of (76). 25 

bromide of (76). 25 

calcined (34).8 cts. per lb. 

carbonate of, med. (34)...4 cts. per lb. 
cement, so-called, but ground magne¬ 
site (773 5, s. s., 5304). 20 

citrate of (76 s. s., 5949, 6291). 25 


Under s. s., 9666, this is classified under 398. But quaere, whether that paragraph was intended 
to include any other than such as correspond in character with all the other articles 

named therein ? 


































M 


SCHEDULE OF DUTIES. 


p0r 0^ 

hypo-phosphate of (75 a). 25 

iodide of (75 a). 25 

native mineral carbonate of. (See 
“Magnesite.”) 

nitrate of (75 a) . 25 

phosphate of (76). 25 

sulphate of, cr. Epsom’s salts (34). 

nj of 1 ct. per lb. 

sulphide of (76). 25 

sulphur, and lime ground (773 5, s s 

8816). 20 

Magnesite, or native mineral carbonate 

of magnesia (640).Free. 

burnt (95 c, s. s. 9375). 20 

Magnesium (641). Free. 

chlor-, or chloride of (76 S.S., 8092,8138) 25 
IMagnetic sand, or magnetite iron-ore 

(133 s. s. 7126).75 cts. per ton. 

Magnets (642). Free. 

Magnums, champagne iinpt. in. (See 
ruling as to s. s., 8900). 

Mahogany, as cabinet woods (which see 
or see “Wood.”) 

Mails, appraisement of goods impt. by 
(s. s., 7636). 


impts. of printed matter by. (See 
1305-6.) 

books impt. by, not free (s. s., 7856). 
impt. by, for chiefs of foreign mis¬ 
sions in the U. S., to be delivered 
duty free (s. s., 6139). 
exclusively in foreign languages, 
impt. by, free (s. s., 10,364). 

Canada, impts. under postal conven¬ 
tion with U. S. (s. s. , 8726). * 


159 

M 

Per ct. 

cigars, not admissible, under postal 
conventions (s. s., 9216). 
coins, jewelry, and precious stones by, 

(See s. s., 7281). 

dutiable articles received in, treatment 
of (s. s., 8597). 

engravings, etchings, and photographs 
impt. through, dtbl. under 423 (s. s., 

6857, 8438). 25 

envelopes addressed and enclosed in 
one pkg. for distribution, not 
“packed pkgs.” (s. s., 5852). 
gold dust impt. by, free (s. s., 7418). 
how goods impt. by, and unclaimed to 
be returned (s. s., 6611). 
impts. by, how duties collected in cer¬ 
tain cases (s. s., 7911, 9395). 
impts. by, no consular authentication 
of (s. s., 10,439). 

to foreign ministers or consuls, how 
treated (s. s., 3554). 
reports as to failures to transport 
duties, how made (s. s., 6124). 
in sealed pkgs. suspected of contg. 
dtbl. goods, how disposed of 
(s. s., 7222, 7239). 
ofqueenbeesby. (See s. s., 11,015). 
official pkgs. impt by, foreign con¬ 
suls in U. S., treatment of (s. s., 
10,713). 

phonograph cylinders impt. by, free 
• (s. s., 10,105). 

postage stamps, cancelled foreign, 
impt. by, dtbl. as printed matter 
under 423 (s. s., 8657). 


^ The extract from the Postal Convention between the U. S. and Canada pnblished in s. s., 8726 
is as follows : ’ ’’ 

“ Article one (a). Articles of every kind or nature, which are admitted to the domestic mails 
of either country, except as herein prohibited, shall be admitted to the mails exchanged under 
this Convention; subject however to such regulations as the Postal Administration of the country 
of destination may deem necessary to protect its customs revenue. But articles other than letters 
in their usual and ordinary form, must never he closed against inspection, but must be so wrapped or 
enclosed that they may be readily and thoroughly examined by postmasters or customs officers.’’ 

“The following articles are prohibited admission to the mails exchanged under this Conven¬ 
tion ; , 

“Publications which violate the copyright laws of the country of destination; packets, except 
single volumes of printed books the weight of which exceeds two kilograms;” (4^^ lbs.), “'liquids, 
poisons, explosive or inflammable substances, fatty substances, those which easily liquefy, live or 
dead animals (not dried), insects and reptiles, confections, pastes, fruits and vegetables which will 
easily decompose, and substances which exhale a bad odor, lottery tickets or circulars, all obscene 
or immoral articles, other articles which may destroy or in any way damage the mails, or injure 
the persons handling them.” 























160 

M 


SCHEDULE OF DUTIES. 

Per ct. 


M 

Per ct. 


Mail, precious stones impt. by, liable to 
seizure and forfeiture (s. s., 7281, 
7742). 

repeal of laws compelling U. S. vessels 
to carry (Pt. I., 1360). 
unsealed pkgs. of prohibited articles 
impt. by. (See s. s., 7239). 

Mails, weavers’, according to material. 

Maine, products of forests of (786-7). 
packing box lumber entitled to privi¬ 
leges of these provisions (s. s., 8000). 
sp. regs. under (s. s., 8652). 

Maize, Indian corn (256). 

15 cts. per bush, of 56 lbs. 
roasted (773 5, s. s., 7071). 20 

Majolica ware as earthenware. 

“Making up,” charges for dtbl. (s. s., 
10,226). 

Malacca joints, not further mfd. than 
cut into suitable lengths for mfs. 
(756/).Free. 

Malleable iron castings + + (162). 

If cts. per lb. 
same galvanized or tinned (215 s. s., 
8180). 45 

Malt, barley (253). 

45 cts. per bush, of 34 lbs. 
no allowance for screenings or dust 
(s. s., 4742). 

extract of, fluid, in casks (338 a). 

20 cts. per gal. 

same in bottles or jugs (338 h). 

40 cts. per gal. 
duty in addition on bottles or jugs 


the same as if empty. 

solid or condensed (338 c). 40 

Mamoncillas, Spanish limes (580 s. s., 
8595).Free. 


Mandolins, according to material of ch. 

V. (s. s., 10,829, 10,938). 

Manganese and manganiferous-ore, for 
distinctive percentages of. (See s. s., 


4114, 9954).* 

bromide of (76). 25 

carbonate of (76). 25 


hypo-phosphate of (75 a). 25 

iodide of (76). 25 

Manganese, ore and oxide off (643).Free, 
oxide of, ground (643 s. s., 2915). Free, 
so-called, but really a chem. salt (76 

s. s.,3410). 25 

plates ptly. of (7735, s. s., 6302). 20 

phosphate of (75 «). 25 

“recovered,” so-called (643 s. s., 
8429).Free. 

Manganiferous iron-ore f (643 s. s., 3931, 
4114).75 cts. per ton. 

Mangan-metal, as metal unwrought-f + 

(202 a, s. s., 8746). 20 

Mangel-wurzel seed (699).Free. 

Mangoes (580).Free. 

Manicure sets in cases, dtbl. as entire¬ 
ties according to comp, of ch. v. 

(s. s., 9239). 

Manifests, fees for, legal (s. s., 10,247). 
filing of (s. s., 7203). 
for transit goods (s. s., 6793). 
of cargoes expt. in steamers (s. s., 
5810). 

of foreign vessels on northern lakes 
(s. s., 8220). 

rules as to seizure of goods not entered 
on (s. s., 7351). 

Manikins, impt. by private persons for 
use in lectures, not free (s. s., 
10,184). 

Manila, binding twine of (362 5). 

^ of 1 ct. per lb. 
cordage, tarred (362c?)... 3 cts. per lb. 

untarred (362 a).II cts. per lb. 

currency of, val. of dollars (s. s., 9401). 
rope, cannot be withdrawn from w. h. 
free of duty under 1358, Pt. I. (s. s., 
7242). 

Manna (644).Free. 

Manetta stock, not free under 666 (s. s., 
11,034). 

Mantel ornaments, artfl. flowers, etc., in 
glass shades, according to comp, of 
cht V. (s. s., 6982). 


* The Department ruled (s. s., 4114) “that to be properly subject to classification as manganese 
ore the article must contain 50 per cent, or over of manganese in proportion to the entire quantity, 
and not over 10 per cent, of iron.” In cases of doubt “ the importer will be required to substan¬ 
tiate his claim ” (of free entry), “ by an analysis of the article by a competent chemist,” (But see 
also s. s., 9954.) 
t See above note. 























SCHEDULE OF DUTIES. 


M 


50 


60 


«, . , Per ct. 

of birds, artfl. fl., etc., similar to those 
for millinery uses (443 i, s. s., 6320). 
of decorated china or parian ware 

(100 a, s. s., 5975 ). 

Mantels of carved stone and woods ptly. 
of modern mf. not free as antiquities 
(s. s., 10,024). 

marble (125). 50 

slate (130). 30 

wood (230). 35 

Mantillas, silk ch. v. (413 r/). 60 

wool or wstd. (396 or 397). 

491 cts, per lb. and 
Mantlings, W. or wstd., dtbl. under 392 
(s. s., 8444). 

Manufacturer’s statement of cost of pro¬ 
duction not required for goods sub¬ 
ject exclusively to specific duties 
(s. s., 10,300). 

Manufactures, all non-enumerated + -f 
(773 &). 20 


60 


all non-enumerated, bearing a simili¬ 
tude to enumerated. (See provi¬ 
sions as to 774, also “Articles.”) 
all non-enumerated composed of two 
or more materials to pay the highest 
rate at which they would be charge¬ 
able if composed wholly of the comp, 
mat. ofch. v. (775). 
the words “component material of 
chief value” to be held to mean 
that, which shall exceed in value 
any other single component of the 
article (775 &). 

wholly or in part the product of con¬ 
vict labor, impt. prohibited (822). 
domestic, for provisions for marking 
and to protect trade-marks, etc. (See 
777-8. Also title “ Articles. ”) 
for further particulars, see titles 
respectively of the materials compos¬ 


ing them. 

Manufacturing bonded warehouses, 
restrictions as to removals from 
(s. s., 7227). 

purposes, acids for (473).Free. 

w. h., barrels, bottles, etc., for use in, 
not free from impt. duty under 781 
(s. s., 9753). 


Manures, and all substances expressly 
used for,including guano (600)..Free. 


161 

M 

Per ct. 

chem. salts for (600 s. s., 6264, 7452, 
7764).Free. 

chloride magnesium not free as (s. s., 
8138). 

nor sulphate of potash (s. s., 7452). 

Manuscript mezuzoths in metal frames, 
ms. free under 645, but metal frames 
dtbl. (s. s., 3497). 

Manuscripts, old parchment, not free 
under 672, but may be free under 
645 (s. s., 6076). 

Maple pastilles, drawback on (s. s., 
10,984). 

sugar, dtbl. as other sugar under 237, 


762-7 (s. s., 9058). 

sirup (773 5, s. s., 10,425).•. 20 

Maps and charts (423). 25 

for the U. S. or library of Congress 
(fill).Free. 


printed and bound or mfd. over 20 
years at date of impt. (512)..Free. 
sp. impt. for schools or societies. (See 
those titles). 

Marble, all kinds in block, rough or 
squared (123 s. s., 7500). 

65 cts. per cub. ft. 
alabaster in blocks, as marble by assim¬ 


ilation (s. s., 9149). 

baptismal font (s. s., 6249). 50 

bas reliefs, (125, s. s., 2568, 2706). 50 


blocks presented to cities not free under 
7575 (s. s., 7500). 

curved slab of 4^ by 2 ^ ft. with figures 
in high but not in full relief on the 
concave surface, to be used for wain¬ 


scoting (125 s. s., 7254). 50 

green, polished columns of “ verde de 

prato” (125 s. s., 8796). 50 

manufactures of + -f (125). 50 

monuments, other than figures in full 

relief (125 s. s., 7072).. 50 

mosaic (125 s. s., 10,497, 11,035). 50 

small pcs. for (125 s. s., 9387, 

10,897). 50 

onyx columns, dtbl. as (125 s. s., 


paper (420 a, s. s., 6677). 35 

paving tiles (124 s. s., 3586, 4495). 

$ 1.10 per cuE ft. 

pedestals for statues (125 s. s., 9658). . 50 
slabs, drawback on (s. s., 7437 ). 


11 





























162 SCHEDULE 

M 

Per ct. 

Marble slabs, none to be computed at 
less than 1 inch thick in measuring 

(124).$1.10 per cub. ft. 

statuary (465 s. s., 7254). 15 

veined, sawed, dressed, or otherwise 
(124 s. s., 5279)... $1.10 per cub. ft. 
statuary by Am. artists residing 
abroad. (See ‘ ‘ American. ’ ’) 
table tops (125 s. s., 3858). 50 

Marbles, toy, of whatever mat. (436). 35 

Mardi-gras costumes, not free as regalia 
under 692 (s. s., 9551). 

Marine coral, uncut and unmfd. (547). 

Free. 

cut, mfd. or set (459 cr). 25 

perspectives, according to material of 
ch. V. (s. s. 10,486). 

Markers for games, according to ma¬ 
terial. 

Market value, appraisers’ additions, 
how noted (s. s., 7005). 
appraisers’ sources of information not 
to be disclosed (s. s., 6250). 
how ascertained (s. s., 5806). 
how dated (s. s., 8354). 

Marking, etc., ofimpt. mdse. (777 s. s., 
10,445, 10,637, 10,711, 10,714, 

10,842, and see regs. at the end of 
this Part III., p. —. 

“Markwick’s spongio-piline,” wool. 

(See “Woolens.”) 

Marly-cloth, C. and gum (355 s. s., 9941). 40 

Marmalade (303). 35 

Marrow, cr. (646).Free. 

perfumed for toilet use (77 March 3, 

1858, N. Y.). 50 

Marshmallows (647).Free. 

Masks, paper or pulp (463). 35 

with cotton cowls and W. beards, 
moustaches and brows, as mfs. 
ptly. of W. under 392 (s. s., 9687). 

silk, other than toy (414). 50 

toys (436). 35 

wire (215 s. s., 6626). 45 

wool or pt. W., dtbl. under 392 (s. s., 
9687). 

Masonic jewels, metal set with glass and 
stones (452 s. s., 8766). 50 

Mastic, asphalt. (See “Asphalt.”) 

gum, cr. (560).Free. 

notcr. (24). 10 


OF DUTIES. 

M 

Per ct. 

Match blocks or pickets (220 ?>, s. s., 

5307). 20 

boxes pocket, of met. (215 s. s., 7275) 45 
boxes, when dtbl. as unusual cover¬ 
ings (s. s., 7886, 8350, 10,333, 
11,081). 

splints, wood (230 s. s., 2708). 35 

Matches, certain coverings for, dtbl. 

(s. s., 6446). 

examination ofimpt. (s. s., 6081). 
friction or lucifer, of all kinds, per 
gross of 144 boxes, each contg. not 
over 100 matches (441 a). 

10 cts. per gross, 
imported otherwise than in boxes as 
above (4415). 

1 ct. per 1000 matches, 
of cotton, wax and paper (355 s. s., 

595). 40 

safety, dtbl. under 441 as friction 
matches (s. s., 5900). 
safety cannot be entered for I. T. in 
bond (s. s., 5912). 

nor stored in warehouse (s. s., 6283). 
Swedish in zinc lined boxes may be 
entered for w. h. (s. s., 7439). 

Mate, or Brazilian tea, also known as 
HevaYerba and Paraguay tea (773 Z>, 
s. s., 3909). 20 

Matelasse cloth, W. S. and C. as mfs. in 
part of W. either under 392 or 395 
according to character of the fabric 
(s. s., 7295). 

Materials for the mf. of medicines, preps., 
compositions, perfumery, cosmetics, 
cordials, and other liquors mfd. 
wholly or in part of dom. spts. for 
expt. may be removed from bonded 
w. h. (or if impt.) from shipboard 
to mfg. w. h., under regs. free of 
duty (781 a and (/). 

or articles of foreign production needed 
for repair of certain American ves¬ 
sels. (See “ American vessels.”) 
to be used in the construction and 
equipment of vessels built in U. S. 

(779 s. s., 10,983). 

Mathematical instruments acc. to mat. 
specially impt. for academies, socie¬ 
ties, etc. (See “Schools” or 
“ Societies.”) 






















M 


SCHEDULE OF DUTIES. 


Per ct. 


35 


35 


Matico leaf, cr. (560).Free. 

Mats, all + + acc. to mat. 

and mattings bast or bass (773 h) . 20 

cocoa fiber or rattan (464). 

8 cts. per sq. ft. 

grass (460).... 30 

sheepskin, finished for use as mfs. of 

fur (461 s. s., 9769). 35 

toilet, S., C. and wstd., S. ch. v., dtbl. 
under 392. (See 4146). 
of chamois leather (461 s. s., 8789).. 
wood strips and cotton, wood ch. v. 

(230 s. s., 7406). 

wool or part wool + + portions of 
carpets or carpeting, pay same rate 
of duty as like carpets or carpeting 
(408). 

Matting, Chinese (575)....Free. 

floor, mfd. of round or split straw 

(^^5).Free. 

jute, as jute carpeting (363 s. s., 7237). 

6 cts. per sq. yd. 
napier, as jute carpeting (363 s. s., 

7237, 8143). 6 cts. per sq. yd. 

of cocoa fiber or rattan (464). 

12 cts. per sq. yd. 

Mattresses, of cotton ticking, filled with 

veg. sub. (355 s. s., 4797). 40 

curled hair suitable for (450). 15 

moss, sea weeds and all veg. subs. 

used for (653).Free. 

wire (215 s. s., 9052). 45 

but duty not to be less than that on 
the wire composing them (148^). 

Maw or poppy seed (285 s. s., 7828). 

30 cts. per bush, of 56 lbs. 

McDougall’s anti-poisonous sheep-dip 
(75 a, s. s., 8782). 25 

Meal,corn (257)..20 cts. per bush, of 48 lbs. 

cotton seed (773 6 , s. s., 11,004). 20 

oat (260). ,1 ct. per lb. 

rice (261 cZ). iofl ct. per lb. 

Measurement of woolen and wstd. goods, 
mis-statements as to, in invoices 
(s. s., 8804). 

Measures and weights, invoices must be 
made out in weights and measures 
of countries of exp. (Pt. I., 895 
s. s., 7348, 7531). 

Measuring tapes according to material 
(s. s., 10,478, 10,756, 10,771). 


163 

M 

Per ct. 


10 


rules, folding, of wood and metal (215 

s. s., 7945). 

other according to material. 

Meats, all kinds of prepd. or presvd. 

+ + (312 s. s., 8533, 9636). 

extract of -f -f (313 a, s. s., 7057). 

35 cts. per lb. 

fluid (313 6).15 cts. per lb. 

no separate or addl. duty on cover¬ 
ings if not suitable or designed 
for other uses thanimpt. of (313 c). 
for expt. (See provisions as to, 858 to 
868, also 871-873). 

prepd. not free when impt. as Bologna 
sausage (s. s., 7361). 
in carcasses, dressed, + + (773 a, s. s., 

2325). 

Mechanical figures, metal predominant 
material, when not toys (215 s. s., 

10,75n. 45 

with musical attachments,if toys(436) 35 
of diff. mat. part steel, if not toys 

(215 s. s., 2985). 45 

singing birds, part metal, not toys 

(215 s. s., 10,654). 45 

Meconin (75 a). 25 

Medallions, casts in plaster from antique 

gems (773 6, T. B., p. 575). 

molded of a pulp of wood, saw-dust 
and glue to imitate wood carvings 

(2k0 s. s., 7431)... 

small of glass and metal, gl. ch. v. (108 

s. s., 2849). 

small for watchguards, mfs. of steel 

(215 s. s., 5146). 45 

Medals, britannia-ware for church, not 
free under either 648 or 692, but 

dtbl. under 215 (s. s., 7246). 

cabinets of old medals produced prior 

to 1700 (524).Free. 

silver, covered with glass (215 s. s., 

10,930). 

gold, silver, or copper, such as trophies 

or prizes (648).Free. 

other than above according to material, 
religious emblems not free under 648 
(s. s., 10,542, 10,934). 

Medicated cottons (75a, s. s., 4987).... 

lozenges (75 a, s. s., 7410). 

spirits, or Wae-sing wine in bottles 
(74 s. s., 5982).50 cts. per lb. 


45 


25 


20 


35 


60 


45 


45 










































SCHEDULE OF DUTIES. 


164 

M 

Per ct. 

Medicated spirits, bottles subject to addl. 
duty. 

wines (74 s. s., 6100, 6500). 

50 cts. per lb. 

Medicinal acids + + (473).Free. 

Medicinal drugs, such as, 
balsams, 
barks, 
beans, 
berries, 
buds, 
bulbs, 

bulbous roots, 
dried fibers, 
dried insects, 

excrescences, such as nutgalls, 

flowers, 

fruits, 

grains, 

gum resins, 

gums, 

herbs, 

leaves, 

lichens, 

mosses, 

nuts, 

roots, 

seeds, aromatic, 

seeds of morbid growth, 

spices, 

stems, 

vegetables, 

weeds and woods for dyeing, 
any of the above in a crude state, not 
edible, and not advanced in value or 
condition by refining or grinding, or 
by any other process of mf, and 

-h + (560).Free. 

The same, if so advanced in value or 

condition, + + (24). 10 

preparations (including proprietary) 
of which ale. is a comp, part, or 
used in prep, of, + + (74 s. s., 
6837, 8503, 8504)... 50 cts. per lb. 
of which ale. is not a comp. + + 

(75 a). 25 

all the above in bottles are subject 
to the provisions of 104 or 111, as 
to filled bottles. 

materials for mf. of. (See above 
“ Materials.”) 


M 

Per ct. 

preps., etc., examination and appraise¬ 
ment of. (See Pt. I., 959 to 964). 

mercurial 4* + (75 h) . 35 

patent or proprietary, as other med. 
preps. + +, under 74 and 75. 
waters. (See ‘ ‘ Mineral waters. ’ ’) 
Medicines, cr., as drugs cr. (560)...Free, 
notcr. (Seeabove “ Medicinal preps.”) 

Medler canes (230 s. s., 9067). 35 

Meerschaum cr. or unmfd. (649) ...Free, 
cleaned, waxed, and polished, but not 

mfd. (649 s. s., 3850).Free. 

pipes (468 a) . 70 

Melada and concentrated melada, after 

April 1, 1891 (726).Free. 

Melodeons, according to material of ch. v. 

Melon seed (286 s. s., 5897). 20 

Melons, as vegetables (288 s. s., 9100)... 25 
Memorial tablet, brass, not free under 
757 as a work of art (s. s., 7718). 

Menispermine (76). 25 

Menthol, known as “Japanese pepper¬ 
mint camphor ” (75 a, s. s., 4963)... 25 
Merchandise impt. is subject to duty on 
each re-impt. (s. s., 9461). 
impts. of val. under $100 (s. s., 6183). 
taken from wrecks (794). 

Mercurial med. preps. + + (75 ft). 35 

Mercury, as quicksilver (207). 10 cts. per lb. 

bottles dtbl. as if empty (207). 

Merino. (See “Woolens.”) 
“Merry-go-round,” steam, not free as a 
tool of trade (s. s., 9352). 

Mescal, dist. spts. (329 s. s., 2448). 

$2.50 per pf. gal. 
Metallic arsenic, so-called, but com. kn. 
as cobalt crystals or cobaltine (202 a, 

s. s., 2945, 3168). 20 

cartridges. (See ‘ ‘ Cartridges. ’ ’) 
mineral substances, cr. + + (202a)... 20 

pins. (See “Pins.”) 

Metallico, Japanese. (See “Japanese.”) 
Metalophones, other than toy, according 
to material. 

toy (436). 35 

Metals, alloys of (See ‘ ‘ Alloys. ’ ’) 
composition, of which copper is ch. v. 

+ + (192).1 ct. per lb. 

mfs. of, + + (215). 45 

(See “ Oelschlaeger case,” s. s., 
10,603).. 




















SCHEDULE OP DUTIES. 


M 

Per ct. 

precious or imitations of, articles + + 
comp, of, whether set with precious 
stones or ims. thereof or otherwise, 
and which are com. kn. as jewelry. 

(452). 50 

produced from iron or its ores, when 
held to be steel (150 and see “Iron ” 
or “ Steel ’’). 

if quantity or value insignificant in 
mfs. of mixed metals, it is not to 
control the classification (s. s., 7683, 
8541, 8599, 9253). 

sheathing of yellow metal of which 
copper is the comp. mat. of ch. v., 
and not wholly or ptly. of iron 

galvanized (195 s. s., 534, 8113). 35 

same old, fit only for remf (189). 

li cts. per lb. 
thread of gold, silver or other metals 

+ + (196 s. s., 6042, 6294). 30 

type-metal, on the lead it contains 

(208 a) .1^ cts. per lb. 

unwrought -f -f (202 a) . 20 

Metronomes (215 s. s., 10,257). 45 

Metropolitan Opera House Co., not en¬ 
titled to impt. goods free (s.s., 7792). 
Mexican asphaltum, or chappapote (496 

s. s., 4867).Free. 

dollar, as local currency of Japan. 

(See s. s., 3290, 7579, 8450). 
dollar, no reduction for abrasion of 
(s. s., 3571). 

lottery tickets, dtbl. value of (s. s., 
10,997). 

mixed wools from, how clsd. (s. s., 
7384). 

onyx, as marble, under 123 and 124 
(s. s., 9228). 

mfs. of + -f (125, s. s., 2306). 50 

ores, regs. for impts. of (s. s., 9492). 
subsidy certificates, not mdse. (s. s., 

8665).Free. 

Mexico, articles of new clothing impt. for 
naval officers of, not free (s. s., 6606). 
collection of duty on goods from, by 
parcels post(s. s., 8977). 
inspection of cars transporting goods 
to (s. s., 6210). 

importation of cattle from (s. s., 9111). 
fees and manifestson goods from, impt. 
in bulk by train load (s. s., 9065). 


165 

M 

Per ct. 

impt. of grain from, to be ground in 
U. S. not free (s. s., 10,985). 
transit goods to or from. (Sees. s., 

6260, 6973, 7893, 9619, 9686, 
9805X 

San Diego, Cal., a port for transit 
shipments to (s. s., 9989). 

Mezuzoths, manuscript, in brass cases, 
manuscript free, but cases dtbl. 

(s. s., 3497). 

Mica, cr. or in slabs or sheets (202 

S.S., 2676, 10,475). 35 

ground ( 202 ). 35 

waste (472). 10 

Microscope slides, finished (108 s. s., 

10,793). 60 

slides, glass covers for, not cut n 6 r 

ground (112 a).If cts. per lb. 

Microscopes, according to material (s. s., 

5977, 6597). 

small glass plates for object glasses of 

(108 s. s., 7995). 60 

Microscopic cover glasses sp. impt. for 
schools, etc. (677s. s., 9736)...Free, 
specimens of natural history, on glass, 
impt. for cabinets or as objects of 
taste or science, and not for sale 

(712 s. s., 3958).Free. 

Microtomes, metal (215). 45 

Milan plasters (75 a, s. s., 6915). 25 

Military paddings, jute, dtbl. under 374 
(s. s., 6537). 

Milk-food. (See “ Lacteous farina. “) 

Milk, fresh (268).5 cts. per gal. 

preserved or condensed, including 
weight of pkgs. (269 a). 3 cts. per lb. 

of India rubber (613).Free. 

of roses, a cosmetic (77). 50 

sugar of (26S h) . 8 cts. per lb. 

Mill cranks and irons. (See “ Iron.”) 

feed (773 6 , s. s., 4235). 20 

Millet seed (286 s. s., 5516). 20 

hulled and cleaned (773 6 , s. s., 2093). 20 

Millinery ornaments, dressed and finished 

birds, suitable for (443 6 ). 50 

Mill saws. (See “ Saws.”) 
stones- (See “ Buhr or burr stones.”) 
other than burr, mfd. or bound up 

into mill stones (126, 774). 15 

Mills, coffee, met. ch. v. (215). 45 

Mincemeat (312s. s., 8533). 25 

































166 SCHEDULE OF DUTIES. 

M M 


Per ct. 

Mineralogy, specimens of. (See “ Speci¬ 
mens.”) 

Minerals, non-metallic, cr., or not ad¬ 
vanced in val. or condition by refin¬ 
ing or grinding, or by other process 

of mf. + + (651).Free. 

same^ advanced in value or condition 
by refining or grinding, or by other 
process of mf. + + (773 6). 20 

Mineral substances, metallic, cr. + + 

( 202 ). 20 

carbonate of magnesia (native) or mag¬ 
nesite (640).Free. 

of strontia (725).Free. 

colors. (See ‘ ‘ Colors. ’ ’) 

grease (76 s. s., 10,185, 10,651). 25 

oil, distilled from shale (76 s. s., 7396). 25 
paints for ptg. chinaware (61 a, s. s., 

6184). 25 

waters, all natural or not artfl. (650 

s. s., 10,772).Free. 

if in glass bottles or jugs they are 
dutiable as if empty, 
stone jugs and other coverings of, if 
not unusual are free (s. s., 10,861). 
some, prep, by boiling for use as medi¬ 
cine, and known as “St. Cather¬ 
ine Concentrated Water” (75a, 

s. s.,3170). 25 

certificates from the owner or man¬ 
ager of the spring^ that the water 
embraced in the invoice is, in fact, 
natural mineral water, and speci¬ 
fying the spring from which pro¬ 
duced, must accompany the invoice 
(s. s., 2973, 3963, 7191). 
if the production of such certificates 
is impracticable, other satisfactory 
proof is admissible (s., s., 7128, 
74i7). 

all artfl. and all imitations of natural 
-j- -h impt. in plain green or 
colored glass bottles, 
contg. not over 1 pt. (341 a). 

16 cts. per doz. bottles, 
contg. over 1 pt. and not over 1 qt. 

(341 h) .25 cts. per doz. bottles. 

No separate duty on bottles (341 c), 
but if impt. otherwise than in 


Per ct. 

such bottles, or in such bottles of 
over 1 qt. (341 d)...20 cts. per gal. 
with addl. duty on the bottles or 
other coverings^ at same rates as 
if empty (341 e). 

Appollinaris (650 s. s., 7638).. Free, 
healing lotion, as prop. med. preps. 

(75 a, s. s., 9284). 25 

natural, artificially charged with gas 

(650 s. s., 3148, 5115).Free. 

Roncegno (650 s. s., 7417).Free. 

wax (751 s. s., 6258).Free. 

Miniature paintings (465). 15 

theatres, of paper, other than toys 

(425 s. s., 1825). 25 

same if toys (436). 35 

Mirabellen or plums, dried (299 s. s., 

2670).2 cts. per lb. 

Mirbane, oil of (19 s. s., 6045). 20 

Mirrors, hand, pocket, or table, not over 
144 sq. inches, with or without 
frames or cases, of whatever ma¬ 
terial composed (122 h) . 45 

other. (See “Glass” and s. s., 

5012, 5455, and 5476). 

Mits and mittens, as gloves. 

Mixed articles + -f- mfd. of two or more 
materials, the duty is to be assessed 
at the highest rates * at which it 
would be chargeable if composed 
wholly of its comp, of ch. v., to 
wit: 

That comp, which shall exceed in 
value any single comp. mat. 
thereof, the value of each to be 
determined by the ascertained 
value thereof in its condition, as 
found in the article (775 a. h. 
and c.). 

mfs. in part of silk, of which wool, or 
the hair of the camel, goat, or other 
like animals is a component material 
(whether S. ch. v. or not), dtbl. as 
mfs. of wool (414 6, s. s., 7037). 
machinery of various components not 
separately packed or invoiced, dtbl. 
as an entirety (s. s., 10,783). 

Mixtures,medicinal. (See “Medicinal”) 
Mock or imitation jewelry. (See “ Jew- 


* This provision is held to apply only to the dutiable materials in the article, of which dtbl. mate¬ 
rials that of ch. V. determines the rate of duty (s. s., 6179, 10,098). 

























M 


SCHEDULE OF DUTIES. 


elry,” also s. s., 3099, 3288, 5161, 
6050, 6222, 6245, 7305). 

lead, or blende (202). 20 

Modelling + + according to material. 
Models of inventions and other improve¬ 
ments in the arts, including patterns 
for machinery, but no article to be 
deemed a model or pattern which can 
be fitted for use othe^^-vvise (652). 

Free. 

engines, etc., sp. impt. for schools, cl. 
as phil. app. for (677 s. s., 612). 

Free. 

or imitations, in papier mache, of 
anatomical and botanical specimens, 

dtbl. under 461 (s. s., 1767). 35 

other than above H—[- dtbl. according 
to materials (s. s., 253). 
sp. impt. for schools, etc. (677)..Free. 
Mohair and mfs. of. (See “Wool and 
Woolens.”) 

in the form of roping, roving, or tops, 
or advanced in any manner or by 
any process of mf. beyond the 
washed oy scoured condition, is sub¬ 
ject to same duty as mfs. of wool 
H—h (390). 

noils (388).30 cts. per lb. 

Moisic iron, (See “Iron.”) 

Moisture, increase of weight of mdse. by. 

(See s. s., 10,204.) 

no deduction from weight of iron-ore 
on account of (133 e). 
in wood pulp. (Sees.s., 10,095,10,964.) 
Molasses. (See “Sugars.”) 

Molding sand (723 s. s., 8546).Free. 

Molding of Plaster of Paris, plain (101 &, 

s. s.,9604). 55 

Molds, button, according to material. 

gold-beaters’ (598).Free. 

hammer and gun. (See “Steel.”) 

lunar caustic (75 a). 25 

Molleton. (See “ Cottons.”) 

“ Monats-hefte fuer chemie ” (Chemical 
Monthly), as periodical (657 s. s., 

5959).Free. 

Monogram table cloths, towels, and like 
linen goods, held not to be embroi¬ 
dered, under 373 (s. s., 10,563). 
Monstrance, sp. impt. for religious socie¬ 
ties (692 a, s. s., 3745).Free. 


167 

M 

Per ct. 

Montfort’s solution of morphia, for the 
alcohol it contains (8 b). 

|2 per gal. and 25 

Monthly publications bound in stiff 
covers, not free as “periodicals” 
under 657 (s. s., 6365). 

Monumental stone. (See “ Stone.”) 

Moon or poppy seed (285 s. s., 3451). 

30 cts. per bush, of 56 lbs. 
oil (41).32 cts. per gal. of 7^ lbs. 

Monuments with figures in bas-relief 
only, not statuary (s. s., 7072). 
public, articles imp. by societies for 
erection of, to be free under 759 a 
and 6, must be similar to those 
named in said paragraphs (s. s., 
3999). 

designs for, impt. by society for 
erecting (759 5, s. s., 8540)...Free. 


Moor salt (76 s. s., 8707). 25 

Moose head, mounted and skillfully 
prepd. by a taxidermist, and impt. 
for cabinet as a specimen of nat. 

hist. (712 s. s., 10,446).Free. 

Mops, cotton ch. v. ( 355 ). 40 

part metal (215). 45 

sticks for, of wood (230). 35 

of wood and metal (215). 45 


Moquette for covering seats in cars, etc., 
as mfs. of W. + -f under 392 (s. s., 
7094). 

Morocco skins, dressed and finished 


(456 5, s. s., 3671). 20 

skins for, tanned but unfinished includ¬ 
ing basils (456 c, s. s., 7862). 10 


Morphia, or morphine, and all salts of 

(35).50 cts. per oz. 

Morrals, nose bags of istle, for feeding 
horses, used in the States and Ter¬ 
ritories bordering on Mexico, dtbl.* 


under 374 and 774 (s. s., 390). 

Mortars, cast-iron (161)...1 t 2^ cts. per lb. 
coated, glazed, or tinned (163). 

3 cts. per lb. 

common stoneware (99). 25 

earthenware, plain (101 5). 55 

glass (108). 60 

iron or steel, enamelled or glazed with 
vitreous glasses in one color (171)... 45 

marble (125). 50 

metal other than above (215). 45 





























168 SCHEDULE 

M 

Perct. 

Mortars, stone+ +(128). 40 

Mosaic, nifs. wholly or ptly. of, dtbl. 
according to material of cli. v. (s. s., 
10,620). 

pictures of marble, as mfs. of marble 

under 125 (s. s., 1448, 10,620). 50 

work, opaque glass blocks of different 
colors intended for (108 s. s., 4909). 60 

Mosaics, “Florentine,” so-styled, of slate 

(130 s. s., 547, 2624, 10,620). 30 

of marble (125 s. s., 1448, 9387, 10,497, 

10,897). 50 

Roman, if slate (130 s. s., 2624). 30 

if marble (125 s. s., 2624). 50 

small pieces or blocks of marble for use 

in (125 s. s., 9387, 10,897). 50 

Moss, cr. or unmfd. -f- -h (653).Free. 

dyed and prepd. for florists’ designs 

(773 5, s. s., 4924). 20 

dyed for millinery uses, as parts of 

artfl. flowers (443 5, s. s., 2518). 50 

peat, dried and pressed (653 s. s., 

9349).Free. 

Mosses, drug or medici nal. (See ‘ ‘Drugs. ’ ’) 
Mosquito net (355 s. s., 9184, 10,256).... 40 
Mother-of-pearl. (See “Pearl.”) 
Motors,steam-,drawbackon(s.s., 10,632), 
Mousseline-de-laines. (See “Dress goods. ”) 
Mouth, toilet applications or preps, for 

+ + (77). . 50 

Mucilages, med. (75 a). 25 

Muffins, decorated e. w. (100 a, s. s., 

. 8101). 60 

Mufflers, W. orpt. W. (396 s. s., 10,864). 

49j cts. per lb. and 60 

Muffs, fur (461). 35 

silk ch. V. (413 a). 60 

silk, fur, and feathers, S. ch. v. (413 a, 

s. s., 6252)... 60 

wholly or ptly. of wool (396). 

49^ cts. per lb. and 60 

Mugs, according to material. 

(but see s. s., 6578, 6610, 8396.) 

Mules (247 a).$30 per head. 

Mule shoes, wrought-iron or steel (176). 

1^^ cts. per lb. 
Mulls, corded, of cotton, as C. cloth 
(s. s., 6328). 

Madras, as C. cloth (s. s., 10,499). 

Swiss, flgured or dotted, as C. cloth 
(s. s., 6196). 


OF DUTIES. 

M 

Per ct. 

Mundic, or pyrites, dtbl. under 133 5 or 
c, according to the percentage of 
copper it contains (s. s., 507). 

Mungo, wool (389).10 cts. per lb. 

Munjeet, or Indian madder, ground or 

prepd. (639).Free. 

extracts of (639).Free. 

Murexide, a dye chemically prepd. (76). 25 

Muriate of ammonia or sal ammoniac 

(105).I of 1 ct. per lb. 

barytes (76). 25 

cinchona (690).Free. 

gold (76). 25 

potash (685).Free. 

strontium (76). 25 

tin (76). 25 

Muriatic acid (473).Free. 

Museum where an admission fee is 
charged not entitled to beneflts of 
677 (s. s., 9009). 

Mushrooms, dried (288 s. s., 1408). 25 

prepd. or prsvd. (271). 40 

sauce or catsup (287). 45 

spawn, as seed (286 s. s., 5714, 6342). 20 

Music box springs, metal (215).. 45 

boxes, toy (436). 35 

all other according to material ch. 

V. (s. s., 10,941,11,058,11,083). 

in books, sheets, or bound (423). 25 

and music books in raised print for 

the blind (513 5).Free. 

paper, printed with lines only (423 s. s., 

4991). 25 

printed with usual reading type and 

without lines (423 s. s., 3503). 25 

stands according to material. 

Musical bird cages, pt. metal (215 s. s., 

3255). 45 

clocks. (See “Clocks.”) 
decanters, cut glass (106 s. s., 6355)... 60 

instruments and parts thereof + +, 
all except toy, are now dutiable ac¬ 
cording to material. 

Musicians, when to be admitted as 
artists under immigration act (s. s., 
10,429). 

note-holders, according to material 
(s. s., 6868). 

Musk, cr., in natural pods (654 s. s., 

5646).Free. 

in the grain, as mfd. (773 5, s. s., 8962) 20 











































M 


SCHEDULE OF DUTIES. 


Musket barrels (215'). 

Per ct. 

bayonets (215). 


blocks rough-hewn or sawed 

only (223). 20 

rods, iron or steel (215)... 


stocks, mfd. (230) . 


Muskets (169)..’. 



Muslin, cotton. (See “ Cottons.”) 

Mustard, ground or prsvd. in bottles or 

otherwise (325)...lOcts. per lb. 

French, in bottles (287 s. s., 5809, 6280) 45 

sauce (287 s. s., 6280). 45 

seed, cr. (699).Free. 

Mutton in the carcass, dressed (311). 

2 cts. per lb. 

Muzzle-loading shot guns (215 s. s., 

10,524). 45 

Muzzels, wire, for bottles (215 s. s., 9488) 45 

Myrbane, oil of (19 s. s., 6045). 20 

Mju’obolan, fruit or nut (655).Free. 

extract (26 a, s. s., 5529). 

i- of 1 ct. per lb. 

Myrrh, crude gum (560).Free. 

Myrtle, or bay wax (751).Free. 

N 

Nail cleaners and files, metal ch. v. (215 

s. s., 6897, 9016). 45 

rods. (See “Iron, wire rods,”) 

Nails, bellows, malleable cast-iron, with 
wide head (175 c, 774 s. s., 7257). • 

4 cts. per lb. 

brass (215). 45 

brass-headed (215 s. s., 6361). 45 

copper (215). 45 

cut, iron or steel (173). 1 ct. per lb. 

hob and horseshoe and other wrought- 
iron or steel -f -f (174). 4 cts. per lb. 
malleable cast-iron as wrought (174 

s. s., 7257).4 cts. per lb. 

metal other than iron or steel (215 

s. s., 6361, 6397, 7659, 9248). 45 

porcelain heads ch. val, plain white 

(101 5, s. s., 8066)..... 55 

same decorated (101 a, s.s., 8066)... 60 

saddle, steeple-chase, and brace (215 

s. s.,8300). 45 

steel, in shape of rosettes, stars, 
arrows, etc., with iron shanks, com¬ 
mercially known as “ steel points ” 

(215 s. s., 6397, 7659). 


169 

N 

Per ct. 

upholsterers’, small, with brass heads. 


lacquered (215 s. s., 9248). 45 

vessels, nails for (779 a, and see 
“ Vessels.”) 

wig-points (215 s. s., 8824). 45 


wire, of wrought-iron or steel, 2 inches 
long and over, not lighter than 
No. 12 , wire gauge (175 a). 

2 cts. per lb. 
from 1 to 2 inches long and lighter 
than No. 12 , w. g., and not 
lighter than No. 16, w. g. (175 5). 

21 cts. per lb. 
shorter than 1 inch and lighter than 

No. 16 (175c).4 cts. per lb. 

wrought-iron or steel -f + (174). 

4 cts. per lb. 

yellow metal, not entitled to with¬ 


drawal under 834 (s. s., 5034). 
Nainsooks, as cotton cloth (s. s., 6328). 
Nankeen, as cotton cloth, 
shoes and slippers, leather soles ch. v. 

(-Ifil). 35 

Napier matting. (See “ Carpets,” etc.) 
Naphtha. (See ‘ ‘ Coal tar products.”) 

Naphthaline (76 s. s., 11 , 010 ). 25 

colors, as coal tar colors (18 s. s., 3913, 

3927, 5593, 9766). 35 

Naphthionate of soda, chem. salt (76 

s. s., 9630, 10,250). 25 

Naphthylamin (18 s. s., 4032). 35 

Naphthylaminroth, echt(18 s. s., 3913). 35 

Naphthol salts (76 s. s., 10,143). 25 

sulpho-acid, so-called, but found to be 
sodium salt of sulphonated naphthol 

(76 s. s., 9457, 10,491). 25 

Napkins, cotton damask (355). 40 

linen damask in the piece, or cut apart 
dtbl. under 371. 

Japanese paper, printed (423 s. s . 


paper, so-called, but plain tissue paper, 
very thin (419 s. s., 9561), 

8 cts. per lb. and 15 

Narcotine (47). 40 

Nasturtium seed (286 s. s., 6241). 20 

National Museum, samples of goods for. 

(See s. s., 6417.) 

Natron wasser glas (water glass) as sili¬ 
cate of soda (84 s. s., 4710). 

I ct. per lb. 


45 









































170 

N 


SCHEDULE OF DUTIES. 


Per ct. 

Natural fruit juices. (See s. s., 9765). 

gas (773 a, s. s., 10,448). 10 

history, specimens of, impt. for cab¬ 
inets or as objects of taste or sci¬ 
ence, and not for sale (712 s. s., 

10,446).Free. 

specimens of (microscopic) on glass, 
sp. impt. (712 s. s., 3958). ..Free, 
mineral water (650 s. s., 7128, 7191, 
7417, 7638). Free. 

Naval officers, foreign, clothing for not 
free (s. s., 6606). 

personal effects of, when free (s. s., 
7846). 

Neat cattle, and hides, prohibition 6f 
importation. (See 791). 
importation of (s. s., 6411, 10,286). 
inspection of (s. s., 10,717). 
quarantine stations for (s. s. , 10,639). 
rules for entries of (s. s., 6411). 

Neatsfoot oil (76). 25 

Nebbiolo wine, dtbl. as still wine under 
336 (s. s., 8694). 

Necessaries, pocket, according to com¬ 


ponents of ch. V. (s. s., 6217-8, 6511). 
Necklaces, amber beads on threads (459). 25 
same set as jewelry (452 s. s., 1789, 

3119, 3288). 50 

bone-link chains (460 s. s., 3119). 30 

imitation gems set in base metal (452 

s. S..3288). 50 

of precious stones, set (452). 50 

Neck rufflings, flax, cotton, etc. (See 
“Laces.”) 

silk, or silk ch. val. (413). 60 

Neckties, and neckwear of C. or other 

veg. flber -f -f- (349). 50 

cotton, rubber, and metal (215 s. s., 


and rubber (349 h ).. 50 cts. per lb. and 50 
C. with metal fastenings, C. ch. val. 

(s. s., 10,392). 

silk (413 a, s. s., 11,233). 60 


' wool, hair, etc., in whole or in part 

(396). 49^ cts. per lb. and 60 

Nectktie needles, made of small flat 
pieces of iron to fasten neckties, but 
notin any sense needles (215 s. s., 

7267). 45 

Needle books, mfs. of leather (461 s. s., 
9420). 


N 

Per ct. 


cases, according to mat. 

Needles, all-f- + (179 s. s., 3421). 25 

books containing, dtbl. as entireties 
(s. s., 9070, 9420). 

crochet, of metal (178). 35 

for knitting or sewing machines (178). 35 

hand sewing or darning (656).Free. 

hypodermic (215 s. s., 9526). 45 

knitting (179). 25 

“larding,” so-called, but com. kn. as 

“ larding pins” (215 s. s., 8995). 45 

lithographers* (215 s. s., 6716). 45 

loop or button (179 s. s., 7365). 25 

sail (179 Feb. 13,1865, San Francisco). 25 

steel bodkins (178 s. s., 10,653). 35 

surgical (179 s. s., 11,223). 25 

tape (178). 35 


Negro head cloth, as mfs. of W. under 
392 (June 5, 1857, N. Y.). 

Neroli oil (661 s. s., 6420, 9737)....Free. 
Nerves of animals, for glue stock (606 

s. s., 2623).Free. 

Nestle’s milk food (773 5, s. s., 6926).... 20 
Nest eggs, china, or bisqueware (1015, 

s. s.,7946). 55 

Net, black cotton Brussels. (See “Brus¬ 
sels net.”) 

Netting, cotton + -f- not laces, but dtbl. 

under 355 (s. s., 9184, 10,256. 40 

flax. (See “Flax.”) 

Haifiburg and mosquito (355 s. s., 

9184). 40 

Nottingham (373 a, s. s., 9184). 60 

of iron or steel wire, duty equal to that 
of the wire and in addition (148 h). 

2 cts. per lb. 

silk ch. V. (414). 60 

Nets, flax. (See above “Netting.”) 
gilling, s. s., 6262, as flax gill netting 
under 367 (s. s., 6262 and see 
“Flax.”) 

head or hair, according to material, 
linen, for game bags, dtbl. under 367 
according to fineness of thread (s. s., 
6689). 

not tools of trade (s. s., 7048). 

of human hair (461). 35 

seines, dtbl. under 367 according to 
fineness of thread. (See “ Flax.”) 
wool or mohair (398). 

49^ cts. per lb. and 60 


35 




































SCHEDULE OF DUTIES. 


N 


Per ct. 


Neuss’ patent pin-cubes. (See “ Pin 
blocks ” and s. s., 6377.) 

Newport News an I. T. port (s. s., 6430). 

Newspapers, examination on wharf (s. s., 
9212). 

and supplements of (657 s. s., 9131). 

Free. 

New Zealand flax, as sisal grass (597 
s. s., 1405, 9464). Free. 

Ng G-ar Pee cordial (332 s. s., 6640). 

$2.50 per pf gal. 

Nicholson pavement blocks made wholly 
by sawing (220 s. s., 343). 20 

Nickel and all alloys in which it is ch. 

val. (203)....:.lOcts. per lb. 

all articles wholly or ptly. mfd. + -f 

(215). 45 

and nickle matte ores, contg. not over 
2 per cent, of copper (667)...Free, 
contg. a greater percentage of copper 
must pay on the copper contained 
therein (667 s. s., 9473, 9528). 

i ct. per lb. 

and zinc button material (215 s. s.. 

6904)..... 45 

coins, foreign, for other use than cur¬ 
rency, dtbl. (203 s. s., 3248, 6887). 

10 cts. per lb. 
for use as currency (s.s., 6887)..Free. 

oxide (203).10 cts. per lb. 

plates (203 s. s., 6064)...10 cts. per lb. 
plated zinc sheets (215 s. s., 10,387)... 45 

sulphate (76). 25 

washed metal stamps (215, s. s., 6711). 45 

Night, unlading steamships of regular 
line at (s. s. 6752). 

Night tapers, according to material. 

Nippers, metal (215). 45 

Nipples, for guns (215 s. s., 6307). 45 

India rubber (460). 30 

Nipple shields, wholly India rubber 

(460). 30 

glass ch. val. (108). 60 

Niter cake, sulphate of soda (85 s. s,. 

2370).$1.25 per ton. 

Nitrate of ammonia (76). 25 

baryta (76 s. s., 6172). 25 


171 

N 

Per ct. 

if'on (76). 25 

lead (64).3 cts. per lb. 

potash or saltpeter, cr. (685). Free. 

^ refined (72).1 ct. per lb. 

silver (76). 25 

soda or cubic nitrate (709 s. s., 9457). 

Free. 

strontia (76 s. s., 6172). 25 

tin (76). 25 

zinc (76). 25 

Nitrates for medicinal pps. -h + (75).... 25 

Nitric acid (473).Free. 

Nitro-benzole, or mirbane oil. (See 
“Mirbane oil”) 

Nitro-picric acid (473 s. s., 9827)...Free. 

Nitrous acid, fuming (473). Free. 

ether, spirits of (25 5)... 25 cts. per lb. 

Noils, china grass and waste from comb¬ 
ings of (597 s. s., 6873). Free. 

mohair* (388 s. s., 6707, 6998). 

30 cts. per lb. 

silk (705).Free. 

wholly or ptly of wool * (388). 

30 cts. per lb. 

(but see s. s., 7470, 8070, 9221 and 
10,495). 

wool, short pieces or knots of, held to 
be “noils” and not “wool waste” 

(s. s., 379). 

Non-enumerated articles (773-776). 
same, when 776 applicable (s. s, , 7377). 

Nonpareil drops, as confectionery under 

239 (s. s., 9527). 50 

sugar, as confectionery under 239 (s. s., 

9520, 11,207). 50 

Noodles (258).2 cts. per lb. 

Notaries, customs, at one port cannot 
attest declarations for use at another 
(s. s., 10,151). 

public, designation of under act of 
June 10, 1890 (s. s., 10,108). 

Note holders, musicians’, according to 
material. 

Notice of decisions by Board of General 
Appraisers (s. s., 10,754). 
of department’s decisions, parties not 
entitled to (s. s., 7469). 


It may be doubtful, as to how far the words composed wholly or in part of wool,’’ in paragraph 
388, were intended to limit the enumerations preceding the clause in which these words are used. 
If they should be held to extend to all the articles named, it would of course follow, that no noils 
other than those in part of wool, should be classified under the paragraph.— Editor. 




































172 SCHEDULE 

N 

Per ct. 

Notice of dissatisfaction as to duties and 
fees charged (s. s., 11,156). 

Nottingham, antimacassars, bed-spreads, 
curtain net, pillow shams, and 

tidies (373 a, s. s., 9184). 60 

Nova Scotia directories, dutiable (423 

s. s., 10,611). 25 

Novels complete, but imp. together in 
separate, unbound parts, dtbl. as 
printed matter under 423 (s. s., 

7421). 25 

Novelty braids. (See “ Cotton braids.”) 
Noyau, as spirituous beverages + -f 

(332).$2.50 per pf. gal. 

Nun’s veils (396 s. s., 11,244). 

49 j cts. per lb. and 60 

Nursery stock. (See “ Plants.”) 

Nursing bottles, of molded glass with 

fittings attached (108 s. s., 1579). 60 

fittings for, according to mat. 

Nut galls, cr. (560).Free. 

not cr. (24). 10 

extract of (26 s. s., 3898). 

I of 1 ct. per lb. 

Nutmegs (718).Free. 

essential oil of (76 s. s., 6253). 25 

Nut oil (661).Free. 

Nut picks (215 s. s., 7921). 45 

Nuts, all edible, shelled or unshelled 

+ + (309).H cts. per lb. 

almonds, shelled (306 5).7J cts. per lb. 

unshelled (306 a) .5 cts. per lb. 

bitter, powdered (24 s. s., 8885). 10 

shelled (3065, s. s., 6953, 9196). 

7i cts. per lb. 

Brazil or cream (583).Free. 

chestnuts (309).H cts. per lb. 

cocoa (582).Free. 

coquita, palm, cr. (560 or 585 s. s., 

8432).Free. 

cultrop or calthrop (309 s. s., 8525). 

1 j cts. per lb. 
filberts and hazel, not shelled (307 a, 
s. s., 6494, 10,525)...3 cts. per lb. 
shelled (307 5, s. s., 6494, 10,525). 

6 cts. per lb. 

for dyeing or tanning, crude -f -j- 

(492).Free. 

medicinal, not edible, cr. (560)...Free. 

not cr. (24). 10 

olive, ground (773 5, 11,199). 20 


OP DUTIES. 

O 

Per ct. 

palm, and palm nut kernels (585-6.) 

Free. 

pea- or ground-nuts, shelled (308 5). 

1^ cts. per lb. 

unshelled (308 a) .1 ct. per lb. 

walnuts, not shelled (307 a). 

3 cts. per lb. 

shelled (307 b) .6 cts. per lb. 

wrought-iron or steel (176). 

1^ cts. per lb. 
same on or with bolts (158) 

2i cts. per lb. 

Nux vomica (658).Free. 


o 


Oak bark, crude, for dyeing or tanning 

(492).Free. 

not cr. (24). 10 

Oakum (659).Free. 

East India hemp not free as (s. s., 
10,026). 

hemp waste not (s. s., 9381). 

Oar blocks, rough-hewn or sawed only 

(223). 20 

Oars (230). 35 

Oaths, abolishment of, on entries, etc. 

(848 s. s., 10,153). 

administration of such as are required 
by law or regs. (s. s., 10,156). 

Oatmeal (260).1 ct. per lb. 

Oats (259).15 cts. per bushel, 

cannot be entered as seeds (s. s., 6156). 
coarsely ground or groats (260 s. s., 

6680, 8509).1 ct. per lb. 

Oberteuffer v. Robertson decision, U. S. 

Supreme Court (s. s., 7387, 7408). 

Object glasses, edges cut or ground, not 

finished (108). 60 

same, for telescopes, etc. (108 Aug. 5, 

1858, Boston, s. s., 10,793). 60 

Obscene articles and publications. (See 
“ Articles.”) 

how disposed of (s. s., 7655, 9039). 
in passengers’ baggage (s. s., 7854). 
in samepkg. with other goods not 
obscene and without the knowledge 
of the importer (s. s., 7864). 
importations, forfeiture of goods 
packed with them not remitted, 
s. s., 7616). 





































SCHEDULE OF DUTIES. 


173 

O 

Per ct. 


o 

Perct. 

Ocher andochery earths, + + dry (54 a, 

s. s., 7132).of 1 ct. per lb. 

ground in oil (545)....H cts. per lb. 
ground in oil and put up in tubes for 
artists’ use (61 s. s., 5951, 10,869).. 25 
known as “filling up,’’ dtbl. under 

54 5 (s. s., 7132)...cts. per lb. 

Sardinian earth, dry (54a, s. s., 9770). 

3 of 1 ct. per lb. 

Odd Fellows’ shields, plush and metal 


(215 s. s., 9160). 45 

Odor cases, according to material, 
stands, glass bottles incased in Ir., gl. 

ch. val. (108 s. s., 9013). 60 

others according to material. 

Oenanthic ether, or oil of cognac (76 
s. s., 10,211). 25 


Official communication formulas (circular) 

(s. s., 9905). 

correspondence, conduct of (s. s., 

11 , 102 ). 

documents, application for copies of 
(s. s., 8306). 

Oil, artists’, not varnish (s. s., 7320). 

ashes, so-called (202 s. s., 10,060). 20 

cake (660).Free. 

no drawback on, when made from 
imported seed (285). 
crushed (660 s. s., 6391, 6445).Free. 

fish- (599 s. s., 6386).Free. 

cloth, canvas or foundation, according 
to mat. ch. val. 

drawback on, when made from im¬ 
ported burlaps (s. s., 11,174) 
floor, stamped, painted, or printed, 
including linoleum, corticene, 
cork-carpets, figured or plain, 
and all other oil cloth (except 
silk) and waterproof cloth -f- +: 
value not over 25 cts. per sq. yd. 

(369 a) . 40 

value over 25 cts. per sq. yd. 

(369 5)....15 cts. persq. yd. and 30 
not silk, fit for linings or sweat-bands 
of hats, and other pps. dtbl. under 


369 (s. s., 6123). 

silk, or silk ch. val. (414).. 50 

travelling rolls, cotton oil cloth ch. 

V. (355 s. s., 7332). 40 


wool lined, as mfs. of wool -f -f- 
under 392. 


Oil-seeds, -f + (285). 

30 cts. per bushel of 56 lbs. 

Oils, absinthe or wormwood (76). 25 

alizerine assistant, contg. 50 per cent, 
or over of castor oil (36 a). 

80 cts. per gal. 
contg. less than 50 per cent, of castor 

oil (36 h) .40 cts. per gal. 

all other (36 c). 30 

all products or preparations known as 
alkalies, alkaloids, distilled, essen- 
. tial, expressed or rendered oils, and 


all combinations of the foregoing 

+ + (76). 25 

allspice (76). 25 

almond (661).Free. 

distilled (661 s. s., 6545).Free. 

amber (661).Free. 

ambergris, cr. or rectified (661)...Free. 

amylic alcohol (42). 10 

angelica (76 s. s., 8992). 25 

aniline (661).Free. 

animal, all -f -f- (76). 25 

anise or anise-seed (661).Free. 

anthoss (661).Free. 

antique (76). 25 

asphaltum (76). 25 

aspic, or spike lavender (661) ...Free., 
attar, ottar, or otto of roses (661 s. s., 
9241)...Free. 


avenarius theer-oel (76 s. s., 9613). 25 

“banks” or “ straits,” so-called, cr. 
as fish oil (46 s. s., 810). 

8 cts. per gal. 
bay leaves, ess. or bay rum essence or 


oil (76 s. s., 1268, 2644). . 25 

bay or laurel, fixed or expressed (76).. 25 

bears’, hair oil (77). 50 

benne, orsesamum seed (661).Free. 

benzine and benzole (76)...c. 25 

bergamot (661).Free. 

“birch tar,” so-called, as dist. oil (76 

s. s., 9634). 25 

bituminous (76). 25 

braunschied (75 a, s. s., 3528). 25 


brown wool grease (316 5, s. s., 9693). 

i ct. per lb. 

butyr cocoa, expressed (76 s. s., 9168). 25 
cabbage or colza. (See below 
“colza.”) 

cade (76 s. s., 6882) 


25 












































174 

O 


SCHEDULE 


Per ct. 


Oils, cajeput (661).Free. 

camplior (76 s. s., 9264). 25 

Canadian, ‘‘East End Crude” (773a, 

s. s.,6988). 10 

‘‘Northwestern Crude” (773a, 

s. s.,6988). 10 

‘‘Oil Spring Crude ” (773a, s. s., 

6988). 10 

“ Mixed Crude” (76 s. s., 6988). 25 

“ Fuel or Gas Oil ” (76 s. s., 6988). 25 

caraway (661).Free. 

caryoph 3 d, or cloves (76). 25 

cassia (661).Free. 

cassia, enfleuraged (76 s. s., 9241). 25 

castor (37) .80 cts. per gal. 

celery, April 26, 1889, N. Y. 25 

cenne (76). 25 

chamomile (661).Free. 

Chinese peanut (661).Free. 

Ching’s dugong (75 a, s. s., 8886). 25 

cinnamon (661).Free. 

citron, as lemon (661 s. s., 8962). 

Free. 

citronella, or lemon-grass (661 s. s., 

770).Free. 

civet (661).Free. 

clove (76). 25 

coal, cr. (773 a).:. 10 

distilled (76). 25 

coal-tar, also kn. as nitro-benzole, oil 
or essence of mirbane, and artfl. oil 
of almonds, made of benzole and 

nitric acid (76). 25 

coal-tar products, such as naphtha, 
benzine, benzole, dead oil, and pitch 

(76). 25 

cocoanut (661).Free. 

codfish, for tanners’ use (46). 

8 cts. per gal. 
cod-liver, cr. or refined (38 s. s., 3611, 

7141, 7310).15 cts. per gal. 

if prop. med. prep. (75 a). 25 

cognac, or oenanthic ether (76 s. s., 

10,211)....,. 25 

Coleman’s concentrated mustard (75 a, 

s. s.,8487). 25 

colza, or cabbage seed (76). 25 


OF DUTIES. 

O 

Per ct. 

if com kn. as ‘‘rape seed oil” (43 

s. s., 2604).10 cts. per gal. 

copaiba (75 a) . 25 

cotton seed (39 s. s., 8759, 10,740). 

10 cts. per gal. of 75 - lbs. 

croton (40).30 cts. per lb. 

cubebs (76). 25 

cummin (76). 25 

dead (76 s. s., 5825, 10,958, 11,133)... 25 
de Gras, or brown wool grease (316 5, 

s. s., 9693).I ct. per lb. 

distilled + -f (76 s. s., 6545, 10,651). 25 

birch-tar (76 s. s., 9634). 25 

from shale (76 s. s., 7396). 25 

dog fish, impt. by Indians.* 

elder (76). 25 

enfleuraged + + (76 s. s., 1600, 2543, 

5968,9241). 25 

ergot (76). 25 

‘‘essence grasse ” distilled (76 s. s., 

8671). 25 

‘‘essence lavende grasse” and 
“ essence lavende ” as lavender (661 

s. s.,8671).Free. 

essence of mustard and wintergreen 

(76 s. s., 9859). 25 

sage (76 s. s., 9336). 25 

essence terebinthine (743 s.s., 8671). 

Free. 

essential, angelica (76 s. s., 8631, 8651, 

8992). 25 

essential, + + (76). 25 

eucalyptus, essential (76 s. s., 8651)... 25 

fat, of turpentine (76 s. s., 7374). 25 

fennel (661).Free. 

“fir tree,” so-called, but not that of 
commerce, being in bottles labelled 

as pr. prep. (75 a s. s., 9907). 25 

fish, seal, herring, whale and other 
foreign fish oil -f -f (46). 

8 cts per. gal. 
(spermaceti, whale and other) of 

American fisheries (661).Free. 

flax or linseed, raw, boiled, or oxidized 

(41).32 cts. per gal. of 71 lbs. 

fruit, or fruit ethers or essences (25 c). 

$2.50 per lb. 


Under s. s., 8529, these impts. were held to he free, and that the words “ proper goods and 
effects ” in section 2512 of the act of 1883 (Pt. I., 836), “ cannot he restricted,” but in the present act 
the word “proper’' is omitted and the word “ tisual" inserted instead.— Editor. 

























































o 


SCHEDULE OF DUTIES. 


Perct. 

fusel, or am 3 ^ 1 ic alcohol (42). 10 

gaultheria, procumbens,or wintergreen 

oil, ess. (76). 25 

geranium (76 s. s., 8631, 8651, 8992).! 25 
grease and oils, such as are commonly 
used in soap making or wire draw¬ 
ing, or for stuffing or dressing leather 
and which are fit only for such uses 

H h (599).Free. 

ground bean or peanut, exp. (661)..Free. 

Haarlem (75 «, s. s., 5888, 6921). 25 

Haensel s patent ess. oil of bergamot, 
lemon, and orange (76 s. s., 5259)... 25 

hair (77). 

hartshorn (76). 25 

hemp seed (43).10 cts. per gal. 

herring (46).g cts. per gal. 

illuminating, and naphtha, benzine and 
benzole, ref. or produced from the 
distillation of coal, asphaltum, shale, 
peat, petroleum, or rock oil, or other 
bituminous substances, used for like 


pps. (76). 

jasmine, or jasimine (661).Free. 

enfleuraged (661 s. s., 8834)...Free. 

juglandium (661).Free. 

juniper (661).Fi-ee. 


kerosene and residuum of ( 76 ). 

lanoline, as rendered oil (76 s. s., 

8061, 11,215, 11,216).! 

laurel, fixed or exp. (76). 


lavender (661).Free. 

lemon (661).Free. 

lemon-grass (661).Free. 

limes (661).Free. 


linseed. (See above ‘‘ Flaxseed. ’ ’) 
linseed and poppy combined (41 s. s., 

9803).32 cts. per gal. of 7^ lbs. 

macassar (76). 

mace (661 s. s., 8651).Free. 

medicinal, proprietary, + + (75 a).... 

melissa (76 s. s., 8631, 8651, 8992). 

mineral, distilled from shale (76 s. s., 

7396). 

mint, ess. (76). 

mirbane (76 s. s., 6045). 

mustard (76 s. s., 8631, 8651, 8992)... 

artfl. (76 s. s., 9859). 

neatsfoot (76). 

neroli, or orange flower (661 s. s., 
9737).Free. 


25 


25 

25 

25 


25 

25 


25 

25 

25 

25 

25 

25 


175 

O 


Per ct. 

nitro-benzole (76). 25 

nut, or oil of nuts (661).Free. 

of nutmegs (76 s. s., 6252, 8651). 25 

oleate of soda, as alizerine assistant, 
which see above, 
olive. (See “Olive oil.”) 

orange (661 s. s., 9241).Free. 

orange flower (661).Free. 

origanum, red or white (661).Free. 

ottar of roses. (See above “attar,” 
etc.) 


palm (661).Free. 

palma Christi, or ricini, castor oil 

(^7).80 cts. per gal. 

parsley, ess. ( 76 ). 

patchouly, ess. (76 s. s., 8651). 

peat (76).. 

pepper, ess. ( 76 ). 

peppermint (45).80 cts. per lb. 

repacking of, in w. h. when allowed 
(s. s., 8513). 

perfumed by enfleurage process ( 77 )... 
petit-grain, or neroli petit-grain (661 

s. s., 6420, 9737).Free. 

petroleum, cr., or rock oil (773 a) . 

refined (76). 

pimento, ess. (76).. 

pine (76 s. s., 8992). 

Pc^PPy seed, raw, boiled, or oxidized 

(H).32 cts. per gal. of 71- lbs. 

proprietary, non-alc., medicinal (75 a). 

rape seed (43).10 cts. per gal. 

dtbl. weight of gal 7 ^ lbs. (s. s., 
9323). 


25 

25 

25 

25 


50 


10 

25 

25 

25 


25 


rendered -f- -f (76). 

ricini, castor oil (37).80 cts. per gal. 


rhodium, ess. (76). 25 

rock, cr. (773 a). lo 

rose, so-called (76 s. s , 9241, 10.549).. 25 

rosemary, or anthoss (661).Free. 

rue, ess. (76). 95 

rum, or rum essence (76 s. s., 1268, 

2644). 25 

saffron, ess. (76). 25 

sage, ess. (76 s. s., 9336). 25 


salad purposes, olive oil fit for ( 44 ). 


35 cts. per gal. 
santal, or santal wood (76 s-. s., 8992, 


9336). 25 

sassafras (76). 25 

savine, ess. (76 s. s., 9336). 25 




































































176 SCHEDULE OF DUTIES. 


O 

Per ct. 

Oils, seal and other fish + + (46). 

8 cts. per gal. 
sesame or sesamum seed or bean (661). 

Free. 

shale (76 s. s., 7396). 25 

sod (599, s. s., 10,962, 11,236)...Free. 
soluble or oleate of soda, as alizerine 
assistant, which see above, 
spermaceti, of Am. fisheries (661). 


Free. 

spruce, ess. (76). 25 

spurge, ess. (76). 25 

straits, ess. (76). 25 

sweet marjoram, ess. (76). 25 

tansy, ess. (76). 25 

thyme (661).Free. 

tobacco (76).,. 25 

tuberose, ess. (76). 25 

Turkey red, as alizerine assistant, 
which see above. 

turpentine (743).Free. 

Venice (742).Free. 

fat (76 s. s., 7374). 25 

valerian (661).Free. 

vanilla bean, ess. (76). 25 

vegetable, ess. or expressed (76). 25 

vetevert (76 s. s., 8992). 25 

violets, ess. (76). 25 

vitriol or sulphuric acid (5). 


of 1 ct. per lb. 

whale, of American fisheries (661). 

Free. 

whale, of foreign fisheries (46). 

8 cts. per gal. 
of wine, light and heavy, as ethers 

+ + (25 (7).$1 per lb. 

wintergreen (76 s. s., 9859). 25 

wool grease (316 Z), s. s., 8528, 9693). 

^ ct. per lb. 

wormwood (76). 25 

Ylang-ylang (77). 50 

Oilstones, as hones (608).Free. 

Ointments, med. (75 o). 25 

cosmetic or toilet (77). 50 

Old bells, broken, and bell metal broken 

and fit only for remf. (503).Free. 

Old brass for remf (189)...1I cts. per lb. 
copper fit only for remf. (192). 

1 ct. per lb. 

family silver, dtbl. value (s. s., 10,629). 
glass, gold, pewter, and britannia, 


Per ct. 

parchment MSS., scrap iron, lead 
and leather, silver, stereotype plates, 
and zinc. (See those titles respect¬ 
ively.) 

iron, shot, and shell (161 s. s., 6001). 

Ix^^ cts. per lb. 
materials, left from repairs on machin¬ 
ery impt. under 785, dtbl. at same 
rates as if impt. as old mat. (s. s., 
3761). 

paper, cut from ledgers (422 s. s., 

6224). 25 

sheathing or yellow metal, fit only for 

remf (189).U cts. per lb. 

silverware, imp. for remf. may be 
broken up in presence of customs 
officers and entered as bullion (522 

s. s.,8619).Free. 

yellow metal taken from Am. steamer 
in a foreign port not free (s.s., 10,988). 
zinc, worn out, fit only for remf. (214). 

1 \ cts. per lb. 

Oleate of soda. (See “ Oils. ”) 

Olebanum gum, crude (560).Free. 

notcr. (24). 10 

Oleographs, lithographic prints (420 ?>, 

s. s., 11,243). 35 

Oleomargarine (266 and Pt. L, 1376, 

s. s., 7745).6 cts. per lb. 

and int. rev. tax.15 cts. per lb. 

Oleo-resins, med. (75 a). 25 

Oliene (76 s. s., 6143). 25 

Olive oil fit for salad pps. (44 s. s., 

11,206).35 cts. per gal. 

for manufacturing or mechanical pps., 
unfit for eating, and -f + (661 s. s., 

759).Free. 

coverings of (s. s. 6471, 8263, 8905). 
residuum, when dtbl. (s. s., 5840, 

6275, 6675) 

fit only for soap stock (599 s. s., 

5064).Free. 

Olive seed kernels (773?;, s. s., 8524). 20 

Olives, green or prepd. (662).Free. 

One hundred dollars, entry of goods 
valued at less than (s. s., 6283, 7122, 
10,579). 

entry barrels, bags, carboys, etc., when 
not exceeding (s. s., 7449). 
invoices of goods of less value (s. s., 
10,293). 












































o 


SCHEDULE OF DUTIES. 


Per ct. 

re-impt. of Am. barrels, etc., valued 
^ at less than (s. s., 11,148). 

Onion seed (286). 20 

Onions (280).40 cts. per bushel. 

weight of bushel not over 57 lbs. (s. s. 

11 , 221 ). 

Onyx,* crude 557 or 651 (s. s., 4842, 

5014).Free.’ 

mfs. of* (same as on mfs. of agate. 

See “Agate” and “Agates.”) 

Mexican, as marble (123 s. s., 9228). 

65 cts. per cub. ft. 

Opal glassware (108). 60 

Opera glasses H—|- according to material 
of ch. V. (s. s., 11,241). 
miniature for watch charms (452, 774 

s. s., 9665). 50 

(but see also s. s., 11,241, as to classi¬ 
fication of jewelry under present 
law.) 

Opiol globules, prop. med. (75 a, s. s., 

6915). 25 

Opium, aqueous extract of, for med. 
uses, and tincture of, as laudanum, 
and all other liquid preps, of opium 

+ + (47). 40 

“ashes,” so-called, but contg. 6^ per 
cent, of morphia, dtbl. as opium 

+ + (48 s. s., 9413).$12 per lb. 

cannot be withdrawn from warehouse 
for mf., return, and expt. for benefit 
of drawback (s. s., 8607). 


177 

O 

Per ct. 

contg. less than 9 percent, of morphia 

08).$12 per lb. 

crude or unmfd., and not adulterated, 
contg. 9 per cent, or over of mor¬ 
phia (663).Free. 

But opium prep, for smoking and 
other preps, of opium deposited 
in bonded w. h. cannot be re¬ 
moved therefrom without pa}"- 
ment of duties, and such duties 
not to be refunded (48). 
crude, formula for sampling and 
analyzing (s. s., 9754, 9818). 
no reduction for refuse matter in 
(s. s.. 7648). 

denarcotized (48).$12 per lb. 

drawback on (s. s., 8607). 
prepared for smoking (48)..$12 per lb. 

stamping of imported (s. s., 10,304). 
repacking in w. h. (s. s., 6753). 
refuse, no reduction allowed for (s. s., 

7648). 

release of, prohibited (s. s., 7694). 
stamps (s. s., 9263). 

cancellation of (s. s., 7118). 
testing by appraisers (s. s., 2660, 4176). 

tincture of, as laudanum (47). 40 

Optical instruments, rough cut or un¬ 
wrought glass disks or plates for mf 

of (591).Free. 

Orange bitters, ale. prep. (332 s. s., 9113). 

$2.50 per gal. 


Department ruling of April 29, 1881 (s. s., 4842), classified cr. onyx as an unenumerated unmfd. 
article at 10 per cent. duty. I am unable to reconcile (what seems to me to be) the conflicting deci¬ 
sions upon this article and the different manufactures thereof; or to classify the latter satisfactorily 
under the new statute. 

TTorces^cr defines onyx to be “a chalcedonic variety of quartz resembling agate, but having the 
colors, usually a light brown and opaque white, arranged in flat horizontal planes; ” and quotes from 
Brande, “Any stone exhibiting layers of two or more colors, strongly contrasted, is called an onyx.” 

defines it as “Chalcedony consisting of different shades of color, and used for making- 
cameos, the figure being cut in one layer upon the next as a basis or ground,” referring to “ Onycha,” 
which he defines as—“ 2. The precious stone called onyx.” 

Dana, as quoted by Webster, under “Chalcedony” says, “ When chalcedony of different colors is 
arranged in strips or layers, it constitutes ‘ agate ; ' and if the stripes are all horizontal, it is onyx.” 

It seems to me that as regards mfs. of onyx the same rules should apply as in the case of mfs. of 
agate. 

Among the decisions under former laws as to mfs. of onyx are the following: “ Onyx beads, strung 
on cords with common brass clasps,” as beads (s. s., 7420). “Black onyx bracelets, strung on steel 
wires for bracelets,” as jewelry (s. s., 8751). “ Onyx columns, used as supports for statuary and 
tables,” as “ similitudes of mfs. of marble ” (s. s., 9228). “ Onyx articles fully mfd. finished and ready 
for use,” as unenumerated mfs. at 20 per cent. (s. s., 8451). “Cameos cut and ready for use as set¬ 
tings,” as precious stones not set (s. s., 9211). “Pieces of onyx stone polished on one side for exhibi¬ 
tion in collections,” as unenumerated mfs. (s. s., 9211). 


12 























178 SCHEDULE OF DUTIES. 

O 

Per ct. 


o 

Per ct. 


Orange extractor infusion, ale. pfy. (8a, 

s. s., 5005).$2 per gal. and 50 

flower water, med. prep. (75 a, s. s., 

5945, 10,411). 25 

juice of sour (631 s. s., 6589).Free. 

mineral (65 Feb. 27, 1890, N. Y.). 

3^ cts. per lb. 
peel, not preserved, candied or other¬ 
wise prepd. (664).Free. 

candied or preserved (305 s. s., 

10,401).2 cts. per lb. 

Oranges, bitter, or “bitter fruit,” as 
oranges under 301 (s. s. 9365). 
lemons and limes, in pkgs. of the 
capacity following, to wit : 
of not over li cubic feet (301 a). 

13 cts. per pkg. 
over 1| and not over cub. ft. 

(301 b) .25 cts. per pkg. 

over 2^ and not over 5 cub. ft. 

(301 c).50 cts. per pkg. 

over 5 cub. ft. for every additional 

cub. ft. or fractional part thereof 

(301 <^).10 cts. 

in bulk (301).$1.50 per 1000. 

on boxes or barrels contg. any of 

above in addition (301 /). 30 

“ Orchid album,” not a periodical under 
657 (s. s.;9118). 

Orchids (666).Free. 

Orchil or orchil liquid (665).Free. 

extract of, for d^^eing (26 a, 774a s. s., 

3898).I of 1 ct. per lb. 

invoiced “ rouge vigital ingrains” 

(61 s. s., 10,082). 25 

Ores, actinolite, ground. (See “ Actino- 
lite.”) 

antimony, crude sulphate of (485). Free. 

chromic, or chromate of iron (132). 15 

cobalt (539).Free. 

composed of lead, silver, and gold, 
lead ch. val. (199 s. s., 9992). 

li cts. per lb. 
copper, on fine copper therein (191 
8. s., 6035, 8544, 8929). 

i ct. per lb. 

found in silver, how quantity ascer¬ 
tained (s. s., 10,037). 


corundum * (202 a). 20 

emery (562).Free. 


gold and silver (667 s. s., 6858, 8967). 

Free. 

containing also lead, els. of (s. s., 
8967). 

iron, including manganiferous (133 a, 

s. s., 7074).75 cts. per ton. 

no deduction from weight allowed 
for moisture chemically or physi¬ 
cally combined therewith (133 c, 
s. s., 7520, 8025). 

iron, certain dtbl. as paint under 61 

(s. s., 8613). 25 

lead (199 s. s., 10,383)...1J cts. per lb. 
lead-silver, or argentiferous lead, were 
formerly els. acc. to comp, of ch. 
val. (s. s., 9662). 

but under the present law silver and 
other contg. lead, pay upon the 
lead contained therein according 
to sample and assay at the port 

of entry (199).IJ cts. per lb. 

manganese (643 s. s., 3931, 4114, 7273, 
8429, 9954. See also note to “ Man¬ 
ganese.”).Free. 

magnetic sand, dtbl. as iron-ore (s. s., 
7126). 

Mexican, regs. as to importation of 
(s. s., 9492). 

drawback on bags of imp. jute 
canvas, to be ret. filled with (s. s., 
11,109). . 

nickel and nickel matte, contg. not 
over 2 per cent, of copper (667). 

Free. 

but those cont. a larger percentage 
of copper must pay on the copper 
contained therein (667). ct. per lb. 
pyrites, contg. less than 2 per cent, of 
copper, and over 25 per cent, of 
sulphur (133 c, 727 s. s., 10,924). 

Free. 

refining and smelting in bond, ores 
and metals must be kept separate 
and distinct, etc. (s. s., 10,835). 
silver, crushed (522, 667 s. s., 6858). 

Free. 


* Corundum-ore, in s. s. 1374, was classified as a similitude of emery-ore. But the latter was duti¬ 
able then. Being free now, of course the decision is no longer applicable.— Editor. 


























o 


SCHEDULE OF DUTIES. 


Per cl 

and basG metals, -{- -(- silver ch. 
val. (667 s. s., 7327, 7543)...Free, 
silver-lead. (See s. s., 9662, 11,042, 
11,049, 11,116, 11,159). 
specimens of, for cabinets, or as 
objects of taste and science, and not 

for sale (712)........Free. 

sulphur, as pyrites, or sulphuret of 
iron in its natural state, contg. not 
over 3j percent, of copper (133 h). 

75 cts. per ton. 
but all contg. over 2 per cent, of 
coppermustpay in addition there¬ 
to, on the copper therein (133 c). 

h ct. per lb. 

and all contg. over 25 per cent, of 
sulphur is free, excepting the 
duty on copper (if over 2 per cent.) 

as above stated (727). Free. 

Wolframite or Tungsten (202 a, s. s., 

6976). . 20 

Organzine, silk (410). 30 

Orguinette sheets (425 s. s. , 5309). 25 

Oriental rugs (399). 60 cts. per sq. yd. and 40 
antiquities, when free as (s. s., 10,646). 

Orleans, and extracts of (484). Free. 

Ormolu, articles of (215 s. s., 9953). 45 

Ornamental flowers or feathers and parts 
of, of whatever mat. -f- (443 £)... 50 

feathers, including dressed and finished 
birds (4436, s. s., 10,253, 10,762).... 50 
Ornaments + + according to material. 
Orpiment, sulphide of arsenic (489). Free. 

Orris root, cr. (560).Free. 

not cr. (24). 10 

pulverized as dentifrice (77). 50 

Osier braids, plaits, flats and laces for 
hats, bonnets and hoods (518). Free, 
or willow, prep, for basketmakers’ 

use (459 b) . 30 

all mfs. of (459 c). 40 

Osmium (668).Free. 

Osnaburgs, linen, as linen cloths under 
371. 

Ostrich feathers, rules for invoice weight 
(s. s., 3455). 

Ottar, otto, or oil of roses (661 s. s., 

9241).Free. 

Ounalaska, Alaska, port of delivery 
(s. s., 10,819). 

Outside coverings. (See “Coverings.”) 


(See 


179 

P 

Per ct. 

“Woolen 


Outside garments. 

cloaks,” etc.) 

Oval steel tubes for bicycles (215 s. s., 

10,844). 45 

Over-boots, woolen, for ladies and child¬ 
ren’s wear (397 s. s., 3023). 

49k cts. per lb. and 60 
same, for men (396 s. s., 3023). 

49| cts. per lb. and 60 
“Overflow” goods, storage charges for 
(s. s., 8402). 

Oxalic acid (473).Free., 

Oxen, more than one year old (248 a). 

$10 per head. 

Oxide, amyl of, so-called (25 c, s. s., 

1129).$2.50 per lb. 

of bismuth, chem. compound (76). 25 

of cobalt (20).30 cts. per lb. 

of iron. (See “Iron.”) 

of manganese (643).Free. 

plates mfd. of carbon and, for elec¬ 
trical pps. (773 5, s. s., 6302). 20 

of nickel (203).10 cts. per lb. 

of strontia (725).Free. 

of tin (black), or cassiterite, until July 

1, 1893 (736).Free. 

on and after July 1, 1893 (209). 

4 cts. per lb. 

but see proviso (209). 

of uranium (746).Free. 

of zinc, dry (60 a) .1^ cts. per lb. 

ground in oil (60 5)....If cts. per lb. 
med. (75 a). 25 

Ox shoes, wrought-iron or steel (176). 

1t(J cts. per lb. 

Oxygen gas (773a, s. s., 10,159). 10 

Oxymuriate, or chloride of lime (635). 

Free. 

Oysters, raw or dried (703 s. s., 5902, 

9645, 10,496).Free. 

salt used in curing, duty remitted 
under 322 c (s. s., 7847). 

Ozokerite, fossil or mineral wax (751 
s. s., 2703)...Free. 


Pacasmayo, consular certificates to in¬ 
voices from, waived (s. s., 9626). 
Packages, examined, delivery of (s. s., 
7047). 

orcanscontg. free fish. (See “Cans.”) 




































180 SCHEDULE OF DUTIES. 

P P 


Per ct. 

Packages, liquors, capacity of. (See 
“Liquors.”) 

marking and stamping of (777 and see 
regs. at end of Pt. III.), 
wines in “magnums.” (See ruling 
s. s., 8900.) 

Packed packages, im. tr. of(s. s., 10,850). 
certain mailed matter in addressed en¬ 
velopes not held to be (s. s., 5852). 

Packing, asbestos and C. (459 s. s., 3876) 25 
box boards sawn in N. B. from Maine 


logs (786-7 s. s., 8000).Free. 

boxes of wood empty (228). 30 

shooks for (228 s. s. 9177). 30 

cases for eggs, of wood, etc. (228 s. s., 

10,743). 30 

charges (s. s., 7391, 10,555). 

mat. paper, C., etc., C. ch. v. (355 

s. s., 6367). 40 

steam. (See “ Kieselguhr. ’ ’) 


Packthread, flax or linen. (See “ Linen 
yarn.”) 

all other according to material. 

Pader, steel (215 s. s., 1061). 45 

Padding liquor, as alizerine assistant. 

(See “Oils.”) 

military, jute, as mfs. of jute + + 
under 374 (s. s., 6537, 8328, 10,953). 

Paddings, “calf hair,” so-called. (See 
notes to 392). 

flax or hemp, dtbl. under 371 (s. s., 
1714). 

wool. (See “Woolens.”) 

Paddy, feathers (443 a, s. s., 7436). 10 

rice (261).f of 1 ct. per lb. 

Pads, partly wool, or so-called ‘ ‘ benzine 
rubbers. ’ ’ as mfs. of wool under 392 
(s. s., 2987). 

Painted china or e. w. (See ‘ ‘ Earthen¬ 


ware.”). 60 

cottons, as cotton cloth. 

glass windows (122 «). 45 


or stained glass windows and window 
glass imp. for presentation to a 
national institution, or to any State 
or municipal corporation or incor¬ 
porated religious society, college, 
or other public institution, dtbl. 

(122 a, 757). 45 

(Butsees, s., 10,306,10,374, 10,377, 
10,902 and 11,130). 


Per ct. 


photographs (465 s. s., 6145). 15 

w'indow glass (122 a). 45 

Paintings, all + + in oil or water colors, 

frames dtbl. (465 s. s., 87X)3). 15 

and statuary imported for exhibition. 


expressly and solely for the pro¬ 
motion and encouragement of sci¬ 
ence, art, or industry (and not for 
sale),by any association established 
in good faith and duly authorized 
under U. S. or State laws (subject 
to Treasury regulations, and bonds 
for exportation within six months) 

(758 5. c.) .Free. 

These privileges not allowed to asso¬ 
ciations or corporations engaged 
in, or connected with business of 
a private or commercial character 
759 d). 

by American artists. (See “Ameri¬ 
can.”) 

enamelled copper plates, ranking as 
works of art (465 s. s., 5143, 5236). 15 

enamelled gold or other metal, for 

jewellers’ use (773 5, s. s., 1775). 20 

family portraits, when not entitled to 
entry as household effects (s. s., 
7928). 

fan decorated by American artist, dtbl. 

(s. s., 9037). 

for “ art associations,” so-called, when 
not entitled to free entry under 758 
(s. s., 10,027). 

for exhibition, imported by individuals, 
dtbl. (s. s., 8552). 

frames for, dtbl. according to mat. 

(s. s., 8006). 

glass or glasses, ranking as works of 

art (465 s. s., 3142). 15 

same, not ranking as works of art 

(106 T. B., p. 568 s. s., 4695). 60 

household effects, of persons arriving 
from foreign countries, if used 
abroad for one year and not in¬ 
tended for sale (516 s. s., 5241, 

7928).Free. 

imported by “Art Associations,” for 
exhibition and sale, dtbl. (s. s., 
7879). 

impt. sent abroad for retouching, dtbl. 
on return (s. s., 9461). 






















p 


SCHEDULE OF DUTIES. 


Per ct 

intended for sale, not free as house¬ 
hold effects (s. s., 7143.) 
ivory tablets, painting ch. feature (465 

s. s.,5540). 15 

mosaic windows (122 a, s. s., 10,903).. 45 
of American artists, decorated earthen¬ 
ware, not free as (s. s., 7580). 
of frn. artists, for private exhibition. 


not free (s. s., 7316). 

on china plaques (100 a, s. s., 4103)... 60 

leather (465 s. s., 3037)...... 15 

window glass (122 s. s., 10,306, 
10,374, 10,377). 45 


wool and wstd. panels or screens, as 
mfs. of W. and wstd. (392 s. s., 
6947). 

owned by art societies, free (s. s., 
8833). 

paper, silk, etc., for fans, screens, etc., 
dtbl. acc. to mat. (s. s., 3807). 
pastel portraits, dtbl. as' (465, 774 

s. s., 9580). 15 

photographic backgrounds not cl. as 
(s. s., 9531). 

pictures of landscapes, with raised 
figures in paper, painted, and hav¬ 
ing portions of stuffed birds attached 

(465,774 s. s.,7981). 15 

porcelain,classification of, under former 
laws (s. s., 4814). 

portraits on flat porcelain plaques by 
Am. artist (757 s. s., 10,012)..Free, 
silk, ranking as works of art, of which 
the painting is item of ch. cost (465, 

s. s., 5475). 15 

speciallyimpt. (See “Schools,” “So¬ 
cieties,” and “Art, works of.”) 

theatrical scenery (465 s. s., 9161). 15 

Paints and colors. (See “ Colors.”) 

Palette knives. (See “Knives.”) 

Palings, rough (225 s. s., 2045, 7378). 10 


planed and finished (230). 35 

Palladium (669).Free. 

Palm-kernel stearine, soap stock (599 
s. s., 5091, 6175)...Free. 


181 

P 

Per ct. 

Palrn-leaf braids, etc. (See “Hat ma¬ 
terials. ’ ’) 

crude or unmfd. (564 s. s., 6059). 

Free. 

fans, common* (564 s. s., 1497). 

Free. 

with artfl. handles, according to 
mat. of ch. v. 


mfs. of or of which it is ch. val. 


(460). 


30 

nuts “ coquitas ” (585 s. s. 8432). 

Free. 


nut kernels (586). 

.Free. 


oil (661). 

Free. 


pitch (773 5, s. s., 6286), . 


20 

wood, split sticks of, unfit for 

mfg. 


canes or umbrellas (220 5, 

s. s., 


6419). 


20 

Palms (666). 

.Free. 


Pamphlets, bound or unbound (423 

; s. s., 


7678). 


25 


for religious societies for distribution 
not free (s. s., 7678). 
if periodicals t (657 s. s., 6818)...Free, 
if reed, in the mails, under the provi¬ 
sions of postal treaties or conven¬ 
tions (826 andPt. I., 855, 1305 s. s., 

4465).Free. 

printed exclusively in languages other 

than English (513 a).Free. 

from Canada by mail (s. s., 4465). 

Free. 

Pancreatic emulsion (75a, s. s., 3828)... 25 

Panel saws, as saws -f -f- (183 <?).. 40 

Panels, moulded of a pulp of wood, saw¬ 
dust and glue to imitate wood carv¬ 
ings (230, 774 s. s., 7431). 35 

Panorama, not a tool of trade (s. s., 
5908). 

Panoramic views, as “paintings” (465 

Tr. Pegs., p. 579). 15 

Papaw juice, prop. med. prep. (75 a, 

s. s., 9105). 25 

Papelon, as melado. (See “Sugars.”) 
Paper, albumenized or sensitized (419 5, 
s. s., 5302). 35 


Includes only those “made from the leaf of the palm-tree, the natural stem of the leaf being 
the handle of the fan, and the leaf being simply bound to prevent cracking and breaking ” (s. s., 
679, 1497). 

t The term “ periodicals,” as used in the Tariff Act, “ to embrace only unbound or paper-covered 
publications, containing current literature of the day and issued regularly at stated periods, as 
weekly, monthly, or quarterly ” (657). 































182 

P 


SCHEDULE OF DUTIES. 


Per ct. 


Paper albums, autograph, photograph, 

and scrap (420). 35 

all + + (422). 25 

and cotton imitation cane seatings (355 

s. s., 10,862). 40 

asbestos, as mfs. of asbestos (459 a, 

s. s., 3438, 3756, 6975). 25 

bags, as mfs. of (425 s. s., 6282). 25 

band-cards, printed with lines only for 

music (423 s. .s., 4991). 25 

bands for envelopes, printed, gold em¬ 
bossed (423 s. s., 7258, 9181). 25 

blank labels of, other than lithographed 

(425). 25 

blotting (422 s. s., 9371). 25 

boards, called card middle board (422 

s. s., 6632). 25 

books, including blank (423). 25 

borders, printed in colors (423 s. s.. 


bowl (422 s. s., 6162). 25 

box, similitude of screen paper (422 

s. s., 5485). 25 

boxes, of plain paper (425). 25 

of surface-coated paper (420 a). 35 

bristolboard. (See “Bristolboards.”) 

calendars (423 s. s., 7432). 25 

card-boards (420 a, s. s., 6632). 35 

cards for mounting photographs, un¬ 
printed (425 a, s. s., 6588). 25 

same, contg. printed matter (423 s. s.. 


made of silk and paper (414 s. s.. 


cigarette, all forms (468 a, s. s., 6189, 
6223, 6334, 7102, 7228, 8007, 

10,905). 70 

clippings, as paper stock, which see 

below (670).Free. 

coated with gelatine, etc., for photogra¬ 
phers’ use (420 a, s. s., 9087). 35 

copying, commercially so known (419 a, 

s. s., 6083).8 cts. per lb. and 15 

‘^cossacks,” so-called, used at balls, 

etc. (425 s. s., 9433). 25 

costumes for dolls (436 s. s., 7450) .... 35 

cotton lace and paper, mfs. of (37 3 a, 

s. s.,6673). 60 

‘ ‘ cover paper, ’ ’ so-called, intended and 
principally used for printing (418 
s. s., 9347). 20 


P 

Per ct. 


crimped (422 s. s., 10,888). 25 

designs for decorative pps. (425 s. s.. 


domestic, exported to Germany for the 
purpose of printing photo-litho¬ 
graphs thereon denied (s. s., 10,970). 

drawing (422). 25 

dried pulp, formaking. (See “ Pulp.”) 

easel racks (423 s. s., 7432). 25 

emery (425 s. s., 6980). 25 

enamelled (420 a). 35 

engravings on, notlithographs whether 
works of art or merely designed for 
other mfs. (423 s, s., 3941, 4221, 

4432). 25 

envelopes (421).25 cts. per 1000. 

C. cloth lined, C. ch. v. (355 s. s., 


etchings (423). 25 

ferro-prussiate, photographic (419 6, 

s. s., 8803, 9501). 35 

filtering (419 a, 7323, 8158). 

8 cts. per lb. and 15 

filters (425 s. s., 6463, 8158). 25 

fireboard (422). 25 

fish, toys (436 s. s., 289). 35 

folding figures (422 s. s., 8984). 25 

pictures, in part lithographic (420 c, 

s. s., 9909). 35 

foolscap (422). 25 

for bookmakers’ and bookbinders’ use, 
if surface-coated (420 a, s. s., 


same, if not surface-coated (422 

Ibid.) . 25 

frames of brass and (215 s. s., 8383)... 45 
fulminating caps, filled (439 s. s.. 


gelatinized (419 s. s., 9976). 35 

gilt or gold, and same com. kn. as 
‘ ‘ plain gilt paper ’ ’ (420 s. s., 8940). 35 

goldbeaters’, called “ quetsch papier ” 

(425 s. s., 3508, 7979). 25 

gold embossed, im. leather, for hang¬ 
ings (422 s. s. ,• 7427). 25 

gummed, for labels, etc. (420 s. s.. 


hangings (422 s. s., 7427, 9624). 25 

hangings of flax and paper, so-called 
Tyne castle canvas, F. ch. v. (371 
s. s.,9624).. 50 



























































p 


SCHEDULE OF DUTIES. 


X 

size for (7736, s. s., 6242). 20 

ice cases (425 s. s., 10,888). 25 

Japanese, bags of (425 s. s., 10,887)... 25 
imitation leather or leatherettes 

(420 s. s., 6546). 35 

lanterns (425 s. s., 7415, 11,229). 25 

napkins of, printed (423 s. s., 9050). 25 

labels, blank (425).i. 25 

printed or engraved, other than litho¬ 
graphic (423). 25 


lace (425 s. s., 6677). 25 

lamp shades, metal and paper (215 

s. s., 8029). 45 

lap-tablets or portfolios, with recept¬ 
acles for inkstand, etc., (425 s. s. 

10,104). 25 

letter (422). 25 

letter-presscopying(419£«,s. s., 8879). 

8 cts. per lb. and 15 
leather, surface imitation (420 s. s., 

6546, 7008). 35 

leaves, ornamental, as artfl. flowers 


^ (443 6 , s. s., 7225, 8577, 10,794). 50 

lithographic, pictures on, not illustra¬ 
tions as parts of periodicals, news¬ 
papers, or printed books, and ac¬ 
companying them (4206). 35 

sized and glued for printing (418 

s. s., 5015). 20 

mfs. of, or of which it is comp. ch. 

val. -f -f (425). 25 

surface-coated papers (420 a).. 35 

maps (423). 25 

marble or marbleized (320a s. s., 6677, 

8294, 10,643). 35 

masks of paper or pulp (463). 35 

mats, printed (423 s. s., 10,729). 25 

music, printed with or without lines 

(423 s. s., 3503, 4991). 25 

napkins (423 or 425 s. s., 9050, 9561, 

^ 10,729). 25 

if lithographic (420 c) . 35 

old, cut from ledgers, etc. (422 s. s.. 


fit only for making paper (670). Free, 
painted landscapes with raised figures 
on, and stuffed birds attached (465, 

774a, s. s., 7981). 15 

panels, printed (423 s. s., 10,729). 25 

“ parchment or parchmentized ” (422 
s. s.,9219). 25 


183 

P 

Per ct. 

pasteboard, other than card (422). 25 

pastel, as drawing paper (422 s.s., 9921) 25 
patterns, engraved or printed, other 

than lithographed (423).. 25 

photographic (419 6 , s. s., 5302, 8758, 

9087).. 35 

ferro-prussiate (419 6 , s. s., 8903)... 35 
sensitized or albumenized (419 6 , 

s. s., 8169). 35 

rolled and not sensitized (422 s.-s., 

8169). 25 

photographs(423, 774a, s. s., 3211)... 25 
pictures on, changeable (425 s. s., 

6098). 25 

printed or engraved, other than 

lithographic (423 s. s.. 3941). 25 

what dtbl. as printed matter. (See 
s. s., 4719). 

plain, embossed in relief, as mf. of 

paper (425 s. s., 8680). 25 

red pasteboard cards or strips, impt. 
by Chinese for use as playing 


cards (424 s. s., 8617), 

50 cts. per pack. 

plate (422 s. s., 1549). 25 

playing cards (424) ...50 cts. per pack, 
printed matter -f- -f- (423). 25 


sheets of, not admitted as samples 
(s. s., 6132). 

printing, so-called, but glazed or highly 
colored on one side and used by 


boxmakers (420 a, s. s., 10,472)... 35 
Dutch hand-made (418 s. s., 8858).. 20 
suitable only for books and newspapers, 

if sized or glued (418). 20 

same^ unsized {^M) . 15 

pulp. (See “Pulp.”) 
toy owls made of (436 s. s., 10,906)., 35 

razor cases (425 s. s., 7162). 25 

reliefs, embossed (425 s. s., 8680). 25 

roll, not sensitized (422 s. s., 8169). 25 

roofing, so-called, but really roofing 

felt (773 6 , s. s., 9503). 20 

sausage skins, artfl. (425 s. s., 9377)... 25 
scrap books or albums (420 J, s.s., 7103) 35 

screen (422). 25 

shavings, as paper stock (670)....Free, 
sheathing (416 s. s., 10,155, 10,521)... 10 

so-called, in sheets and glazed and 


ready to be used for wrapping 
(420 a, s. s., 8859). 35 


















































184 

P 


SCHEDULE 


Per ct. 


Paper, sheets of, pasted together and 
pressed in moulds into decorated 

forms (425 s. s., 7167). 25 

shoe buttons of, or of pulp, val. not 
over 3 cts. per gross (431). 

1 ct. per gross, 
silk and paper, mfs. of, S. ch. v. (414 

s. s., 6673). 50 

silver (419 a) .8 cts. per lb. and 15 

sized printing defined (s. s., 4455). 
slipper patterns, engraved and printed 
in colors, as printed matter (423 s. s., 

339). 25 

stamped or moulded pictures with met. 
frames, met. ch. v. (215 s. s., 6597)... 45 

stereotype (422 s. s., 7077). 25 

stock, crude, of every description, in¬ 
cluding all grasses, fibers, rags 
other than wool, waste, shavings, 
clippings, old paper, rope ends, 
waste rope, waste bagging, old or 
refuse gunny bags, gunny cloths, 
and poplar and other woods fit 
only to be converted into paper 

(670 s. s., 6525, 9631).Free. 

crushed asbestos not (s. s., 9183). 
straw not free as, but dtbl. under 

289 (s. s., 11,018). 30 

surface-coated and mfs. of (420 a s. s., 

11,195). 35 

tissue papers, white or colored, made 
up in copying books, reams or 
other form (419 a, s. s., 7004, 9561). 

8 cts. per lb. and 15 

toys of + + (436). 35 

tracing (420 a., s. s., 8810, 11,195). 35 

umbrellas and sunshades (4701, s. s., 

4205). 45 

wadding, not gun wads (425). 25 

waste, for making (670).Free. 

waste paper baskets of (425 s. s., 8364). 25 

waterproofed (420a s. s., 7112). 35 

weights, according to material. 

woods, for making (670).Free. 

waxed or paraffined (220 a) . 35 

writing (422). 25 

Papers, illustrated. (See “Periodicals.”) 

“Papian Finkler” (75 a, s. s., 7811). 25 

Papier fruneau (75 a, s. s., 7486). 25 

Papier mache, all mfs. -]—h (461 s. s., 
1425,5016). 35 


OF DUTIES. 

P 

Per ct. 

boot studs. (See “ Boot studs.”) 
decorative material, in part of, accord- 
ingto material of ch. v. (s. s., 7958). 
“scholars’ companions” (461 s. s., 

9164). 35 

spectacle cases (461 s. s., 8997). 35 

toys (436). 35 

violin cases (461 s. s., 10,321). 35 

Papier mache, so-called, but composed 
of paper and mineral substances, ac¬ 
cording to comp. mat. ch. v. (s. s., 
5016). 

Papyrine, or parchment paper. (See 
“Paper,” and s. s., 9219.) 

Paraffine (671).Free. 

Paragon steel wire, so-called (215 s. s., 

7877). 45 

Paraguay tea (773 6, s. s., 3909). 20 

Parasols, covered with silk or alpaca 

(470 a). 55 

all others (470 h) . 45 

ribs, stretchers, and frames, or parts 
of, according to mat. 
sticks for, if plain, finished or un¬ 
finished (471 a). 35 

if carved (471 b) . 50 

Parcels post, collection of duties on 
mdse, arriving by, from Barbadoes 
and Bahamas (s. s., 8641). 
from Canada. (See “ Mails. ”) 
from Costa Bica (s. s., 10,009). 
from Hawaii (s. s., 9270). 
from Leeward Islands (s. s., 9368). 
from Mexico (s. s., 8977) 

Parchment and vellum (s. s., 1654, 3515, 

8947, 9918).Free. 

drum-heads not els. as, but dtbl. 

under 456 b (s. s., 9918). 20 

rolls and covers of, free as regalia (692 

s. s., 6855).Free. 

scroll in ivory case, im. of “ antiquity” 

(462 s. s., 3515). 40 

vegetable, so-called (422 s. s., 9219)... 25 

Parian dolls and doll heads (436). 35 

toy marbles (436). 35 

toys, all other than dolls, doll-heads, 

and marbles -f -f decorated (100 a) 60 

same, plain white (100 6). 55 

ware. (See ‘‘ Earthenware. ’ ’) 

Paris green (61 a). 25 

plaster of, calcined (97).$1.75 per ton. 










































p 


SCHEDULE OF DUTIES. 


Per ct 

ground.$1.00 per ton. 

unground (680).Free. 

Paris white. (See “ Colors.”) 

Parisienne, silk veil goods (414). 50 

Parlor balls, soft hollow of rubber for 

children (460 s. s., 7431). 30 

Parsley seeds (286 s. s., 1757). 20 

Parsnip seeds (286 s. s., 6164). 20 

Parties not entitled to notice of decisions 
of department (s. s., 7469). 

Passengers’ baggage and effects for im. 
tr. Amendment of regs. (s. s.,^881, 
8109), 

articles of small value, remission of 
duties not exceeding $2 (s. s., 
7288). 

cigars in, on frontier (s. s., 9119). 
transportation of (s. s., 6645, 6943). 
may be detained by force for examina¬ 
tion under immigration and alien 
contract labor act (s. s., 10,084). 

Paste, almond, cosmetic (77). 50 

anchovy, bloater and shrimp, as sauces 

(287 s. s., 7388, 9696). 45 

aniline or pulp, if not dyes (19 or 

773 5). 20 

so-called, but really colors (18 s. s., 

2810). 35 

board, made directly from the pulp 

(422 s. s., 6463). 25 

Brazil (517).Free. 

compositions of, not over 1 inch in size, 

not set (454 c). 10 

same, set as jewelry (452)..'. • 50 

set in metal ornaments, if jewelry 

(452 s. s., 8155). 50 

fast-blue (18 s. s., 10,566). 35 

fish (287 s. s., 10,545). 45 

glue, or albumen substitute (773 5, 

s. s., 9198). ... 20 

mfs. of, do not embrace glass bead 

gimps (108 s. s., 11,190). 60 

or of which it is ch. val. -f -f (459). 25 

Pastel, or woad, crude, for dyeing (492). 

Free. 

paper. (See “Paper.”) 

portraits, as paintings (465 s. s., 9580). 15 


Pastels or colored crayons (61 a) . 25 

Pastes, medicinal (75 a). 25 

oxydizing (76 s. s., 1863). 25 

toilet -f- -f- (77)....,,.. 50 


185 

P 

Per ct. 


tomato, as prepared veg. (287).. 45 

tooth (77). 50 

Pasteur Chamberland filters (101 5, s. s., 

9670 ). 55 

Pastilles, Eras, (75 a, s. s., 7787). 25 

fumigating(7735, s. s., 6114). .. 20 


maple, drawback on, made from impt. 

sugar cane (s. s., 10,984). 

Soden mineral water (75a, s. s., 9235). 25 

Patent alum (9).^ of 1 ct. per lb. 

barley (254).2 cts. per lb. 

floor-cloth, as other floor oil-cloth, under 
369. 


fuel, of coal tar, pitch and culm (19 

or 773 a, s. s., 7650). 

leather (465 a). 

medicines and preps., alcoholic (74). 

50 cts. per lb. 

saine, non-alcoholic (75 a). 

size (773 5). 

tartar (90).6 cts per lb. 

yellow (61a). 

Patents, royalty on, not part of dtbl. 
val. (s.s., 5759, but see also s.s.,7626). 

Pattern cards having no com. val. (s. s., 

4828).Free. 

same, if of com. val. are dtbl. (s. s., 
2383, 2600, 3960). 

Patterns, for machinery, that cannot be 
fitted for other uses (652 s. s., 7479, 

7628).Free. 

or designs for ladies’ garments, of 

paper muslin (355 s. s., 4071).. 

paper, engraved or printed, other than 
lithographic prints (423 s. s., 4230). 
slipper, cotton emb. withwstd. as mfs. 
of wool under 392 (s. s., 1942, 2134). 

Pavement blocks, wood (223 s. s., 343).. 

Paving stones, unmfd. and undressed 

+ + (773a, s. s.,5877).. . 

hewn or dressed (773 h) . 

granite or sandstone unmfd. (127 s. s., 

6785).11 cts. per cub. ft. 

same, hewn or dressed (128). 

tiles, decorated (946, s. s., 6519).. 

not decorated, enamelled, glazed, 
ornamented, painted or vitrified 

(94 a). 

glazed earthenware not(s. s., 10,349, 
10,755). 

marble (124).$1.10 per cub. ft. 


20 

20 


25 

20 

25 


40 

25 

20 

10 

20 

40 

45 

25 



















































186 SCHEDULE OF DUTIES. 


P 

Per ct. 

Paving tiles, marble mosaic as mfs. of 

marble (125 s. s., 10,497, 11,035). 50 
small plain clay cubes for paving 
vestibules (94«, s. s., 9471). 25 

Payments of judgments, regs. as to 
(s. s., 10,294). 

Peach pits, as shelled almonds (306 5, 
s. s., 9196).7^-cts. per lb. 

Peanut oil (661).Free. 

Peanuts, or ground beans, shelled (308 h). 

11 cts. per lb. 
unshelled (308 a, s. s., 1807, 3240). 

1 ct. per lb. 

boiled in shell in brine (308 a, s. s., 
3240).1 ct. per lb. 

Pearlash or crude carbonate of potash 
(685 s. s., 420, and May 10, 1866, 
Boston).Free. 

Pearled barley (254).2 cts. per lb. 

Pearl buttons. (See “Buttons,”) 
knife handles. (See “ Knife blades,” 
and note to.) 

mother-of-, not sawed, polished, cut or 


otherwise mfd. (673 s. s., 7440). 

Free. 

mfs. of + + (462). 40 

opera glasses, met. ch. v. (215 s. s., 

10,519, 10,543). 45 

Pearls and pearl shells, the product of 

American fishery (661).Free. 

not set (453). 10 

set as jewelry (452). 50 

paste or glass imitation of, not set 

(454 c). 10 

set as jewelry (452). 50 

Pease, -dried (281 h, s. s., 10,469), 


20 cts. per bush, 
green, in bulk or in barrels, sacks or 
similar pkgs. (281 a). 

40 cts. pr. bush, of 60 lbs. 
in cartons, papers, or other small 

pkgs. (281 d) .1 ct. per lb. 

prepared or preserved in tins, jars, 

bottles or otherwise (271). 40 

split (281 c)...50 cts. per bush, of 60 lbs. 
sweet, edible, green in the pod (288 
s. s., 6948, 7138, 7914, 8445). 25 


Per ct. 

Peat (773a, s. s., 1978, 8735). 10 

moss (653 s. s., 9349).Free. 

Pebble, Brazilian, unwrought or unmfd. 

(519).Free. 

lenses, wholly or ptlj'. mfd. (122 c, 

s. s., 6231). 45 

Pedestals, for statues, if not statuary, ac¬ 
cording to material* (s. s., 9658, 
11,038). 

for statues, vases, etc., metal (215 

s. s., 8762). 45 

if statu^iry (465 s. s., 693, 944, 2264).. 15 

Peel, orange and lemon, not preserved, 
candied or otherwise prep. (664). 

Free. 

same, preserved or candied (305). 

2 cts. per lb. 

pomegranate (773a)....;. 10 

Pekin velours, C. and ramie, dtbl. as 
velvets of veg. fiber under 350 (s. s., 
7798). 

Pelitory root, cr. (560).Free. 

not cr. (24). 10 

Pelisses, agreaux de China, fur (461 

s. s., 7451). 35 

Pellisier canvas, jute, dtbl. under 374 
(s. s., 6537). 

Peltries, etc., brought into U. S. by 
Indians. (See “ Indian peltries.”) 


(674).Free. 

Pelts, as hides, raw (605).Free. 


Pembina, Dak., entry of goods at (s. s’., 
9587). 

Penalties for undervaluation (s. s., 3371, 
8304). 

importer liable for (s. s., 3435). 
none imposed on impts. subject only 
to specific duty (s. s., 3519). 
notice of, by importer after entry, of 
omissions of dtbl. charges, does not 
release from (s. s., 3788). 
not imposed if appraisement irregular 
(s. s., 3685). 

Penalty, addtl. duty under sec. 2900 R. 
S., not a penalty (s. s., 7308, 9427). 

Penal or additional duty for undervalua¬ 
tion. (See “Duty.”) 


* In s. s., 9658, the Department decided that pedestals imported with the statues for which they 
are intended, “ unless the appraiser’s return shall show that they possess artistic merit and are in 
fact statuary within the definition of the Tariff Act, should be classified separately and subjected 
to the rate of duty appropriate to the materials of which they may he composed.” 
































SCHEDULE OF DUTIES. 


P 

Pencil cases, gold, silver, or other metal 


(215)...... 45 

leads, not in wood (467). 10 


Pencils, crayons, so-called, wood filled 
with chalk (466 s. s. , 4265). 

50 cts. per gross and 30 
diamond pointed, for drawing on glass 


(215). 45 

hair, in quills (427 s. s., 3794). 40 


ink extractors not els. as(s. s., 10,791). 
lead, or other mat. in wood (466). 

50 cts. per gross ,,and 30 
slate (466 s. s., 1662)..4 cts. per gross, 
slender pieces of slate for mf of (130 


s. s., 11,228). 30 

Penelopes. (See “ Cotton canvas.”) 
Penholders, and tips and other parts of 

(205 s. s. , 8953). 30 

combination, with stamp attachment 
(205 s. s., 9701). 30 


Penitentiaries, anthropometric instru¬ 
ments for, dtbl. (s. s., 8465). 
Penknives. (See “ Knives.”) 
Pen-quills, prep, or not, but not made 
up into complete articles (689). Free. 


Pens, gold (205). 30 

metal, except gold (20 s. s., 6835). 

12 cts. per gross. 

quill (7736, s. s., 10,394). 20 


regulations for marking under 777 
(s. s., 10,714. Also Pegs, at the 
end of Pt. III.) 

Penwipers acc. to material. 

Peoria, III., port of delivery (s. s., 
10,317). 

Pepper, black or white, unground (719 

s. s., 7253)......Free. 

broken berries, hulls and dust of, un¬ 
ground (719 s. s., 7640). Free. 

cayenne, unground (326 h). 

cts. per lb. 

ground (326 nr).4 cts. per lb. 

ground -j- -f (326 a, s. s., 7640). 

4 cts. per lb. 

pods, red or Mexican, dried or ptly. 
dried (326 6, s. s., 5780). 

cts. per lb. 

red, as cayenne (326 6, s. s., 10,868). 


2Lcts. per lb. 

Peppermint, crude (560).Free. 

oil of (45).80 cts. per lb. 


187 

P 

Per ct. 

oil of, repacking in w. h. (s. s., 8615). 
“Peppers” and “salts,” decorated 
china with met. attachments (100 a, 

s. s., 9735). 60 

Peppers, pickled (287). 45 

Pepsin, med. prep. (75 a, s. s., 6837, 

7263). 25 

Pepto fer. prop. med. pr. (75 a, s. s., 

9763). 25 

Peptones, meat (313 a, s. s., 7057). 

35 cts. per lb. 

Percussion caps (442 s. s., 2150). 40 

for cartridges. (See ‘ ‘ Cartridges. ’ ’) 
for rule as to w. h. of. (See 9564.) 
Performing horses not free under 483 a 
(s. s., 10,814). 

Perfumery, alcoholic, including cologne 
water and other toilet waters (8 a, 
s. s., 5005, 6565, 7369, 8742, 9712). 

$2 per gal. and 50 

alcoholic in tin cans or bulk (8 a, s. s., 

6565).$2 per gal. and 50 

bottles, duty same as if empty (111 
s. s., 6002). 

floral extracts (8 6, s. s., 8742, 9712). 

$2 per gal. and 25 

includes commercially only flnished 
products ready for use as such (s. s., 

9712). 

Periodicals. (See s.^s., 6288, 6818, 8095, 

8165, 9259, 9275, 9811, itemized 
below.) 

an index published every ten years not 
free as (s. s., 9259). 
annual pubs, not free as (s. s., 8747). 
do not cease to be periodicals by 
mere delaj^ in transmission after 
publication, so long as the pub¬ 
lication still lives (s. s., 6818). 
bound volumes of dtbl. under 423 s. s., 

7283,10,881). 25 

certain subscription works held to be 
dtbl. as printed matter (423 s. s., 

9811). 25 

collection of Uerman quarterly chem. 
journals issued from 1862 to 1883, 
not free as (s. s., 6701). 

Christmas supplements, free as (s. s., 

9131). 

colored prints for use in parts of, not 
free as (s. s., 8095). 




























188 SCHEDULE OP DUTIES. 

P 


/ 

P 


Per ct. 

Periodicals, definition of (s.s., 6440, 
6701). 

embracing only unbound or paper cov¬ 
ered publications, contg. current 
literature of the day and issued 
regularly at stated periods, as weekly, 

monthly or quarterly (657).Free. 

“Figaro Salon” not free as (s. s., 
7633, 9107). 

free entry of certain, when allowed 
(s. s., 7421, 9275). 

imp. flat in sheets, without folding or 
binding but with printed titles on 

first page (657 s. s., 9275).Free. 

in serial numbers and stiff covers not 
free (s. s., 7283). 

“Lindenia” and “Orchid Album” 
not free as (s. s., 9118). 
monthly issues of a year, bound to¬ 
gether not free as (s. s., 6440). 
monthly issues of law reports, bound 
together not free as (s. s., 6288). 
monthly publications bound with stiff 
covers dtbl. (s. s., 6365). 
musical, sheet music may be part of 
(s. s., 8205). 

novels complete, but imported together 
in separate unbound parts, not free 
as (s. s., 7421). 

publications without covers or identity,- 
dtbl. as printed matter (423, s. s., 

8165). 25 

two or more numbers bound together 

dtbl. (423 s. s., 6288). 25 

when back numbers may be entered 
free under 657 (s. s., 6818). 

Perishable goods, entry for transporta¬ 
tion in bond refused (s. s., 7329). 
potatoes cannot be entered for w. h. 
and transportation (s. s., 8443). 

Permanganate of potassa (76, s. s., 
1545). 25 

Permits for withdrawal of distilled 
spirits, discontinued (s. s., 10,311). 
special for unlading tropical fruits 
(s. s., 8418). 

Perry, as fruit juice under 339. 

Persian berries, extract of (26, s. s., 3898, 
5529). I of 1 ct. per lb. 

Persian berry carmine {773b^ s. s., 
5865). 


Per ct. 

Persis, extract of archil or cudbear (26 a). 

f of 1 ct. per lb. 

Personal effects. (See “Effects.”) 


Peruvian bark, crude (499).Free. 

not crude (24 s. s., 9465). 10 

Pessaries, hard-rubber (461). 35 


Pestles, mortar, according to mat. 
Petitgrain, oil of (661 s. s., 6420, 9737). 

Free. 

“ Petrifactions,” so-called, consisting of 


figures, baskets, watchstands, and 
other articles mfd. of metal, natural 
branches, leaves, etc., covered with 
a calcareous deposit (215 s. s., 7043). 45 
Petroleum and coal tar products (76 

s. s., 6592, 6988). 25 

barrels. Am. (See “ American.”) 
Pewter, all mfs. articles, or wares wholly 
or ptly. of, and whether wholly or 

ptly. mfd. -f -I- (215). 45 

as metal, unwrought (202 a) . 20 

old, and fit only for remf. (676)..Free. 
Phenacetin, chem. compound (76 s. s., 


Phen 3 d acid or dead oil (76 s. s., 5825)... 25 

Philosophical and scientific apparatus 
brought (under regs. and bond) by 
professional artists, lecturers, or 
scientists arriving from abroad for 
use temporarily for exhibition and 
in illustration, promotion, and en¬ 
couragement of art, science, or in¬ 
dustry in the U. S., and not for 

sale (758 a) .Free. 

Philosophical and scientific apparatus, 
instruments, and preparations speci¬ 
ally imported in good faith for the 
use of any society or institution in¬ 
corporated or established for 
educational, 
literary, 
philosophical, 
religious or 

scientific purposes, or for 
the encouragement of the 
fine arts and 

not intended for sale (677).Free. 

The same when not brought or speci¬ 
ally imported as above set forth 
under paragraphs 677 and 758, and 
-f- are dtbl. according to the ma- 


20 



















p 


SCHEDULE OF DUTIES. 


Per cl. 

terials of which they are respectively 
composed.* 

Phonograph cylinders, wax, by mail, cl. 
as ordinary mail matter (s. s., 

10,105).Free. 

Phosphate add or super-phosphate of 
lime, for fertilizing (600 s. s., 7764). 

Free. 

■ rock (678 s. s., 4113).Free. 

Phosphates, crude or native (678). .Free, 
de Chaux, ale. med.. prep. (74 s. s., 

b500).50 cts. per lb. 

lime (76). 25 

medicinal preparations (75 a). 25 

Soda (76). 25 


189 

P 

Per ct. 

Phosphoric acid (473) .Free. 

Phosphorus (68).20 cts. per lb. 

Phosphozone, pr. med. prep. (75 a, s. s., 

5513, 8557). 25 

Phosphuret of lime (76). 25 

Photograph albums, wholly or ptly. mfd. 

( 4201 ^). 35 

mounts, lithographed (420 c, s. s., 

10,786, 10,942). 35 

Photographers silver waste (472 s. s., 6058) 10 
Photographic apparatus of travelling 

architect (686 s. s., 6977) .Free. 

backgrounds not paintings (s. s., 9531). 
baths and dippers, glass (108 Feb. 23, 

1861, N. Y.). 60 


Philosophical and scientific apparatus, instruments and preparations are not specifically pro¬ 
vided for, as such, under the present law; excepting when specially exempted from duty under 
the provisions of paragraphs 677 and 758; and, when + + are dtbl. (like other unenumerated im- 
portations) according to the materials of which they are respectively composed. The question, 
therefore, as to whether any given article comes witliin this definition or description or not, has no 
hearing whatever upon its classification for duty, if it is not specifically provided for in the paragraphs 
above mentioned. ^ ^ 

For the elucidation of questions arising under the provisions of the said paragraphs, the citation 
of the following decisions may be useful, viz.: 

Decision s. s., 6811, held that the terms “scientific” and “philosophical” have the same meaning; 
and that among the articles classifiable as jihilosophical apparatus, etc., are “mercury air-pumps,” 
“ difi-erential thermometers with transparent glass scales.” Also such articles as are of use only in 
connection with the study of physics and the demonstration of physical phenomena. The follow¬ 
ing articles have also been held to be phil. apparatus. “ Certain chemical bottles for schools ” (s. s.. 
6939). “ A lapidary's machine for a college ” (s. s., 8718). “ Microscopic cover glasses for schools'' 

(s. s., 9736). “ Certain thermometers fitted for use as standards in philosophical research and in¬ 

struction impt. for colleges” (s. s., 6772). “Certain crystal weights for college for use in scientific 
experiments” (s. s., 7498. The decision of the U. S. Sup. Ct. in the Oelschlaeger case embraced a 
long list of articles set forth in s. s., 10,603, 

Among the decisions excluding articles from such classification are the following, viz.: “ Electric 
bells and lamps” (s. s., 5941). “Instruments used mainly for commercial or industrial pps.” (s. s. 
80.59). “Drawing inst’s, marine perspectives, patent measuring thermometers, scales, and storm- 
glasses ” (s. s., 10,486), “ Air-meters ” (s. s., 8775). “ Clinical thermometers ” (s. s., 10,464). “ Cloths 

for bandages for hospital use” (s. s., 11,050). “ Dynamo-electric machine” (s. s., 6719). “ Grapho- 
scopesand stereoscopes” (s. s., 10,3.31). “Rubber tubing for colleges to be used with phil. app.” 
(s. s., 10,683). “Labels for plants of incorporated scientific inst.” (s. s., 11,045). “Lenses” (s. s. 
10,404). “Mere mechanical devices used in a profession or trade” (s. s., 10,325. “ Magic lanterns* 
mathematical insts., ordinary telescopes, etc.” (s. s., 10,325). Photographic app. (s. s.. 9530). “ Piano 
for school ” (s. s., 10,334). “ Pocket compasses ” (s. s., 8853). “ EuhmkorflT’s spools ” (s. s., 8154). 

“Chemfsts’scales” (s. s., 7606). “Surveyors’ insts.” (s. s., 7133). “Fine balances and weights” 
(s. s., 6236). See also list in the Oelschlaeger case (s. s., 10,603). 

The following articles were held to be classifiable as phil. app or not according to the uses for 
which they are intended: “Voltameters, electroscopes and galvanoscopes ” (s. s., 6811). “Elec¬ 
trical app. for producing mechanical effects ” (s. s., 7792). “ Microscopes and trial glasses ” (s. s., 5977). 
“Prismatic compasses” (s. s., 8623). “Spectroscopes” (s. s,, 9242). “Telescopes” (s. s., 5984 
10,603). ’ 

N.B.—In view of the numerous absurd claims that have heretofore been presented for classifica¬ 
tion under these provisions, it may not be amiss to say that they are worse than fruitless, result¬ 
ing only in the waste of valuable time of officials and ought to be avoided.— Editor. 
























190 


SCHEDULE OF DUTIES. 


P 

Per ct. 

Photographic camera and lenses of ama¬ 
teur, if personal effects (752 a, s. s.. 


7739, 7772).Free. 

cards, plain (420 a). 35 


dry plates (108 June 17, 1889, N. Y.). 60 
and lenses for Photographic Society, 
dtbl. (s. s., 10,041). 
drawback on (s. s., 7701). 
paper (419 5, s. s., 6530, 8758, 8903, 


9087). 35 

rolled and not albumenized (422 

s. s., 8169). 25 

sensitized or albumenized (419 5, 

s. s., 8169). 35 

pictures (423 s. s., 6168). 25 

sp. impt. for societies. (See “Socie¬ 
ties” or “Art works.”) 

slides, on glass (108 s. s., 2633). 60 

Photographs (423 s. s., 6168). 25 

attached to cut glass plates, gl. ch. v. 

(108 s. s., 9476). 60 


by mail, as printed matter (s. s., 8438). 
cards for mounting (420 s. s., 6588)... 35 
for exhibition in Girls’ High School, 
Brooklyn, not free under 759 (s. s., 
11,108). 

for use of U. S. or Library of congress 

(514).Free. 

mounted for stereopticon (423 s. s., 

6168). 25 

painted (465 s. s. 6145). 15 

printed and bound or mfd. over 20 

years when impt. (512).Free. 

Piano-fortes, according to mat. ch. val. 
covers for, according to material, 
ivory veneerings for keys (462 s. s., 

6395, 9053, 9786). 40 

as tools of trade (686 s. s., 7833). Free. 

toy (436 s. s., 2107). 35 

tuning hammers (215 s. s., 6257). 45 

Piassova, veg. fiber unmfd. (597 s. s., 

3457).Free. 

Piasters, metal dress ornaments, not 


jewelry (215 s. s., 9404). 45 

Pic or pike, Turkish (s. s., 6482). 

Piccolos, according to comp. mat. ch. v. 

(s. s., 10,829). 

Pickers, raw hide and iron wire (215 

s. s.,6254). 45 

Pickets or palings, rough or sawed only 
(225 s. s., 2045, 7378). 10 


P 

Per ct. 

same, finished (230). 35 

roll sticks, rough, dtbl. as (225 s. s., 

7378). 10 

Pickles and sauces, 4* + (287). 45 

cucumbers in brine (287 s. s., 10,749). 45 
Picks, Hardy’s patent, track tools (156 

s. s., 6737).21 cts. per lb. 

ordinary (215 s. s., 6737). 45 

Picric and nitro-picric acid (473 s. s., 

9827).Free. 

Picrotoxine, med. prep (75 a). 25 

Pictorials, illustrated books and papers 

(423). 25 

Picture books, movable (423 March 5, 

1864, N. Y.). 25 

cards, printed in colors, as engravings 
(423 May 17, 1860, Dec. 26, 1862, 

Boston).. 25 

frame backing, wood (230 s. s., 9518).. 35 

frames, according to material, 
glass, as “ Window glass.”) 
changeable colored. (See “Change¬ 
able.”) 

folding, duty on (425 s. s., 9909). 25 

for presentation to religious societies 

(757 s. s., 8979).Free. 

obscene or indecent, impt. prohibited 
(782-784). 

on paper, as printed matter (423). 25 

same, if lithographed (420). 35 

painted, of landscapes with raised 
figures in paper and stuffed birds at¬ 
tached (465 s. s., 7981). 15 

small printed, in wood and metal 
frames with convex glasses (215 

s. s., 7336). 45 

stamped or moulded paper pulp with 

metal frames (215 s. s., 6597). 45 

Piddicks, stripped reed or rattan (229 

s. s., 5252, 8760, 9779). 10 

Pie servers, metal (215 s. s., 7921). 45 

Pig-iron (134).^ of 1 ct. per lb. 

ferro-silicon (134 s. s., 9447). 

of 1 ct. per lb. 

Pigs, alloyed lead in (200 s. s., 6786). 

2 cts. per lb. 

Pile fabrics of cotton or other veg. fiber, 
not bleached or colored (350 a). 

10 cts. per sq. yd. and 20 
bleached (350 h). 

12 cts. per sq. yd. and 20 











































p 


SCHEDULE OF DUTIES. 


• Per ct. 

dyed, colored, stained, painted or 
printed (350 c). 

14 cts. per sq. yd. and 20 
but none of these to pay less (350 d) 

than. 40 

lap robes, wool plushes (396 c, s. s., 

1L198).49| cts. per lb. and 60 

slipper patterns, wool (396 c, s. s., 

10,895).49^ cts. per lb. and 60 

silk. (See “Velvets.”) 
velours, flax and C., F. ch. v., dtbl. 
as pile fabrics under 350 (s. s., 
11,180). 

wool, hair, etc., in whole or in part 

(396).49J cts. per lb. and 60 

Pilings, consisting of rough logs with 

bark on (754 s. s., 901).Free. 

Pillows, down, in flne C. cloth, dtbl. as 

mfs. of C. + + (355 s. s., 7749). 40 

Pills, med. prep. (75 a) . 25 

Pimento, ground (326a)....4 cts. per lb. 

not ground (720).Free. 

sticks, cut for umbrellas (756 e)...Free. 
Pin-blocks or cubes of card board and 
glass-headed steel pins, if metal ch. 

V. (215 s. s., 6377). 45 

if glass ch. v. (108). 60 

Pincushions or cases, according to mat. 

Pincers, iron (215 s. s., 788, 10,245). 45 

Pine apples (580).Free. 

preserved in sugar (303 s. s., 1186). 35 

slips for cultivation (577).Free. 

Pine butts (218 5, s. s., 5849, 6358). 

$2 per 1000 ft., board measure, 
lumber, irregular (218 5, s. s., 6427). 

$2 per 1000 ft., board measure. 
Norway. (See s. s., 10,442). 
rough and of unequal lengths (220 5, 

s. s., 5919). 20 

strips (218 5, s. .s., 6571). 

$2 per 1000 ft., bd. measure, 
tar fiber, hackled (560 s. s., 7512)..Free. 
timber, hewn, squared (216 s. s., 6089) 10 
tree seed kernels, hulled (773 5, s. s., 

3532). 20 

Pink-cream (tartar), dtbl. as partially 
ref argol or tartar (91 s. s., 3214). 

4 cts. per lb. 


191 

P 

Per ct. 

Dutch-color (61). 25 

root, cr. (560).Free. 

rose (61). 25 

saucers, cosmetic (77). 50 


Pins, metallic, solid head or other, in¬ 
cluding belt, bonnet, hair, hat, 
safety, and shawl pins (206 s. s., 
5989, 6850, 9784, 10,484, 10,686, 


11,025). 30 

black, with glass heads for use as ordi¬ 
nary pins (206 s. s., 6850). 30 

brass, fit only for watch mat.* (215 

s. s., 9122). 45 

gold or silver, if jewelry (452). 50 

not jewelry (206). 30 

hair, bone or horn (460). 30 

gutta percha (461). 35 

imitation ivory, pyroxjdine (21 c,' 

s. s., 8610).60 cts. per lb. and 25 

ivory (462). 40 

• ornamental, if jewelrv (452 s. s., 8608, 

9652). 50 

lace (206 s. s., 9344). 30 

mourning, shawl or bonnet (206 s. s.. 


shell, ornamental (462 s. s., 9056). 40 

short pieces of brass wire, impt. as 
(215 s. s., 8862). 45 


with glass heads. (See “ Glass, pins,” 
etc.) 

wrist or crank. (See “Steel.”) 

Pipe, boiler or other, wrought-iron or 

steel (157).2|^ cts. per lb. 

cast-iron (160).i^ofl ct. per lb. 

copper (195). 35 

lead (201).2^ cts. per lb. 

Pipe blocks of brier-wood (756 c, s. s., 

3411, 7366).Free. 

bowls of all materials -f -f ( 468 ^ 7 , 

s. s., 594, 4711). 70 

mountings, sockets, stems, and fix¬ 
tures of all kinds (468 a, s. s., 

9725). 70 

Pipes of all materials and smokers’ arti¬ 
cles 4- + (468 a) .70 

common clay, including those of French 
clay (468 5, s. s., 3722). 

15 cts. per gross. 


* “ Watch materials ” are not specifically provided for in the present law, as they were in the act 
of 1883. 
















































192 

P 


SCHEDULE OF DUTIES. 


Per ct. 


P 

Per ct. 


Pipes, common clay, with quill or bone 


stems or mouth pieces (468 a) . 70 

coverings for, dtbl. under 845. 

Japanese bronze (468 or, s. s., 7613)... 70 
short, called “stummels” in German 

(468 a, s. s., 4925). 70 

trays for (468 a, s. s., 8974). 70 

Piperine (76). 25 

Piping, India rubber, parts of artfl. 

flowers (4436, s. s., 8931). 50 

Piquets, dried grasses (443 6, s. s., 9015). 50 

Pistoles, so-called, prep, with sugar (303 
s. s., 4793). 35 


Pistols, revolving, val. not over $1.50 

each (170/ h.)... 40 cts. each and 35 
val. over $1.50 each (170 h.). 

$1 each and 35 


others if sidearms (166). 35 

not side arms (215). 45 

Piston rods, dtbl. under 146. (See 

“Steel.”) 

Pitch, Burgundy (523).Free. 

coal-tar (731).Free. 

hard or stearine (773 6, s. s., 5091). 20 

of wood (731).Free. 

palm (773 6, s. s., 6286). 20 

Pitch pipes, chromatic (215 s. s., 9325, 

10,258). 45 

Pit saws. (See “Saws.”) 


Pith hats, of pith, silk, paper, etc., ac¬ 
cording to material of ch. v. 

Pith and zinc tumbler covers (215 s. s., 
6952). 45 

Plaids, cotton, as cotton cloths. 

Plaits of straw, etc., for hats, etc. (See 
“ Hat materials.”) 

Planes, and bits for, part steel (215). 45 

with irons (215). 45 

Planking, ship (755).Free. 

Planks, sawed. (See “Lumber.”) 

Plantain bark or grass (597)....Free. 

Plantains (580).Free. 

Plants, all + + known as nursery stock 
(282 s. s., 10,720, 10,737, 11,034)... 20 

for dyeing pps., cr. (492).Free. 

impt. by Department of Agriculture 
and U. S. Botanical Garden (679). 

Free. 

orchids, lily of the valley, azalias, 
palms, and other, used for forcing 
under glass, for cut flowers or decora¬ 


tive pps. (666 s. s., 10,737, ll,034). 

Free. 

tea (732).Free. 

Plaques, china, earthenware or stone, 

plain white (100 6). 

same, ornamented or decorated (100 a, 

s. s., 6216, 6553). 

metal, with chromes printed on them 

(215 s. s., 6899). 

hand-painted, as paintings (465 s. s., 

6216). 

not hand-painted (215). 

papier mache (461). 

porcelain slabs, painted, s. s., 6965, 
dtbl. as plaques under 100a (s. s., 6965) 
small porcelain, decorated for brooches 

(100 a, s. s., 7572). 

Plaster, articles of, as earthenware under 
101 (s. s., 6153, 7744, 8097). 

cracked rock (7736, s. s., 2573). 

of Paris, calcined (97)...$1.75 per ton. 
ground (97 s. s., 9950, 10,567). 

$1 per ton. 

unground (680 s. s., 2159, 10,567). 

Free. 

busts and casts, and other mfs. of, 
not ranking as statuary or works 

of art (100 a). 

moldings (101 6, s. s., 9604). 

moulds (101 6, s. s., 6163). 

statuettes (100 a, s. s., 11,224). 

Plasters, belladonna and thapsia, “ collo- 
fuge” and “vesicante” (75 a, s. s., 

9222). 

corn and bunion (75 a, s. s., 6576). 

or salves, medicinal, including proprie¬ 
tary (75 a). 

Plateaus, glass, for use on dining tables 

(108 s. s., 9977). 

Plated articles and wares no longer speci¬ 
fically provided for. 

Plate glass. (See “ Glass.”) 

Plate, gold or silver (215). 

paper (420). 

Plates, cast-iron (161).1^ cts. per lb. 

electrotype and stereotype (180). 

engraved or lithographed for printing 

(180). 

fashion, engraved on steel, copper or 
wood, colored or plain (566 s. s., 
785, 1721, 6209).Free. 


55 

60 

45 

.15 

45 

35 

60 

60 

20 


60 

55 

55 

60 


25 

25 

25 

60 


45 

35 

25 

25 















































p 


SCHEDULE OF DUTIES. 


Per ct. 

of terra cotta, plain (99 s. s., 6173). 25 

or rollers for printing? calico, wall 
papers, etc., metal (215 s. s., 2092, 

9096). 45 

printed (423). 25 

Platform car, as mf of steel (215 s. s., 

7684). 45 

Platina, in ingots, bars, sheets and wire 

(681 s. s., 8163, 8203).Free. 

Platinum, all articles + 4~ wholly or 

partly mfd. (215). 45 

unmfd. (682 T. K, p. 580, s. s., 3770). 

Free. 

vases, retorts and other apparatus and 
vessels of, or parts thereof for chemi¬ 
cal uses (682).Free. 

Playing cards, finished or not (424 s. s., 

3270).50 cts. per pack. 

Chinese, plain red pasteboard strips 
used as (424 s. s., 8617, 10,731). 

50 cts. per pack. 
Grerman (424 s. s., 10,154). 

50 cts. per pack. 


Pliers, metal (215 s. s., 10,245). 45 

Plough-shares, with irons (215). 45 

Ploughs and plough shares, iron or steel 

(215). 45 

Plugs and nipples for guns (215). 45 

Plumbago (683 s. s., 691, 1627, 1947). 

Free. 

blocks of (683 s. s., 1947).Free. 

stove polish (773 6, s. s., 6403). 20 


Plumbers’ hooks and holdfasts, iron 


forgings (139 s. s., 7404). 

2-^ cts. per lb. 
but not less than 45 
knives. (See “Knives.”) 

Plumes, ornamental feathers (443 h) . 50 

Plum paste, coal-tar color (18 s. s., 9638). 35 

puddings (773 6, s. s., 8533). 20 

Plums (299 6, s. s., 10,274).2 cts. per lb. 
dried (299 6, s. s., 265, 2670). 

2 cts. per lb. 

preserved in own juice (304). 30 

in sugar, sirup, molasses or spirits 
(303). 35 


193 

P 

Per ct. 

if in glass bottles addtl. duty on under 


104. 

soaked in brine and dried (299 6, s. s. 


Plungers for guns (215 s. s., 6307). 45 

Plush, black, com. kn. as hatters’ plush, 
of S. or of S. and C., and used only 

for making men’s hats (469). 10 

Plush covered photograph albums (420 d, 
s. s., 5973). 35 


Plushes and other pile fabrics,* wholly 
or in part of W., wstd., or animal 
hair (396 c. d.). 

49^ cts. per lb. and 60 
silk iron frames for holding, dtbl. 

under 845 d, (But see s. s., 6422). 
velvets, plushes or other pile fabrics,* 
contg. exclusive of selvedges less 
than 75 per cent, in weight of silk 

(41 lo).$1.50 per lb. and 15 

same, contg. greater percentage of 

silk (411 6).$3.50 per lb. and 15 

But in neither case shall such goods 

pay less (411 c) than. 50 

velvets, velveteens, corduroys, and all 
pile fabrics,* composed of cotton, 
or other veg. fiber, if not bleached, 
dyed, colored, stained, painted or 
printed (350 «). 

10 cts. per sq. yd. and 20 
if bleached (350 6). 

12 cts. per sq. yd. and 20 
if dyed, colored, stained, painted or 
printed (350 c). 

14 cts. persq. yd. and 20 
But none of the said goods to pay 

less (350 d) than. 40 

wstd., cotton, and silk (396c. d. 414 6, 

s. s., 11,073).49^ cts. per lb. and 60 

woolen blankets or “railway rugs,” 
as wool plushes under 396 c. d. 

(Dec. 18, 1866, G. W. H. & Co.). 

Pneumatic hooks or holders, brass and 


rubber (215 s. s., 9244). 45 

Pocket books, leather (461 s. s., 6217, 
6218). 35 


* “Pile fabrics are described in standard works as ‘textures woven with a loop or otherwise 
raised surface.’ Looped pile is any fabric in which the woven loop remains uncut, as in Brussels 
and tapestry carpets and Terry velvets. When these loops are cut in the finished texture then the 

material is a cut pile.For ordinary loop and cut pile fabrics, two warps are required, etc.’' 

(s. s., 10,895). 


13 




































194 SCHEDULE 

P 

Per ct. 

Pocket-books, contg. needles, etc., dtbl. 
as entireties according to comp. ch. 

V. (s. s., 9420). 

budding knives, as pocket knives. (See 
“Knives.”) 

cigar cases, smokers’ articles (468 a., 

s. s., 8379). 70 

compasses, brass (215 s. s., 8853). 45 

communion service, sp. impt. (692 a, 

s. s., 7106).Free. 

flasks, dram bottles, gl. ch. v. (108 

s. s., 8660). 60 

knives. (See “Knives.”) 
lamps, as smokers articles (468 a, s. s., 

6908). 70 

match boxes, metal ch. v. (215 s. s., 

7275). 45 

memorandum slates, according to ma¬ 
terial. 

mirrors. (See “ Mirrors. ”) 
necessaries as entireties according to 
material ch. v. (s. s., 6511, 8984). 
toilet cases, according to material 
(s. s., 6217, 6218). 

Pockets of linen and metal threads (215 

s. s.,7578). 45 

Podophyllin, med. prep. (75 a). 25 

Points, iron railing (215 s. s., 6798). 45 

Polariscopes (215). 45 

sp. impt. as tool of trade (686 s. s., 

7485).Free. 

Pole-chains, as chains under 164 (s. s., 
8739). 

Polishing cloth, coarse wool fabric, dtbl. 
under 392 (s. s., 3147). 

earth, red (61 s. s., 7146). 25 

powders, according to material (s. s., 

6658, 9265). 

stones (684).Free. 

artfl. (773 Z), s. s., 3525, 6409). 20 

Polypodium, cr. drug (560).Free. 

Pomades and pomatum (77). 50 

enfleuraged (7736, s. s., 5968). 20 

porcelain-glass pots contg. (110 s. s., 

9334). 60 

Pomegranates (580).Free. 

Ponceau R. R. dye (18 s. s., 5593). 35 

Pongees, silk (414). 50 

Ponies, Shetland, sp. impt. for breeding 

pps. (482 s. s., 11,177).Free. 

Pool balls, bone, ivory or other mat. (435). 50 


OF DUTIES. 

P 

Per ct. 

Poplar and other woods, fit only for mf. 

of paper (670).Free. 

Poplins; silk or S. ch. val. (414 a, s. s., 

1851, 1923). 50 

wool, or part wool, as woolen dress 
goods under 395. 

Poppy heads, cr. drug (560).Free. 

or maw seed (285 s. s., 7828). 

30 cts. per bush, of 56 lbs. 
seed oil (41)..32 cts. per gal. of 7^ lbs. 
Porcelain. (See “ Earthenware.”) 
andiron-wire card baskets (100a, s. s., 

7154). 60 

cylinders, for grinding wheat, etc. 

(1016, s. s., 5878). 55 

dolls and doll heads (436). 35 

glassware (110). 60 

jewel cases (100 a, s. s., 9834). 60 

lemon squeezers (1016, s. s., 9162).... 55 
plaques, small dec. for brooches, etc. 

(100 a, s. s., 7572). 60 

teeth, reported as porcelain but found 

to be spar (459 s. s. 11,019). 25 

toy marbles (436). 35 

toys, all other than dolls, doll heads, 
and marbles, plain white (1006)... 55 

same, decorated (100 a).. 60 

tubs, plain (101 6, s. s., 7022). 55 

vases, bronze mountings of separately 
els. (s. s. 9835). 

Fork (311)......2 cts. per lb. 

cooked, in cans (312 s. s., 7599). 25 

fresh or salt in barrels, exc. ham and 
bacon (311 s. s., 7599)..2 cts. per lb. 

Porosin (773 6, s. s., 9747). 20 

Porous cells, white e. w. (1016, s. s., 

10,396). 55 

Porpoise laces or lacets (461 s. s., 9155). 35 

Port of importation, definition of the 
term (s. s., 9041). 

destination, entry of goods arriving at, 
under I. T. entries (s. s., 10,583). 
last of exp. to the U. S. (s. s., 6084). 
Portable desks, according to material. 
Portemonnaies, leather (461 s. s., 5960). 35 
Porter. (See “Liquors.”) 

Portieres, cotton chenille (351 s. s., 7186). 60 

Portland cement in pkgs., weight of 
pkgs. included (95 a, s. s., 11,197). 

8 cts. per 100 pounds, 
in bulk (95 6)....7 cts. per 100 pounds. 










































SCHEDULE OF DUTIES. 


Per ct. 

.. 20 


15 


25 


partially mfd. (95 c, s. s., 8199). 

Portland, Oregon, act relating to (s. s 
9317). 

port to which goods may be shipped in 
bond (s. s., 6036). 

Portraits, if household effects of persons 

arriving (516 s. s., 7928).Free. 

in oil on porcelain (465 s. s., 3588).... 
on porcelain by Am. artist temporarily 

abroad (757 s. s., 10 , 012 ).Free. 

printed or engraved (423). 

Ports of immediate transportation : 

San Antonia, Tex. (s. s., 10,049). 

San Diego and Wilmington, Cal. (s. s., 
9997). 

Tampa, Fla. (s. s., 9959 ). 

Ports, list of (Pt. IV., p. 82). 

Ports through which transit goods may 
be shipped to Mexico (s. s., 9989, 
11,143). 

Post horns (215 s. s., 5217). 45 

Postage stamps, foreign cancelled, may 
be impt. by mail (s. s., 8657,10,969). 
foreign, dtbl., cancelled or not (423 

s. s., (8362, 8657, 10,969). 25 

Postal cards, foreign (423 s. s., 7903, 

10,624). 25 

information (Pt. IV., p. 94 ). 

Posts. (See “Lumber” or “Wood.”) 

Potash, acetate of, chem. salts (76). 25 

bi-carbonate of (75 a, s. s., 4117, 

.1L189). 25 

bi-chromate and chromate of (69 s. s., 

6651). 3 cts. per lb. 

bi-sulphite of (76 s. s., 11,053). 

calcined. (See ‘ ‘ Pearlash..’ ’) 
carbonate of, cr. or “ black salts ” (685 

s. s., 4575, 5096).Free. 

or black salts, refined (76 s. s., 4575). 
caustic, or hydrate of, not in sticks or 

rolls (685).Free. 

refined, in sticks or rolls (70). 

1 ct. per lb. 

chlorate of (685).Free. 

crude, other than black salts (685 s. s., 

8601).Free. 

hydriodate of (71).50 cts. per lb. 

iodide and iodate of (71).50 cts. per lb. 

muriate of (685).Free. 

nitrate of, or saltpeter, cr. (685). Free. 
same, refined (72). 1 ct. per lb. 


25 


25 


195 

P 

Per ct. 


prussiate of, red (73a )...10 cts. per lb. 

yellow (736). 5 cts. per lb. 

sulphate of, cr. or ref. (685 s. s., 7452). 

Free. 

Potassa and soda, tartrate of, or Rochelle 

salts (92). 3 cts. per lb. 

permangamate, chem. salt (76 s. s., 

1545). 25 

Potassium (202 a, s. s., 9324). 20 

acetates of (76). 25 

arseniate (76). 25 

all salts of + + (76). 25 

Potato flour or starch (323 s. s., 5737 ). 

2 cts. per lb. 

Potatoes (283 s. s., 5917, 8545). 

25 cts. per bush, of 60 lbs. 
being perishable cannot be entered for 
w. h. and tr. (s. s., 3184, 8443). 

‘ ^ Potee rouge ” or red putty (773 b, s. s., 

1L246). 20 

Pottery, Guadalajara (100 a, s. s., 6639). 60 
Pouches for tobacco, smoking and chew¬ 
ing -f -f (468 a, s. s., 7084). 70 

of India rubber (460 s. s., 11,164). 30 

Poultry, dressed (315 b) . 5 cts. per lb. 

living (315a, s. s., 7207)..3 cts. per lb. 

prepared (312). 25 

geese, living (315a, s. s., 10,516). 

3 cts. per lb. 

waterfowls, not (505 s.s., 10,917). Free. 

Pounce (773 b) . 20 

Pound, rule for duty on articles bought 
and sold by the lb. or ton (s. s., 8591). 
Powder, bleaching or chloride of lime 

(635).Free. 

blue, or oxide of cobalt ( 20 ). 

30 cts. per lb. 

brass (215). 45 

bronze (190).12 cts. per lb. 

clarifying, for wines (76 s. s., 8855)... 25 

cosmetic (77). 50 

curry (553).Free. 

finishing, according to material. 

flasks, of copper (215 s. s., 5934). 45 

for the hair (77 s. s., 6113). 50 

fulminating 4- + (439). 30 

gun and all other explosives used for 
mining, blasting, artillerj^ or 
sporting pps. 

val. not over 20 cts. per lb. (440 a). 

5 cts. per lb. 












































196 SCHEDULE OF DUTIES. 

P P 


Per ct. 

Powder, gun-, val. over 20 cts. per lb. 

(440 h) .8 cts. per lb. 


incense (773 6, s. s., 10,232). 20 

ink (30). 30 

insect (24 s. s., 6161). 10 

iron. (See “Iron.”) 


polishing (see “ Polishing powder ”) 

(s. s., 11,246). 

puflPs, as brushes (427 s. s., 3028, 3114). 40 

silver (215 s. s., 9101, 10,498). 45 

smokeless, under the Fortifications 
Act of Feb. 24,1891 * (s. s., 10,987). 

Free. 

toilet, for face, teeth, and skin (77 
s. s.,9151). 50 

Power of attorney not required on entry 
by ofiicers of a corporation (s. s., 
9001). 

to make entry, given by ofl&cers of cor¬ 
poration (s. s., 10,124). 
to transact custom house business and 
receive drawbacks (s. s., 9233). 

Pozzolana, volcanic ashes from Pozzuoli, 
Italy, for mf. of cement, not free as 
ballast (s. s., 7728). 

Precious metals, articles, + +, composed 
of, or imitations thereof, whether 
set with precious stones or imita¬ 
tions thereof or otherwise, and com. 


kn. as jewelry (452). 50 

Precious stones of all kinds, cut but not 

set (454 «, s. s., 3135, 6279, 6390). 10 

same, or imitations thereof, set as 
jewelry (452 s. s., 150). 50 


real, set, not as jewelry + + (454 h). 25 

engravers’ and glaziers’ diamonds cut 
but not set (557 s. s., 11,067).. Free, 
imitations of, of glass or paste, not 
over 1 inch in size, not set (454 c, 

s. s.,7240). 10 

same, other than glass or paste, not 
set, + + are dtbl. according to 
material. 

imitations, made of collodian (21 c, 

s. s., 8767).60 cts. per lb. and 25 

impt. by mail, may be seized and for¬ 
feited (s. s., 7742). 


Per ct. 

Rosaline articles, shell (462 s. s., 

10,929). 40 

rough and uncut (557 s. s., 9616). 

Free. 

Precipitate, red (75 6). 35 

Preparations, alcoholic compounds + + 

(8 6).$2 per gal. and 25 

alcoholic perfumery, including cologne 
water and other toilet waters (8 a). 

$2 per gal. and 50 
all medicinal (including med. proprie¬ 
tary) of which alcohol is a compo¬ 
nent part or used in preparing 

-{- -f (74). 50 cts. per lb. 

same, of which alcohol is not a com¬ 
ponent part + + (75 o). 25 

medicinal, materials for mf. of. (See 
“ Materials.”) 

medicinal, provisions for examination 
and appraisement of. (See Pt. L, 
959-964). 

Preparations, mercurial med. (75 6). 35 

of anatomy (707).Free. 

of coal tar, other than colors or dyes 
+ + (19). 20 

of opium. (See “ Opium.”) 

or products known as alkalies, alka¬ 
loids, or distilled, essential, ex¬ 
pressed, or rendered oils and all 
combinations thereof and all chemi¬ 
cal compounds and salts + + (76). 25 

philosophical and scientific for so¬ 
cieties, schools, etc. (See those 
titles). 

used as applications to the hair, mouth, 
teeth, or skin, such as cosmetics, 
dentifrices, pastes, pomades, pow¬ 
ders and tonics, including all non¬ 
alcoholic toilet preps. H—h (77). 50 

or compounds, all of which distilled 
spirits are a component part of ch. 

V. + +, must pay not less than the 
duty on distilled spirits (331). 

Prepared clay, for paper-makers’ use, 


The first section of this act provides, “ That all material purchased under the foregoing provi¬ 
sions of this act, shall be of American manufacture, except in cases when, in the judgment of the 
Secretary of War, it is to the manifest interest of the U. S. to make purchases in limited quantities 
abroad, which shallbe admitted free of duty (s. s., 10,987). 























p 


SCHEDULE OF DUTIES. 


Per ct. 

resembling kaoline (98 h, July 9 , 

1863, Boston). $3 per ton. 

same, colored, used as French chalk 

(16.a, s. s., 1389). 1 ct. per lb. 

food, lacteous (773 5, s. s., 7082). 20 

meats. (See “Meats.”) 

meats, disguised as “Bologna sausage ” 

(312 s. s., 7361). 25 

shark fins (293 s. s., 10,744). 

f of 1 ct. per lb. 

Presents, + •+■ aredtbl. likeotherimpts. 

(Art. 337, Reg. 1874, and see s. s., 
7939). 

impt. with other goods, how to be 
entered (s. s., 7939). 
works of art for societies, etc. (See 
“Art, works of.”) 

Preservaline, drawback on (s. s., 7870). 

Preservation of samples at custom house 


(s. s., 7487). 

Preserved fruits. (See “Fruits.”). 

ginger (303). 35 

lizards (75 a, s. s., 6265). 25 

milk, including weight of pkgs. (269 a). 

3 cts. per lb. 

pulque (7735, s. s., 6871). 20 

Preserves, fruits in sugar, syrup or spirits 

+ + (303). 35 

in their own juices (304). 30 

Press cloth, as mfs. of wool + + under 
392 (s. s., 8550, 10,505). 

Pressed flowers, paper, C. and silk, S. 

ch. val. (414a, s. s., 5983). 50 


Pressing boards, mfs. of wood + + (230). 35 

Pretended attachments to impt. goods 
(s. s., 8813). 

Primulin, as coal-tar color (18 s. s., 9407). 35 

Printed matter -j- -f (423* s. s., 3941, 
4221, 4719, 4767, 4945, 5485, 10,729, 

10,930). 25 

books which are admitted to the in¬ 
ternational mails exchanged under 
the provisions of the Universal 
Postal Union Convention, may, 
when subject to customs duty, be 
delivered to addresses in the United 


197 

P 

Per ct. 

States under such regulations for the 
collection of duties as may be agreed 
upon by the Secretary of the Treas¬ 
ury and the Postmaster-General 
(Pt. L, 1305). 

other than books received in the mails, 
from foreign countries unijer the 
provisions of postal treaties or con¬ 
ventions (826 and Pt. I., 1305-6, s. s., 

4465, 4945).Free. 

“ printed matter” within the intend¬ 
ment of this act (March 3 , 1879, 
relating to postal matters) is defined 
to be the reproduction upon paper, 
by any process except that of hand¬ 
writing, of any words, letters, char¬ 
acters, figures, or images, or of any 
combination thereof, not having 
the character of an actual and per¬ 
sonal correspondence (Pt. I., 1306, 
for farther information as to postal 
acts, see post. Part IV., p. 94). 
cotton scapularies (423 s. s., 10,930)... 25 
easel racks and calendars, paper, with 
printed designs, dtbl. as (423 s. s., 7432) 25 
embroidery tickets, dtbl. as (423 s. s., 

^ 9975). 25 

imported through the mail is dtbl. 
under 423 or 420. (See exceptions 
s. s., 6857). 

iron show cards not dtbl. as, but as 

mfs. of iron (215 s. s., 9812). 45 

Japanese paper napkins (423 s. s., 

9050, 10,729). 25 

lithographed from stone or zinc (420 5). 35 

Mexican subsidy certificates (s. s., 

8665).Free. 

oleographs not (s. s., 11,243). 
subscription works dtbl. as (423 s. s., 

9811). 25 

Printed pictures on cards joined by nar¬ 
row strips of cotton cloth (423 s. s., 

4744). 25 

sheets for books printed 20 years 
before impt., unbound, not free 
under 512 (s. s., 3715). 


* In the case of Arthur v. Moller, cited in s. s., 10,729, the U. S. Supreme Court in defining what 
constitutes “printed matter,” said, “ It is not necessary, however, that the characters should be 
letters or numerals, or the result of types or stereotypes, or be reading matter, but the term ‘print’ 
or ‘printing ’ includes most of the forms or figures, or characters, or representations, colored or un- 
colored, that may be impressed on a yielding surface.” 
























198 

P 


SCHEDULE OF DUTIES. 


Per ct. 

Printers’ ink (30). 30 

Printing, copper plates for (180 s. s., 6380) 25 
machines, endless belts or woven felts 
for, as mfs. of W. + + under 392. 
office outfit for colleges not free (s. s., 
8033). 

paper. ^See “ Paper.”) 

Prints, lithographic (not illustrations as 
parts of periodicals, newspapers or 
printed books accompanying them) 
from either stone or zinc, and 

whether bound or not (420^). 35 

Prismatic compasses, glass and metal, ac¬ 
cording to material of ch. v. 

Prisms (108).. 60 

Prizes, gold, silver, or copper medals for 

(648 s. s., 9987).Free. 

Produce of the country, such as eggs, 
butter, poultry, etc., in small quanti¬ 
ties, entry of (s. s., 7947). 

Products or derivatives of coal-tar, such 

as oils and like articles (76). 25 

Products of the U. S. exported and 
brought back. (See “ American.”) 
Professional books, implements, and in¬ 
struments or persons arriving in U. S. 

(686).Free. 

Pro forma invoices, additional duty on 
goods entered by (s. s., 9544). 
entry upon (s. s., 7144). 
goods arriving at exterior port may be 
entered on, when intended for in¬ 
terior port (s. s., 9742). 
restrictions as to (s. s., 10,115). 

Prohibited importations, adulterated and 
spurious teas (Pt. I., 1345-52). 
faro box and lay-out not (s. s., 8401). 
goods not marked, etc. (777). 
goods copying or simulating trade¬ 
marks (778). 

obscene, indecent or immoral articles, 
etc. (782-3-4). 
release of (s. s., 7284, 8014). 

Proof gallon, what constitutes (s. s., 
11,214). 

no allowance for loss of, in Am. liquors 
on re-importation (s. s., 7532). 

Propeller shaft, for repair of trans-Atlan¬ 
tic steamer, dtbl. (s. s., 9962). 
wheel, cannot be exported without 
payment of duty (s. s., 9568). 


Per ct. 

impt. to be attached to imp. vessel, 
dtbl. (s. s., 9135). 

Proprietary medicinal preparations of 
which alcohol is a component, or 
used in the preparation of -f + 

(74).50 cts. per lb. 

same, if alcohol is not a component 

-|—h (75 Of). 25 

or patented articles, all distinctions 
(except as to dtbl. charges or ex¬ 
penses) between these and other 
importations of like character which 
are not proprietary, are abolished by 
the new tariff act. 

Proprietor of a Chinese laundry, a laborer 
(s. s., 10,975). 

Propylamin (76). 25 

Pro-rating or apportionment of cost of 
coverings (s. s., 11,082). 

Protest and appeal. (See provisions for 
840-41.) 

by purchaser after entry (s. s., 9489). 
cannot be filed before liquidation (840 6, 
s. s., 7386). 

collectors’ assessment of duty final in 
absence of (840 a, s. s., 7049). 
must be made on liquidation on original 
import entry, from the date of which 
the statute requiring the same begins 
to run (s. s., 6895, 7116). 
neglect to specify proper classification 
in, invalidates the same (s. s., 6877). 
not made by owner, importer, con¬ 
signee, or agent, not valid (s. s., 
10,225). 

not required for refunds under sec. 26, 
act of June 26, 1884 (s. s., 6721). 
not required under former laws in 
damage cases (s. s., 3551). 
on re-liquidations (s. s., 8398). 
on warehouse entries, when to be filed 
(s. s., 7982). 

one sufficient for one invoice (s. s., 5856). 
reception and disposal of in N. Y. 

(s. s., 7409). 

re-liquidations under (s. s., 8583). 
requirements as to (s. s., 8890). 
requisites in (s. s., 7282, 7910, 8721, 
11,166). 

time for filing (s. s., 6895 and Supreme 
Court decision s. s., 9348). 














p 


SCHEDULE OF DUTIES. 


Per ct. 

when not applicable to seizures (s. s., 
9965). 

Protests against advances in val. made 
by appraiser (s. s., 10,642). 
against appraisement for irregularity 
(s. s., 10,528). 

alleging unconstitutionality of laws 
must be specific (s. s., 10,254). 
alternate claims in, allowed (s. s., 
10,487). 

as to tonnage duties, certain regs. 

revoked (s. s., 10,206). 
cannot reserve rights (s. s., 11,095). 
collectors should exact payment of 
duties before forwarding (s. s., 
10,536). 

date of liquidation for pps. of, stamped 
on entry the rule (s. s., 9470). 
on w. h. withdrawals under act of 
Oct. 1, 1890 (s. s., 10,530). 
errors in els. cannot be corrected in 
absence of (s. s., 7028). 
failure to protest fatal to allowance of 
claim for refund (s. s., 10,979). 
filed out of time invalid (s. s., 10,477). 
prior to August 1, 1890, disposal of 
(s. s., 10,228). 
filing of (s. s., 6895, 7770). 
limitation of collectors’ right to re¬ 
liquidation under (s. s., 9313). 
of, when failing to embrace pkgs. 
intended to be included (s. s., 

9647). 

liquidation at reduced rate of duty not 
allowed if not claimed in protest 
(s. s., 6877). 

must claim proper rate of duty (s. s., 
10,906). 

must claim under correct act (s. s., 
11,051). 

none required for refunds under sec. 

26, of shipping act June 26, 1884 
(s. s., 6721). 

not filed in time, when not excusable 
(s. s., 7852). 

not specific, invalid (s. s., 10,529, 
10,531, 11,166). 

payment of duty a condition precedent 
to rights of (s. s., 10,536). 
repugnant claims in, fatal (s. s., 
11,066). 


199 

P 

Per ct. 

restriction of (s. s., 10,791). 
signed by parties under powers of 
attorney (s. s., 8721). 
ten days for filing includes Sundays and 
holidays (s. s., 7858). 
time of filing, premature protests in 
charges cases (s. s., 8476). 
time for filing under act June 10, 1890 
(s. s., 10,400, 10,407, 11,024). 
transmission of to Board of Greneral 
Appraisers, what to include (s. s., 
10,928). 

under act June 10, 1890, liquidation 
of entry (s. s., 10,369). 
under sec. 14, act June 10, 1890 (s. s., 
11,156). 

when it applies only to specified goods 
(s. s., 7854). 

when sufficiently specific (s. s., 8166, 


8218, 8785). 

Protoxide of strontian (725).Free. 

Protractors, ivory (462). 40 


Provisions for families of immigrants, 
free entry of denied (s. s., 10,834). 

Prunella, lasting, as wsfcd. dress goods 
under 395. 

Prunelles (580 s. s., 6330).Free. 

Prune juice and prune wine. (See 
“Liquor.”) 

stamps not required to be affixed to 
casks of (s. s., 7687). 

Prunes and prunes commune (299 s. s., 
265, 2670, 3233, 4993). 2 cts. per lb. 


preserved in own juice (304). 30 

in sugar or alcohol (303 s. s., 2654, 
4793). 35 


Pruning bills, not cutlery (s. s., 7119). 
knives. (See “Knives.”) 

Prussian blue. (See “ Colors.”) 

Prussiate of potash, red (73 a). 

10 cts. per lb. 
same, yellow (735).5 cts. per lb. 

Publications, obscene or immoral, im¬ 
portation of prohibited (782). 

Public monuments, all works of art, col¬ 
lections in illustration of the progress 
of the arts, sciences, or mfs., photo¬ 
graphs, works in terra cotta, parian, 
pottery or porcelain, and artistic 
copies of antiquities in metal or 
other materials and like articles, 












200 

P 


SCHEDULE OF DUTIES. 


Per ct. 

impt. in good faith by any society 
or association for the purpose of 
erecting a public monument, and 
not for sale, and entered under regs. 

(759 1) .Free. 

but bonds must be given under such 
rules and regulations as the Secre¬ 
tary of the Treasury may prescribe, 
for the payment of lawful duties 
which may accrue should any of the 
articles aforesaid be sold, transferred, 
or used contrary to the provisions 
and intent above stated, and such 
articles shall be subject, at any time, 
to examination and inspection by 
the proper officers of the customs. 
These privileges not allowed to asso¬ 
ciations or corporations engaged in 
or connected with business of a pri¬ 
vate or commercial character (759 c). 

Puff boxes, according to material (s. s., 
6125, 9834). 

Pully pattern for use exclusively as a 
model to mold from, and fit only for, 

(652 April 1, 1857, Cape Vincent). 

Free. 

Pulleys, according to material. 

“Pull overs,’’ fur hats (451 s. s., 7220). 55 

Pulp, all for papermakers’ use (except 
wood), and including that of grass 
and straw (773 a, s. s., 2428, 8643). 20 


all mfs of -f + (461). 35 

blue (773 A s. s., 4089).. 20 


dried. (See “Dried,” etc.) 
shoe buttons of (See “Buttons.”) 
wood, chemical (s. s., 10,095, 10,109). 
unbleached (415 6). 

$6 per ton dry weight, 
bleached (415 c). 

$7 per ton dry weight, 
in sheets (415 a, s. s., 6525). 

$2.50 per ton dry weight, 
mechanically ground (415a, s. s.,6525). 

$2.50 per ton dry weight, 
moist, computation of weight (s. s., 
8689, 9055, 10,095). 

Pulpit desks for churches, not free (s. s., 
7229). 

Pulpits not free (s. s., 11,123). 

Pulque, preserved (773 6, s. s., 6871).... 20 
Pulu (687)..Free. 


Q 

Per ct. 

Pulverized wool flocks (389 T. R., p. 567). 

10 cts. per lb. 

Pulvis antimonialis (76). 25 

Pumice (688).Free. 

stone (723 s. s., 1517).Free. 

artfl. (773 6, s. s., 6409). 20 

Dumpings, sugar-, els. as molasses (s. s., 
10,514). 

Pumpkins (288). 25 

seeds (286 s. s., 7259). 20 

Pumps, stomach and other, metal (215). 45 

Punches, shoe or other, metal (215). 45 

Purchase of blank manifests (s. s., 7026). 

Purple brown (61). 25 

tin liquor (773 6). 20 

Purree, color (61 s. s., 8705). 25 

Purse trimmings not jewelry (s. s., 
10,914). 

Purses, according to mat. 

Putty (59 6).1 ct. per lb. 

knives. (See ‘ ‘ Knives. ’ ’) 

red, or “potee rouge” (773 6, s. s., 

11,246). 20 

Pyrites (burnt), residuum from (133 a, 

s. s., 9410).75 cts. per ton. 

or native sulphuret of iron. See 
“Iron-ore.”) 

P 3 T 0 gallic acid (473).Free. 

Pyroligneous acid, not exceeding 1.047 

specific grav. (la).H cts. per lb. 

exceeding 1.047 spc. grav. (1 6). 

4 cts. per lb. 

Pyroxyline, all compounds of (21 a, s. s., 

8610).50 cts. per lb. 

same, rolled or in sheets (21 6). 

60 cts. per lb. 
in finished or ptly. finished articles(21 c). 

60 cts. per lb. and 25 
mfs. viz. : celluloid hair pins (21 c, 
s. s., 11,033, 11,092). 

60 cts. per lb and 25 


Q 

Quadrants, brass (215). 45 

frames for, metal (215). 45 


Quality binding, mf of wstd., which see. 
Quarantine act, interstate (circular) (s. s., 
9947). 

of imported neat cattle (s. s., 6491). 
officials, jurisdiction of customs in¬ 
spectors over (s. s., 8674). 

























Q 


SCHEDULE OP DUTIES. 


Per ct. 

stations for neat cattle, etc. (s. s., 
10,639, 10,717). 

Quassia woods, crude (560 s. s., 6625). 

Free. 

not cr. (24). 10 

Queensware. (See “Earthenware.”) 
Quercitron, extract of black oak bark 
(26 a, s. s., 4816)...f of 1 ct. per lb. 
“Quetsch-papier,” goldbeaters’ paper 

^ (425 s. s., 3508, 7979). 25 

' Quick grass, root, cr. (560).Free. 

not cr. (24). 10 

Quicksilver (207).10 cts. per lb. 

flasks, bottles, or other vessels contg. 
same, pay same duty in addition, as 
if empty (207). 

Quicksilver, colors contg., dry or ground 

in oil or water (57).12 cts. per lb. 

flasks or bottles, re-impt. (See “Ke- 
importations.”) 

Quilla bark (499).Free. 

Quill pens (7736, s. s., 10,394). 20 

toothpicks (773 6, s. s., 10,889). 20 

Quills, prepared or not, but not made 

up into articles (689).Free. 

Quillings, cotton ch. val. (373 a) . 60 

silk ch. val. (413 a) . 60 

Quill strippings (773 a, s. s., 4705). 10 

Quiltings, cotton (355). 40 

Quilts, cotton (355). 40 

cotton and down (443 6, s. s. 8850) ... 50 
silk and down (443 6, s. s., 8784, 8850). 50 
of skins of eider duck, as mfs. of fur 

(461 s. s., 6966). 35 

Quina Labarraque and quina Laroche, 
prop. ale. med. prep. (74 s. s., 7285). 

50 cts. per lb. 

Quince seeds (286 s. s., 4385, 11,212).... 20 
Quinces green, ripe, or dried (580).. Free. 

preserved in their own juices (304). 30 

Quinia, sulphate of, and all alkaloids or 
salts of cinchona bark (690)....Free. 
Quinidia, sulphate of, so-called (690 s. s., 

6268).Free. 

Quinia amorphous (690 T. K., p. 553). 

Free. 

and iron, citrate of (75 a). 25 

with strychnine (75 a). 25 

Quinine barks (499).Free. 

and sherry wine (74 s. s., 6100). 

50 cts. per lb. 


201 

R 

Per ct. 

Quinoiline or “chinoidine” (75 a, s. s., 

2603). 25 

Quoits (552).Free. 


R 


9672).. 


35 


Rabbits’ fur gloves (461 s. 
hats. (See “Hats.”) 

yarn (461 s. s., 7173, 11,084). 35 

hair caps (461 s. s., 11,094). 35 

yarn (461 s. s., 6306). 35 

skin cuttings, as waste + + (472 s. s., 

9886). 10 

skins prepared for felting (444 s. s., 
6394).. .. 20 

Rabbits’ hair, yarn of wool and, dtbl. as 
woolen yarn under 391 (s. s., 5913). 

Rabbits, living (251). 20 

dressed (773a, s. s., 2325, 7202). 10 

pickled or preserved in vinegar (312 
s. s., 7244). 25 

Racing associations, impts. for. (See 
“ Associations.”) 

trophies, cups, etc., dtbl. (s. s., 4225). 

Racket balls, pt. wool, as mfs. of wool 
+ + under 392 (s. s., 3921). 

Racquet gut strings (529 s. s., 10,397). 

Free. 

Radix or angelica root, crude (560). Free. 

same, not cr. (24).. 10 

rhei or rhubarb, cr. (560).Free. 

Raffia, cr. veg. fiber (597 s. s., 7268). Free. 

Rafts of logs (754 Jan. 19, 1871, Cape 
St. Vincent).Free. 

Rag pulp, in sheets or boards, as paper 
+-f (422T. R., p. 581). 25 

Rags -f + (691 s. s., 3535, 7656)... Free. 

fit only for paper stock (670).Free. 

from infected ports or countries (s. s., 

6308, 6468, 6551). 

old, disinfection of, regs. amended 
(s. s., 6764, 6960, 7656). 
storage of those not disinfected (s. s., 
6760). 

woolen and mixtures of (389 s. s., 4098). 

10 cts. per lb. 

Rail ends, selected and sawn into short 
bars, dtbl. under 146 as steel H—f- 
(s. s., 4273, 9358). 

fit only for remf, as scrap steel (134 
s. s., 8214).of ct. per lb. 

Railing points, iron (215 s. s., 6798). 45 












































202 

R 


SCHEDULE OF DUTIES. 


Per ct. 

Kailroad ties, cedar (219). 20 

wood, other than cedar (755).Free. 

Rails, T-, and punched iron or steel flat 

rails (141).^of 1 ct. per lb. 

old, fit only for remf, as steel + + 

(134 s. s., 4262)... 3 ^ of 1 ct. per lb. 
no allowance or deduction for loss or 
damage by rust or discoloration (149). 

Railway bars, of iron or steel, or part 

steel (141).of 1 ct. per lb. 

cars. (See “Cars.”) 
cars, frn. built, arriving from Canada 
in the course of transit trade (s. s., 

5093, 9549).Free. 

cars repaired in frn. country, dtbl. on 
cost of repair (s. s. , 385, 9623). 
chairs, iron or steel (181, 774 s. s. , 276). 

1 ct. per lb. 

fish plates or splice bars, iron or steel 

(181). 1 ct. per lb. 

iron, ptly. worn, impt. for repair or 
remf. may be exp. with drawback 
in quantity less than entire impt. 

(s. s., 3885). 

iron or steel wheels and steel-tired 
wheels for pps. of, wholly or ptly. 

finished (185 a).2I cts. per lb. 

same, imported with iron or steel 
axles fitted in them are dtbl. 
together as wheels (185 c). 

24 cts. per lb. 
ingots, cogged ingots, blooms or blanks 
for above, without regard to degree 

of mf (185 5).If cts. per lb. 

material, domestic, from wrecks of in¬ 
ternational railroads re-imp. for 
repair, when free under 493 (s. s., 
9970). 

rugs or travelling rugs, as mfs. -f -f 
of wool under 392 (s. s., 7298). 
tires (iron or steel), locomotive, car, or 
other, or parts thereof, wholly or 
ptly. mfd. (185 a).2|- cts. per lb. 


Per ct. 

Rain on goods not a casualty under 1009 
Pt. I. (s. s., 8472, 10,214, 11 , 112 ). 
Raisins (302). 2^ cts. per lb. 


Rakes, iron or steel (215). 45 

Ramie or China grass (597).Free. 


and cotton Pekin velours as velvets of 
veg. fiber, under 350, s. s., 7798— 
mfs. of, or of this and other veg. fibers, 
except cotton, flax, or hemp 4 —h, 
dtbl. under 372-3 or 4, according to 


the character of the mf. 

Ramrods, steel (215 s. s., 9869). 45 

Rancou, roncou, or rocoa, and all ex¬ 
tracts of (484). .Free. 

Rape seed (699).Free. 


oil, per gal. of 7^ lbs. (43 s. s., 932.3). 

10 cts. per gal. 

Rapiers and rapier blades (166 s. s.,6350). 35 

Raspberry,oiloress.of(25c)..$2.50 per lb. 
vinegar, as fruit juice under 339 (May 
31, 1867, Galveston). 

Rasps. (See “Files.”) 

Ratafia (bottles and jugs addl.) (332). 

$2.50 per pf. gal. 

Rates of duty, additions to, defined 
(Oct. 18, 1861, Norfolk).* 
conflicting, if two or more rates of duty 
are applicable to any imported arti¬ 
cle, enumerated or non-enumerated, 
it must pay the highest of such rates 
(776). ^ 

Rattan braids, plaits, flats and laces for 
hats, bonnets and hoods (518).Free, 
carpet and furniture beaters (230 s. s., 

7188). 35 

matting (464 a).12 cts. per sq. yd. 

mats (4645). 8 cts. persq. ft. 

piddicksf (229, 774 s. s., 5252). 10 

reeds t (bamboo strips) (229, 774 s. s., 
6338). . 10 

Rattans, unmfd. (756 5, s. s., 9779). Free. 
same, wrought or mfd. for chair 
canes (229). 10 


* “Percentum additions to or reductions of rates of duty are estimated upon the amount of duty, 
percentum additions to duties upon imports ‘ ad valorem’ are estimated upon the appraised value of 
the goods” (October 18, 1861, Norfolk). 

t This classification and construction of paragraph 229 may not he officially accepted; hut in view 
of the absence of any more definite provisions in the present law, and the rates of duty imposed on 
mfs. of rattan under former acts, it seems to me correct. Besides, I think that a construction ex¬ 
tending the provisions of the paragraph to other mfs. of rattan than “chair canes ” is not a forced 
one.—E ditok. 

























R 


SCHEDULE OP DUTIES. 


Per ct. 

round (756 6, s. s,, 9779 ).Free. 

square, oval, or flat (229 s. s., 9779 )... 10 
stripped of outer bark (756 6 , s. s., 

8760, 9779).Free. 

Rattles, children’s, silver or other, as 

toys (436 s. s., 1346). 35 

Ravens duck, linen, not over 100 threads 

(371 a). 50 

Raw or unmfd. articles + + (773 a). 10 

Raw hide lariats (607 s. s., 4751)...Free. 

Raw hide pickers, hide and iron wire 

(215 s. s., 6254). 45 

Razor cases, according to material (s. s., 

7162, 7716). 

strops, wood and leather (461). 35 

Razors and razor blades, flnished or un¬ 
finished : 

val. under $4 per doz. (165/ h.). 

$1 per doz. and 30 

val* not under $4 per doz. (165 g. h.). 

$1.75 per doz. and 30 

Ready made clothing -f +. 
cotton or other veg. fiber ch. val. (ex¬ 
cept linen) (349 a) . 55 

same, having India rubber as comp. 

mat. (349 6 ).50 cts. per lb. and 50 

linen, wholly or in part -f -f (372 c). 55 

silk ch. val. (413 a).. 60 

same, composed in part of India 
rubber (413 6)....8 cts. peroz. and 60 
wool, wstd., or animal hair ch. val. 

(396).49^ cts. per lb. and 60 

Reaping hooks (215)... 45 

Re-appraisements, advances by General 
Appraisers not restricted by origi¬ 
nal appraisement (s. s., 10,670). 
as a basis for liquidation (s. s., 6563). 
as precedents (s. s., 8200, 8870). 
errors of judgment as to values can only 
be reviewed by (s. s., 8295). 
delivery of goods pending (s. s., 3663, 

4459). 

of public store packages(s. s., 10 , 355 ). 
importer or agent may be present (s. s., 

6974, 9597). 

irregularities in, may be waived by im¬ 
porter (s. s., 8745, 10,344). 


203 

R 


Per ct. 

of value at ports where collectors act 
as appraisers (s. s., 10,813). 

pending Aug. 1, 1890 (s. s., 10,465). 

proceedings under sec. 2930, R. S. 
decision of U. S. Supreme Court 
(s. s., 10,604). 

pro rata additions on coverings (s. s., 
10,721). 

Rebinding of books over twenty years 
old* (s. s., 10,800, 11,152). 

Rebound and repaired books* (s. s., 
10,800). 

Reciprocal trade. (See 762 to 772, also 
title “Treaties” in this Schedule.) 

Reciprocity treaty with Hawaiian Islands 
(889 s. s., 10,824). 

treaties, special agreements under 
between the contracting nations, 
cannot be claimed by others under 
‘ ‘ the most favored nation ’ ’ clause 
(s. s., 8317). 

Red cross cliflPstone, Paris white, dry 
(59 a, s. s., 5374).J ct. per lb. 

Red lead (66). 3 cts. per lb. 


levigated (61 a) . 25 

liquor, acetate or alumina (76). 25 

or crude tartar (487).Free. 

polishing earth, so-called, but used for 

paint (61 a, s. s., 7146). 25 

precipitate (75 6 ). 35 

putty or potee rouge (773 6 , s. s., 
11,246). 20 


Sanders or sandal wood (756 a) ...Free. 


wood, crude (560).Free. 

ground (24). iQ 


Reed piddicks. (See “Rattan.”) 

Reeds, chair, cane, and other, f wrought 
or mfd. from rattans or reeds, round, 

square, or any other shape (229). 10 

rattans stripped of outer bark (229 s. s., 

8760). 10 

unmfd. or not further mfd. than cut 
into suitable lengths for sticks for 
umbrellas, parasols, sun-shades, 
whips or walking canes (756 J. e., 

s. s., 7070).Free. 

weavers (230). 35 


Entire rebinding within 20 years, of books over 20 years old, subjects them to duty under the 
present law (s. s., 10,800, 11,152). 
t See note to ‘‘ Eattan.’’ 
































204 


SCHEDULE OF DUTIES. 


K 

Per ct. 

Reel stock in shooks, mfs. of wood (230 
s. s., 7635). 35 

Re-exportation of merchandise with 
benefit of drawback, payment of 
duty an indispensable prerequisite 
(s. s., 11,158). 

References, tariff, etc., by customs officers 
(s. s., 5742). 

Refining and smelting of impt. ores and 
cr. metal in bond (795 s. s., 10,585). 

Refining ores in bond, ores and metals 
must be kept separate and distinct 
(795 s. s., 10,835). 

Refund of duties, application for, under 
sec. 26, act June 26, 1884 (s. s., 
6721). 

erroneously exacted(s. s., 7505, 7973). 
of excess of deposits (s. s., 10,715, 
10,846). 

on salt (s. s., 8031, 10,623, 10,855). 
on worsted cloth (s. s., 11,011). 
none to parties indebted to Grovern- 
ment (s. s., 9851). 

regular duties on exportation of goods 
allowed, but no refund allowed of 
addl. duties (s. s., 10,841). 
under decisions of Board of General 
Appraisers (s. s., 11,173). 

Refuse bone black (13 s. s., 9044). 25 

opium, no deduction for (s. s., 7648). 

Regalia, a dressed wax figure for church 
not free under 692 (s. s., 9974). 
alms-basins for churches (s. s., 6849). 

Free. 

antependia not free as (s. s., 6984). 
articles entitled to free entry as, are 
only such as may be worn on the per¬ 
son or borne by hand in the uses for 
which they are intended, and must 
be completed and fit for such uses 
without further mf (s. s., 7343. 

7712,8346,8514,8765, 9664,10,685). 
banner for benevolent society not free 
as (s. s., 7956). 

banners for churches (s. s.,7343).Free, 
benevolent societies not entitled to free 
entry of (s. s., 7956, 8043). 
candlesticks, for religious processions, 
free as (s. s., 7712). 
cassocks for churches, free as (s. 

7135). 


R 

Per ct. 

chandeliers and candelabrums, not free 
(s. s., 7712). 

costumes for Mardi-Gras, not free as 
(s. s., 9551). 

covers for parchment rolls contg. Old 
Testament, free as (s. s., 6855). 
crosses woven for chasubles not free 
(s. s., 9664). 

finished materials for construction of 
confessionals for church use, not 
free as (s. s., 7303). 
for certain beneficial societies free 
(s. s., 8765). 

for churches does not apply to articles 
too large to be carried in religious 
ceremonies (s. s., 8514). 
for churches, distinguished from that 
owned by priests (s. s., 3859). 
lectern, altar desk or pulpit desk not 
regalia (s. s., 7229). 
materials for, dtbl. (s. s., 7357). 
none but completed articles included in 
the term under 692 (s. s., 9664). 
piece goods not free as (s. s., 7649, 
10,685). 

pocket communion service (s. s., 7106, 

8049). 

sacred image for church not free as 
(s. s., 9974). 

silk clothing and theatrical properties 
for use in connection with Chinese 
dragon, not free as (s. s., 8548). 
silk gloves and hose imp. for cathedral 
not free as (s. s., 9197). 
silver crosses for female religious so- 
eieties free as (s. s., 9651). 
societies, sp. impt. for (s. s., 6041, 

8765). 

Re-gauging of liquors for export. (See 
regs. s. s., 3605). 

Registry, effect of frn. repairs on title of 
U. S. vessel to renewal of (s. s., 

8099). 

Regulations for the issue of export certifi¬ 
cates of Am. shooks (s. s., 11,157). 
amendments of regs. of 1884, art. 355 
(s. s., 8189) 741 (s. s., 6800) 857 
(s.s., 6919) 601-2-4 (s. s., 10,204) 

705 (s. s., 6695). 

Aug. 7. 1890, art. 10 (s. s.,10,302). 
art. 42 (s. s., 10,206). 


6 . 







SCHEDULE OF DUTIES. 


£ 

Per ct. 

as to verification of entries (s. s., 
7836). 

as to claim agents and attorneys (s. s., 
10,283). 

as to domestic goods expt. and ret. 
cannot be dispensed with (s. s., 
10,972). 

as to receipt and disposition of moneys 
offered in compromise cases (s. s., 
10,690). 

for drawback (s. s., 10,459). 

for maintenance of discipline among 
customs ofl&cers (s. s., 10,577). 

governing free entry of goods for 
World’s Columbian Exhibition at 
Chicago (s. s., 10,581). 

governing impt. in bond of materials 
to be used in construction of vessels 
(s. s., 10,983). 

to facilitate payment of duties (s. s., 
3830). 

Rcgulus of antimony (187 s. s., 11,020). 

4 of 1 ct. per lb. 

copper (193). 

1 ct. per lb. on fine copper therein. 

Re-importations: 

All provisions of law relating to the re¬ 
importation of any goods of domestic 
growth or manufacture which were 
originally liable to an internal rev¬ 
enue tax shall be, as far as ap¬ 
plicable, enforced against any domes¬ 
tic wines sought to he re-imported: 
and duty shall be levied and col¬ 
lected upon the same when re¬ 
imported, as an original importation 
(818). 

Am. products. (See “American.”) 

Am. casks, barrels, carboys, bags and 
other vessels of American mf ex¬ 
ported filled with American products, 
or exported empty and returned 
filled with foreign products, includ¬ 
ing shocks when returned as barrels 
or boxes (493 h) .Free. 

articles, the growth, produce and mf. 
of the U. S. when returned after 
having been exported, without 
having been advanced in value or 
improved in condition by any pro- ’’ 


205 

R 

Per ct. 

cess of mf or other means, identity 
proved under regulations, and on 
which all internal taxes to which 
they were subject, shall be proved 
to have been paid before exporta¬ 
tion, and on which no drawback 
has been allowed (493 a) .Free. 

this provision does not apply to any 
article mfd. in bonded warehouse 
and exported, nor to any article 
upon which drawback has been 
allowed (493/. g.). 

and the re-importation of the latter 
is expressly prohibited, except on 
payment of duties equal to said 
drawback (493/). 

if any of such re-imported articles 
were subject to internal tax at the 
time of exportation, they must 
pay a duty equal thereto (493 e). 

when mfd. tobacco which has been 
exported without payment of in¬ 
ternal revenue tax is re-imported, 
it must be retained in the custody 
of the collector of customs until 
internal revenue stamps to pay 
legal duties are placed thereon 
(493 h). 

articles once exported of the growth, 
product or manufacture of the U. 

S. upon which no internal tax has 
been assessed or paid, or upon 
which such tax has peen paid and 
refunded by allowance or draw¬ 
back, are subject to a duty equal 
to the tax imposed by the internal 
revenue laws upon such articles 
(793 a). 

except articles mfd. in bonded ware¬ 
houses and exported pursuant to 
law, which are subject to the same 
rate of duty as if originally im¬ 
ported (793 5). 

proof of identity required as to all 
the above articles (493 d). 
domestic bacon, drawback on salt used 
in curing, to be refunded before 
entry (s. s., 6817). 

barrels, etc., valued under $100, cer¬ 
tificates of landing, etc., waived 
(s. s., 5170, 8116, 11,148). 







206 

R 


SCHEDULE OF DUTIES. 


Per ct. 

Re-importatioms : 

flour sacks subject to duty equal to 
drawback allowed (s. s., 6852). 
spirits re-impt. must be in original 
pkgs. (s. s., 7571, 8250). 
spirits, return of, when not regarded 
as re-importations under the laws 
(s. s., 5829, 6838, 6856, 6885-6). 

dutiable mdse, is liable to duty on each 
re-importation (regs. 1884,. art. 

547, and s. s., 2246, 2815, 3010). 
this rule extends to dtbl. impts. 
expt. forrepairs, andre-impt., and 
imposes duty on the entire value, 
including repairs (s. s. ,2081,2631). 

from Canada where routes are ptly. by 
land and ptly. by water, rule as to 
(s. s., 7069). 

imported paintings sent abroad for re¬ 
touching, not free on re-impt. (s. s., 
9461). 

Am. dredge repaired abroad, dtbl. 

(s. s., 9341). 

of American whiskey, no allowance 
for loss of “Proof” (s. s., 7532). 

of cigarettes and tobacco, duty on 
(s. s., 6556, 7666). 

of domestic goods, dtbl. if goods are 
completed abroad (s. s., 8348). 
from Canada, certiflcate of clearance 
waived (s. s., 9621). 
entitled to warehouse privileges 
(s. s., 7477). 

remfd. and returned, dtbl. (s. s. ,7866). 
when evidence of expt. to be filed 
(s. s., 8060). 

spirits, when not admitted under 793 
and disposition of (s. s., 8094, 

9649, 9796). 

of foreign goods exported with draw¬ 
back of customs duties and internal 
rev. taxes, rules as to duty on (s. s., 
6769). 

of liquors, gauging and marking of 
(s. s., 7920). 

of machinery as scrap iron, dtbl (s. s., 

7504). 

quicksilver flasks or bottles, domestic 
or foreign, actually exported from 
the U. S. and identity proved (493 c). 

Free. 


Per ct. 

Re-imported American whiskey,no draw¬ 
back of duties on exportation (s. s., 
9801). 

domestic liquors, stamping of (s. s., 
10,703). 

manufactures, wreckage on railroads 


(s. s., 9970). 

Reindeer skins, dressed (456 a) . 20 

tongues (773 5). 20 

Reliefs, paper (425 s. s., 8680). 25 


Re-liquidations after one year illegal 
(s. s., 8695). 

of goods withdrawn from warehouse 
(s. s., 7376). 

protest and appeal on (s. s. 8398, 8583). 
when to be made (s. s,, 7354). • 
validity of (s. s., 5667). 

Removal of duty-paid goods from bonded 
warehouse (s. s., 10,612). 

Rennets, raw or prepared (693 s. s., 6624). 

Free. 

Repairs in foreign port of U. S. registered 
vessel (Pt. L, 1098 s. s., 7774). 
machinery imported for, under regs. 

and expt. (785).Free. 

machinery for, gas meters admitted as, 

under 785 (s. s., 8125).Free. 

made in foreign country to Am. rail¬ 
road cars dtbl. on cost of repairs 
(s. s., 385). 

to Am. vessels engaged in frontier 
trade. (See “Vessels.”) 
mdse, other than machinery impt. for, 
or for mf and exp. not free under 
785 (s.s., 8114, but see also s.s., 9566). 
of Am. vessels, what articles for, free 
(s. s., 9047). 

to vessels made abroad, dtbl. (s. s., 
9517). 

Reports of shipment and receipt of mdse, 
in bond without appraisement (s. s., 
10,370). 

to Board of Greneral Appraisers (s. s., 
10,427). 

Reps, silk, or S. ch. val. (414). 50 

wool ch. val., as mfs. of W. -f- 
under 392. 

Residuum, corn starch (773 a, s. s., 6039, 

6269, 6641). iq 

olive oil or olive oil foots, as soap stock 
' under 599 (s. s., 6675).Free. 













R 


SCHEDULE OF DUTIES. 


Per ct. 

.. 25 


petroleum (Y 6 s. s., 6502). 

pyrites, burnt (133 a, s. s., 9410). 

. 75 cts. per ton. 

Resin or rosin, crude (560).Free. 

not crude (24). jq 

blocks of, encased in glass for violinists’ 

use, gl. ch. val. (108 s. s., 6697). 60 

jalap (75 a). 25 

medicinal prep. (75 a). 25 

moulded into blocks for musicians’ use 

(24 s. s., 6694). 10 

nux vomica (75 a) . 25 

ofscammony (75a, s. s., 6118). 25 

oleo(75a). 25 

Resorcine (76 s. s., 11,063, 11,133). 25 | 

dead oil (76 s. s., 11,133). 25 

red J. (18 s. s., 9766). 35 

Responsibility of government and of col¬ 
lectors for acts of subordinates, deci¬ 
sion of U. S. Supreme Court (s. s., 

8871). 

Restrictions as to importations in vessels 
not of the country of production 
(789, 790). 

Reticules, according to material. 

Retorts, gas, stone or e. w. ( 102 ). 

$3.00 each. 

platinum and platinum parts thereof 
for chem. uses (682 s. s., 7335 ). 

Free. 

appliances for, not of platinum, dtbl. 
according to material (s. s., 7335 ). 
Returned American bagging, essential 
requisites for free entry of,under 493 
(s. s., 10,494). 

Revalenta Arabica (75 a, s. s., 8635). 

Revenue, frauds upon, appraisers’ sources 
of information not to be disclosed 
(s. s., 6250). 

Revere stripes, cotton, lace or embroidery 

(373 a, s. s., 6360). 

Revering, or drawn work, linens orna¬ 
mented with, -f- + dtbl. under 371 
(s. s., 9035). 

Rhododendrons (666 s. s., 10,720)..Free. 
Rhubarb, medicinal, crude(560)....Free. 

not cr. (24). 10 

Ribbon brugesfor perfuming apartments 

(355 s. s., 7363). 40 

wire (215 s. s., 8015)....;. 45 

Ribbons, according to material. 


25 


60 


207 

R 

Per ct. 

under 350 (s. s., 


cotton velvet, dtbl. 

6594). 

Ribs, steel gun barrel, els. of when im¬ 
ported with the barrels (s. s., 6780). 
Rice, cleaned (261 a, s. s., 2026, 9445 ), 

2 cts. per lb. 

uncleaned (261 h) .cts. per lb. 

broken, which will pass through a 
sieve com. kn. as No. 12 wire sieve 

(261 d) ... 4 of let. per lb. 

cleaned partially (2615, s. s., 5916). 

1 i cts. per lb. 
granulated or ground (261 < 7 , s. s., 

5678, 6986).of 1 ct. per lb. 

uncleaned (261 c?, s. s., 7113). 

1 of 1 ct. per lb. 
flour, so-called, but really wheat starch 
(323 s. s., 7192, 10,954). 2 cts. per lb. 

Hawaii, broken (s. s., 6792).Free. 

meal (261 d, s. s., 6986).. ^ of 1 ct. per lb. 
mixed with flour, dtbl. as cleaned rice 

(261 a, s. s., 9445). 2 cts. per lb. 

paddy (261 c).f of 1 ct. per lb. 

in bags, entered for im. expt. treated 
as “ bulky goods ” under art. 748, 
regs., and allowed to remain on 
wharf (s, s., 8108). 

Patna (261 5, s. s., 3137).U cts. per lb. 
powder, as starch (323 s. s., 3385). 

2 cts. per lb. 

toilet (77). 50 

root, fiber for brooms (597 s. s., 2764). 

Free. 

siftings or screenings, as rice cleaned 

(261 a, s. s., 6986). 2 cts. per lb. 

Rifle and shot gun combined (215 s. s , 

9772). 45 

Rifles, sporting (169 s. s., 9772). 25 

Rigging, rope for repair of, not supplies 
within the meaning of 1358 Pt. I. 
Rimmel’s extract, ale. perfumery (8 a). 

$2 per gal. and 50 

Ringlets, human hair (461). 35 

Rings, except hair, when jewelry (452).. 50 
hair ch. val. if not jewelry (461). 35 


metal, not jewelry (215) 
stone settings for (454a, s. s., 6279)... 
Ring waste wholly or ptly. W. (388 s. s., 

10,728, 10,752).30 cts. per lb. 

Rivets, iron or steel (182)..2^ cts. per lb. 
of any other metal (215). 


45 

10 


45 







































208 SCHEDULE OP DUTIES. 

R R 


Per ct. 

Rivet-wire rods, of iron or steel, not 
smaller than No. 6 wire gauge, val. 
not over 3|- cts. per lb. (147 a). 

of 1 ct. per lb. 

Roasted maize (773 &, s. s., 7071). 20 

Robbins v. Robertson, as to im. jewelry. 

(See s. s., 8790). 

Roberson’s medium for oil painting, as 
varnish + + (56 a, s. s., 8287). 35 

“Robes,” dress patterns, according to 
material (s. s., 7711). 
same, woolen, as mfs. of W. + + 
under 392 (s. s., 10,781). 

Robes, bear or buffalo, for sleighs, ptly. 

mfd. (461 s. s., 3351). 35 

dressed skins, not made up (444 s. s., 

3351, 6078). 20 

goat skin, carriage (461 s. s., 3702, 

6078, 7063). 35 

lap, according to material (s. s., 2374, 
7298, 7711). 

Robinson’s corn solvent pencils, if non- 

alc. (75 a, 4693). 25 

groats (260 s. s., 8509).1 ct. per lb. 

Rochelle salts, or tartrate of soda and 
potassa (92).3 cts. per lb. 

Rock drilling machine, not tool of trade 
(s. s., 9660). 

Rockingham earthenware. (See “ Earth¬ 


enware. ”) 

Rock moss, crude (653).Free. 

oil, cr. (773 a).. 10 

phosphate, as fertilizer (678 s. s., 
4113, 4611).Free. 


salt,as other salt (June 12,1863,N. Y.). 

Rocoa or roncou, and extracts of (484). 

Free. 

copper,iron, or steel. (See those.titles.) 
rope, of crucible steel, dtbl. under 146 
as steel -f- (s. s., 6356). 

stair, metal (215). 45 

Stubb’s steel, dtbl. as steel in bars 
under 146 (s. s., 7314). 
tie, of iron, dtbl. by assimilation, as 
bolts under 158 (s. s., 6968). 

2i cts. per lb. 

Roller cloth, wool, for paper machine, as 
mfs. of W. + + under 392. 

Roller sticks for curtains, dtbl. by assimi¬ 
lation, as pickets and palings (225 
s. s., 7378). 10 


Per ct. 

Rollers,burrstoneand iron (215 s.s., 7140) 45 

emery (773 Z>, s. s., 8611). 20 

lithographic, wood (230 s. s., 6136).... 35 
wall paper, part met. (215 s. s., 9096). 45 

wooden (230). 35 

Rolling dress goods, cost of, included in 
value (s. s., 6543). 

Rolling mill scales and cinders (202 a, 
s. s., 8463). 20 

Roman cement, in barrels, sacks or other 
pkgs., including weight of pkgs. 

(95 a).8 cts. per 100 lbs. 

in bulk (95 b) .7 cts. per 100 lbs. 

vitriol, sulphate of copper (12). 

2 cts. per lb. 

Roncegno water, natural mineral water 
(650 s. s., 7417)..Free. 

Roofing, felt and patent asphalted (77^ 5, 

s. s., 9503, 9668). 20 

material, iron and asbestos (215 s. s., 

7984). 45 

paper, really a felt (773 5, s. s., 9503). 20 

slates (131). 25 

tiles, not of slate, plain (94 a). 25 

same, ornamented (945). 45 

tin. (See “Tin.”) 

Roof paste, made of asbestos and wire 

(215 s. s., 7984). 45 

Root, arrow, unmfd. (488).Free. 

broom (773 a, s. s., 6215). 10 

chicory. (See ‘ ‘ Chicory. ’ ’) 
dandelion. (See “Dandelion.”) 
flour, if starch (323 s. s., 10,277). 

2 cts. per lb. 

if not starch, and + + (7735). 20 

of tapioca (730 s. s., 9031, but see 

alsos. s.,10,277).Free. 

ginger, crude or unground (716).Free. 

ground (326 a).4 cts. per lb. 

preserved (303). 35 

licorice, crude or unground (632). Free. 

Roots, althea, cut in small pieces (560 

s. s., 6788).Free. 

bulbous, not edible (560 or 699 s. s., 

8636).Free. 

hop, for cultivation (610).Free. 

imported by Department of Agricul¬ 
ture and U. S. Botanical Garden 
(679).Free. 

Rope, bale, of hemp, as mfs. of hemp 
+ + (371 a, April 21,1858, N. Y.). 50 






































E 


SCHEDULE OF DUTIES. 


Per ct. 

buoy and grapnel, of wire and manilla 

yarn (215 s. s., 9200). 45 

ends and waste, fit only for paper stock 
(670).Free. 


Lambeth cotton (355 s. s. 9187). 

log, signal, cod and lead lines, as cord¬ 
age, which see. 

not entitled to withdrawal free of duty 
as vessel supplies under 1358, Pt. I. 
(s. s.,6457, 7289). 

of cocoa-nut hulls, coir, grass, or bark, 
as cordage untarred (362 a). 

l^cts. per lb. 
of raw hides, cut into strips (607). Free, 
tarred and untarred. (See ‘ ‘ Cordage. ’ ’) 
waste, fit only for paper making (670). 

Free. 

wire. (See “Wire.”) 

Hoping, wool and hair, as mfs. of wool 
H—h (390). 

Hosaline articles, as mfs. of shell -f- -f 
(462 s. s., 10,929). 

Kosaries, beads ch. val., according to 
material (s. s., 5079, 8316, 10,898). 
ordinary, used by worshippers and 
usually impt. for sale, not free as 
regalia (s. s., 8920). 

Hose, dry color, as coal-tar dye (18 s. s., 

5561)... 

leaves, crude (560).Free. 

crystalized, as conf. —f- (239 s. s., 


9268). 

pink (61)... 

water (75 a, s. s., 5945). 

wood, mfs. of (230). 

sawed only (220 a) . 

unmfd. (756).Free. 

Roses, conserve of (303 s. s., 4339). 

ottar of (661).Free. 

Rosin or resin, crude (560).Free. 

on metal spools (215 s. s., 7360). 

Rosolic acid (473 s. s., 9827).Free. 

Rosolio, a cordial (332).$2.50 per pf gal. 
in bottles or jugs (336 A). 

3 cts. addtl. for each. 

Rottenstone (723).Free. 


“Rotunda stove polish” (7735, s. s., 

6403).!.... 

Roubles, Russian, value of (s. s., 10,013, 
10,428,10,453). 

Roucou and extracts of (484).Free. 


40 


40 


35 


50 

25 

25 

35 

15 


35 

45 


209 

R 

Per ct. 

Rouge, toilet (77). 50 

Rouge vigital in grains. (See “ Orchil. ”) 

Roving, wool, hair, etc., as mfs. of wool 
+ + (390). 

waste, wool in whole or in part (388). 

30 cts. per lb. 

Royalty on patents, when dtbl. (s. s., 
7626). 

Rubber fabrics (waterproof) in the piece, 
for mf. of waterproof coats and 
cloaks, whether part cotton, silk, 
or wool, as waterproof cloth under 


369 (s. s., 10,241), viz.: 
val. not over 25 cts. per sq. yd. (369 a) 40 
val. over 25 cts. (369 5). 

15 cts. per sq. yd. and 30 

Rubble limestone (773 a, s. s., 5851). 10 

Rubies, cut, but not set ( 454 ). 10 

rough or uncut (557 s. s., 9616)..Free. 

set as jewelry (452). 50 

set, not jewelry, and -f -f ( 4545 ). 25 

Rubrum bark, acer. (492 or 560). ...Free. 

Ruby powder (18 s. s., 2635). 35 

Ruchings, of cotton, flax, or other veg. 
fiber, and all articles made wholly 

or ptly. of (373 a, s. s., 7551). 60 

of silk, or S. ch. val. (413 a). 60 

strips of cotton felled and crimped for, 

but unfinished (355 s. s., 7551). 40 

Rufflings, neck, of cotton, flax, or other 
vegetable fiber, and articles made 
wholly or ptly. of rufflings so com- 
po.sed(373a). 60 


Rugs and carpets, woven whole for 
rooms, com. distinction between 
them (s. s., 9174). 

Berlin, oriental, and similar ( 399 ). 

60 cts. per sq. yd. and 40 
buggy aprons not els. as (s. s.,9721). 
dressed furs temporarily sewn together 

(444 s. s., 7046, 7063). 20 

jipins. (See “ Jipins.”) 
not portions of wool carpets or carpet¬ 
ings, and not of size to cover ordi¬ 
nary rooms, according to material, 
portions of carpets or carpetings made 
wholly or ptly. of wool -+- -f, pay 
same rates as like carpets or carpet¬ 
ings (408). 

sheepskin, finished for use, as mfs. of 
W. -f + under 392 (s. s., 8484). 


14 





































210 SCHEDULE OF DUTIES. 

R 


S 


Per ct. 

Rugs, Tourney velvet (400,408 s.s., 8776, 

8969).60 cts. per sq. yd. and 40 

travelling or carriage, according to 
material. 

Turkish pike, length in measurement 


of (s. s., 6482). 

Ruhmkorf spools (215 s. s., 8154). 45 

Rules or rulers, according to material. 

Rum, as spirits (329)...$2.50 per pf. gal. 
bay. (See “ Bay rum. ’ ’) 

essence or oil of (76). 25 

cherry, as cordial (332). 

$2.50 per pf gal. 

essence or oil of (76). 25 


made from impt. molasses, drawback 
on (s. s., 6671). 

Rupees, valuation of (s. s., 10,876). 

Russia hemp (360).$25 per ton. 

hackled, line of hemp (360). 

$50 per ton. 

sheetings, not over 100 threads (371).. 50 
sheet-iron. (See “Iron.”) 

Russian rouble. (See “Roubles.”) 
isinglass. (See “Isinglass.”) 
sardines, so-called. (See “Fish, 
small,” etc.) 

Rust of iron or steel, no allowance for 
(149 s. s., 7296, 7926). 
damage allowed if caused by casualty 
after voyage completed (s. s., 8272). 

Rye (262).10 cts. per bush, 

cannot be entered as seeds (s. s., 6156). 


flour (263).i ct. per lb. 

shorts (263 s. s., 677).J ct. per lb. 


s 

Sable tails, not dressed (588 s. s., 9603). 

Free. 

Sabres and sabre blades (166). 35 

Saccharine, chem. compound (76 s. s., 

8821). 25 

Sachets, mfd. of silk (414 a, s. s., 9533). 50 

Sacking, jute, val. 5 cts. or less (374 a, 

s. s., 7265).2 cts, per lb. 

val. over 5 cts. (374 b) . 40 

linen, as linens, which see. 

Saddlery, all now dtbl. according to ma¬ 
terial. 


Per ct. 

Saddles, according to material of ch. val. 
old and in use over one year as house¬ 
hold effects (s. s., 8124).Free. 

Sad-irons, of cast-iron (161). 

1A cts. per lb. 

Safes, when used abroad over one year 
by importer, as household effects, 
free under 516 (s. s., 9703). 

Saffron and safflower, and extract of, and 

saffron cake (694).Free. 

extract, so-called, but really a coal-tar 
color (18 s. s,, 9515). 35 

Sage (326 c, s. s,, 6791).3 cts. per lb. 

Sago, crude (695).Free. 

flour (695 s. s., 11,061, but see also 

s. s., 10,613).Free. 

imitations of, as starch under 323 
(s. s., 10,613,10,954).3 cts. per lb. 

Saigon cassia, unground (713 s. s., 4039). 

Free. 


Sail duck or canvas (371)... 50 

needles (179).i. 25 


St. John, N. B., transit of goods to and 
from, via Eastport (s. s., 10,215). 

St. John’s bread or beans* (699)...Free. 
Salacetosella (76Aug. 27, 1857, Philad.). 25 
Salad oil, if olive (44 s. s., 759, 11,206). 

35 cts. per gal. 

Sal ammoniac (10 5).| of 1 ct. per lb. 

diuretic*(76).. 25 

prunella (76). 25 

soda (83). 5 of 1 ct. per lb. 

Salep, saloup or selep (700).Free. 

Saleratus (80).1 ct. per lb. 

Salicine (696).Free. 

Salicylate of sodium (75 a). 25 

“ Salicylate soude,” so-called, but known 
as “ Schlumberger French crystal- 
ized salicylates,” in bulk or not (75 a, 

s. s., 4809). 25 

Salicylic acid (473).Free. 

Salmon, dried or smoked (293). 

f of 1 ct. per lb. 
fisheries of Alaska, protection of (s. s. 
10,319, 10,584). • 

pickled or salted (292).1 ct. per lb. 

prepared or preserved (295). 30 

twine, or salmon net twine, so-called. 


* In the statute, paragraph 699, this reads, “Saint John’s bread or hene; ” but this must be a 
clerical error, as bene is an entirely different article, known also as “ sesamum seed,” the article 
above cited being the locust pod or fruit. (See s. s., 6874.) 




































s 


SCHEDULE OF DUTIES. 


Per ct. 

but really linen thread, dtbl. under 
370 (s. s., 6054, 6467). 

Sal nitre, as saltpeter, crude (685)..Free. 

Salol, chem. comp. (76 s. s., 9077, 9762). 25 

Salonia sausage, so-called. (See ‘ ‘ Saus¬ 
ages.”) 

Salt cake or sulphate of soda (85). 

$1.25 per ton. 

Salt, in bags, sacks, barrels, or other 

pkgs. (322a).12cts. per 100 lbs. 

in bulk (322 b) .8 cts. per 100 lbs. 

Imported salt in bond may be used 
in curing fish taken by vessels 
licensed to engage in the fisheries, 
and in curing fish on the shores of 
the navigable waters of the U. S., 
under such regulations as the 
Secretary of the Treasury shall 
prescribe (322 c). 

“and upon proof that the salt has 
been used for either of the purposes 
stated in this proviso, the duties 
on the same shall be remitted 
(322 c). 

“and exporters of meats, whether 
packed or smoked, which have 
been cured in the U. S. with im¬ 
ported salt, shall, upon satisfactory 
proof under such regulations as 
the Secretary of the Treasury shall 
prescribe, that such meats have 
been cured with imported salt, 
have refunded to them from the 


211 

S 

Per ct. 

Treasury the duties paid on the 
salt so used in curing such ex¬ 
ported meats, in amounts not less 
than one hundred dollars (322 d). 
drawback on, imported prior to Oct. 

1, 1890, and used in curing meats 
(s. s., 6676). 

drawback on, used in curing domestic 
bacon (s. s., 6817). 
used in curing meat (s. s., 6708, 
6950). 

earthenware jars cont. fine table salt 

(s. s., 6567).Free. 

for curing fish,* may be used in other 
districts than that of withdrawal 
(s. s. 6152). 

for preserving timber of vessels, when 
free (s. s., 6458, 6520). 
in bond for curing fish, amendment of 
regs. for withdrawals, s., 5665, and 
see s. s., 6486, for regs. of sales of 
such salt in small lots), 
no refund of duties on, not used in cur¬ 
ing fish (s. s., 8630). 
refund of duties on salt used in curing 
exported meats (s. s., 5882, 5937, 
see also circular of Nov. 15, 1890, 
and s. s., 6560, 6708, 6950, 8031, 
10,623). 

exporters’ declaration on entries for 
(s. s., 10,855). 

used in curing smoked meats, draw¬ 
back on (s. s., 6560). 


*■ Salt used in curing fish which have been purchased by the captain of an Am. fishing vessel, is 
not exempt from duty (s. s., 1652). Nor is salt which has been used in repacking, further preserv¬ 
ing, or curing of fish purchased abroad, not taken by a vessel licensed under U. S. laws to engage in 
the fisheries (s. s., 3429). 

In s. s., 3131, the department decided that, “ Fish caught by foreign vessels, and purchased, cannot 
be treated as ‘ taken^ by American vessels within the meaning of the statute; ” but added that “ the 
case would be different were they caught with a licensed vessel’s gear, by parties employed by the 
master (though not forming a portion of his crew), and afterwards brought to the U. S. in such 
vessel.” 

In s. s., 5184, it was held that “ salt in bond can be withdrawn for use in curing fish without pay¬ 
ment of duty” at any time “within three years from the date of importation.” 

“ There is no provision of law or regulation to authorize a further withdrawal of salt in bond for 
the resalting of fish which has been once cured with salt withdrawn in bond ” (s. s., 10,174). 

The privileges of salt in bond for curing fish not extended to “salt used in salting seines ” (s s 
2323). 

Nor can “such salt be used for any other purpose than for actually curing for food, and is con¬ 
sequently excluded from use in the salting of seines or the curing of porgies or other fish of that 
description, which are not generally used as food ” (s. s., 2471), nor for curing or preserving ‘ pogie- 
chum,’ or other fish for manure (s. s., 1815). 












212 SCHEDULE OF DUTIES. 


S 

Per ct. 

Salt used in curing meats, refunds on * 

(s. s., 8031, 10,623). 
used in curing oysters, privileged same 
as in case of fish (s. s., 7847). 
used in packing canned meats, draw¬ 
back on (s. s., 6517). 
withdrawal of, for re-curing fish, not 


allowed (s. s., 10,174). 

Salt, celery (287 s. s., 6080). 45 

Saltpeter, crude (685).Free. 


refined or ptly. refined (72). 1 ct. per lb. 

Salt sacking, of twilled jute, as mfs. of 
jute + + under 374 (s. s., 1736, 
7024). 

Salted yolks of eggs (773 6 , s. s., 6277)... 20 


Salts, aniline (481).Free. 

black (685).Free. 

brown (76). 25 


Carlsbad sprudel (76 s. s., 9217, 9715). 25 
chemical -j- -j- (76 s. s., 9217, 9715)... 25 

for manure (600 s. s., 6264).Free. 

dung (600 s. s., 497, 561, 715)...Free. 

epsom (34 c). ^<5 of 1 ct. per lb. 

G-lauber’s, or sulphate of soda (85). 

$1.25 per ton. 

manure salts (600 s. s., 7452, 7764). 

Free. 

napthol (76 s. s., 10,143). 25 

of cinchona bark (690).Free. 

iodine (76). 25 

Kissingen (76 s. s., 2271). 25 

morphia (35).50 cts. per oz. 

quinia (690).Free. 

Rochelle (92).3 cts. per lb, 

santonine contg. 80 per cent, or over 

of santonine (78).$2.50 per lb. 

strychnia or strychnine (87). 

40 cts. per oz. 
tartar, granulated and purified, in 
pound bottles (75 a, s. s., 4575)... 25 


Per ct. 

or “pure carbonate of potash,” so- 
called (80, 774 s. s., 4575). 

1 ct. per Ib. 


tin (76). 25 

uranium (746).Free. 

Vichy (76 s. s., 2021). 25 


Salvador, parcels post importations from 
(s. s., 9463). 

“Salvation Army” music, application 
of copyright act (s. s., 10,968). 

Salves, med. prop. prep. (75 a, s.s., 4835) 25 
toilet (77). 50 

Sample articles for exhibition, not free 
(s. s., 7379). 

books of colored lithographic designs 
of linoleum, having com. value 
although for free distribution, are 
dtbl. (s. s., 7277). 

cards and books of fish hooks dtbl. 

(215 s. s., 9939). 45 

goods, special discounts in invoices of, 
cannot be allowed (s. s., 10,847). 
show jugs and pitchers dtbl. (s. s., 
9990). 

trunks of commercial travellers (686 
s. s., 7394).Free. 

Samples,! advances of invoice values on 
retained samples irregular (s. s., 
6601). 

and pattern cards, without com. value 
(s. s., 531, 4828, 9069, 9243, 9462). 

Free. 

same, of commercial val. dtbl. (s. s., 
6132, 8943, 9939, 10,134, 10,461, 
10 , 886 ). 

cigarsimpt. as, dtbl. (s.s., 7465, 7466), 
covers in book form, contg. samples of 
textile fabrics are dtbl. (s. s., 3781). 
for( National Museum at Washington 
requested (s. s., 6417). 


“ A preliminary notice of intention to ship for refund is an indispensable pre-requisite for an 
allowance of drawback or refund” (s. s., 7842). 

In s. s., 5882, the department (under the act of 1883, which in this particular was identical with 
the present provision) ruled that “ the quantity of salt upon which drawback is allowed shall not 
exceed 20 pounds to 100 pounds of dry salted meats, nor 40 pounds of salt to 100 pounds of pickle- 
cured meats,” and in s. s., 6560, “that smoked meats, whatever may be the mode of salting applied 
to them, should be treated as ‘ dry salted' meats.” 

t “ A sample may be defined commercially as a specimen of an article intended to sell the goods it 
represents.” Blotting cards for general distribution, containing advertisements of other articles 
were not held to be samples, but to be dtbl. “ like placards, business cards, show cards and similar 
devices ” (s. s., 10,461). 


























s 


SCHEDULE OF DUTIES. 


Per ct. 

of brandy liable to forfeiture (s. s., 
9157). 

carpets, dtbl. (s. s., 9462). 
cloth, when dtbl. (s. s., 8998). 
coat linings, having com. val., dtbl. 

(s. s., 8943). 

cocoa, dtbl. (s. s., 10,134). 
med. specifics, dtbl. (s. s., 7091). 
preservation of by appraisers (s. s., 
7487). 

printed sheets not admitted free as 
(s. s., 6132). 

ruling as to return of, by appraisers 
(s. s., 8710). 

sugar, exchange of, for re-test (s. s., 

10 , 100 ). 

wine and spirits, entry of not allowed 
(s. s., 3777). 

yarn of no com. val. in folding cards 

(s. s., 9069).Free. 

Sampling and statement of class of 
sugars and molasses. (See regs. s. s., 

5725, 6859). 

of sugars for drawback (s. s., 3879). 

Sam Shu wine (74 s. s., 9083). 

50 cts. per lb. 

San Antonio, an I. T. port (s. s., 10,049). 

San Diego, an I. T. port (s. s., 9997). 
a port for transit goods to Mexico (s. s., 
9989). 

San Francisco, port of transit (s. s.. 8088). 
Sanctuary lamp for religious society (692 

s. s., 8976).Free. 

Sand, crude*ormfd. (723 s. s., 7816, 8510). 

Free. 

crucibles (99 s. s., 3845). 25 

iron or chilled shot (215 s. s., 7816).... 45 

molding (723 s. s., 8546).Free. 

magnetic, as iron-ore (133 a, s. s., 

7126).75 cts. per ton. 

Sand Point, Alaska, port of delivery 


(s. s., 10,819). 

Sandal wood, mfs. of (230). 35 

unmfd. (756).Free. 

Sandaracgum, crude (560).Free. 

not cr. (24). 10 

Sandstone, hewn, dressed or polished 

(128). 40 


not hewn, dressed, or polished (127). 

11 cts. per cub. ft. 
brown, with sides and face squared 


213 

S 

Per ct. 

and fit to be placed in walls (128 


s. s., 8645). 40 

for grinding wood into pulp (773 5, 

s. s.,8120). 20 

Sanguin extract of berries (26,774 s. s., 


Santonate of calcium (76 s. s., 9935)...... 25 


Santonine and all salts thereof contg. 80 
per cent, or over of santonine (78). 

$2.50 per lb. 


Sarcocolla gum, crude (560).Free. 

not crude (24). lo 


Sarcophagus, red granite (128 s. s. 10)... 40 
Sardelles, small eviscerated fish, in brine 
in kegs as herrings (294 a, s. s., 

9773).^ ct. per lb. 

Sardines and anchovies, packed in oil or 
otherwise in tin boxes, viz; 
whole boxes, of not over 5 inches 
long, 4 wide, and 3^ deep (291 a). 

10 cts. each, 
half-boxes, of not over 5 inches long, 

4 wide, and If deep (291 5). 

5 cts. each. 

quarter-boxes of not over 4| inches 
long, 3f wide, and U deep (291 c). 

2^ cts. each, 
eighth-boxes or other boxes of less 
capacity by cubic measurement 
than quarter-boxes (291 cZ, s. s., 

10,042, 10,768).2f cts. each. 

in oval-shaped tins, same rates as 
above (s. s., 10,768). 
impt. in any other form than in fin 
boxes or in tin boxes of greater cubic 
dimensions than above whole boxes 


(291 s. s., 10,768). 40 

Russian, so-called, being small fish 
highly spiced, in kegs with veg¬ 
etables, if fish ch. val. (295 s. s.. 


so-called “sardines in oil smoked” 

(295 s. s., 10,101). 30 


Sardinian earth, as ochery earth, dry 
(54a, s. s., 9770)...? of 1 ct. per lb. 
sa.tie, in oil (545, s. s., 9770). 

If cts. per lb. 


Sarsaparilla, crude (560).Free. 

Sash stock, pine (220 s. s., 4958). 20 


Sassafras bark and root, crude (560). 

Free. 



























214 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Sassafras bark and root, not crude (24).. 10 

oil of (76). 25 

Satchels or handbags, Ir. mat. cut in 
shape for mf. of (461, s. s., 8363)... 35 
Satin-back ribbons, C. ch. v. * (355 s. s., 

11,186). 40 

strips, embossed (414 s. s., 6522). 50 

white (51).I of 1 ct. per lb. 

wood, mfs. of + + (230). 35 

sawed boards, etc., of (See 
“Lumber.”) 

unmfd. (756).Free. 

Satine or sateen, as cotton cloth (s. s., 
3889, 6328). 

Satins, silk ch. val. (414). 50 

Saucepans, brass or copper (215). 45 

iron, cast- (161).cts. per lb. 

coated, tinned, or glazed (163). 

3 cts. per lb. 

Sauces of all kinds + + (287). 45 

anchovy, bloater, shrimp and other 

fish pastes (287 s. s., 7388). 45 

celery salt, dtbl. as (287 s. s., 6080)... 45 

Chinese soy (287 s. s., 11,202). 45 

mustard (287 s. s., 6280). 45 

Sauer krout or kraut (697).Free. 

Sault Ste. Marie, an I. T. port (s. s., 
9262). 

Sausage,Bologna, “Frankfurter”!(312) 25 
prepared meats disguised as (312 

s. s.,7361). 25 

casings, artfl. of paper (425 s. s., 

9377). 25 

meat in cans (312 s. s., 7066). 25 

Salonia, as Bolognaf (312). 25 

skins (698).Free. 

Sawdust, wood veneers, and glue com¬ 
pressed articles (230 s. s., 7831). 35 

for dyeing and tanning (492 Jan. 28, 

1867, N. Y.).Free. 

other than for dyeing or tanning (472 

or 773a, S.S., 4899) . 10 

Sawed cedar timber (220 a, s. s., 11,096). 15 

lumber and timber, measurement and 
els. of (s. 3., 5915, 10,742). 


Per ct. 

Saw plates, blades or blanks (other than 

circular) wholly or partly mfd. 
val. not over 1 ct, per lb. (146 a). 

XTT of 1 ct. per lb. 
val. over 1 cf, not over lx% cts. 

(146 5).TIT of 1 ct. per lb. 

val. over Ij^ cts., not over Ij^xj cts. 

(146 c) .of 1 ct. per lb. 

val. over 1 t% cts., not over 2x% cts. 

(146 d) .of I ct. per lb. 

val. over 2x% cts., not over 3 cts. 

(146 e).1 t^ cts. per lb. 

val. over 3 cts., not over 4 cts. 

(146 /).1^ cts. per lb. 

val. over 4 cts., not over 7 cts. 

(146 p').2 cts. per lb. 

val. over 7 cts., not over 10 cts. 

(146 A).2^^ cts. per lb. 

val. over 10 cts., not over 13 cts. 

(146 7).3i-cts. per lb. 

val. over 13 cts. not over 16 cts. 

(146y).4^^ cts. per lb. 

val. over 16 cts. (146 Jc). 7 cts. per lb. 
circular, of steel, pay in addition to 
the above rates (152c)...l ct. per lb. 


Saws, back (183 e). 40 

circular (183 J). 30 


cross-cut (183 a).8 cts. per linear ft. 

drag, not over 9 in. wide (183 h). 

10 cts. per linear ft. 
over 9 in. wide (183 c). 

15 cts. per linear ft. 

hand (183 e). 40 

mill and pit, not over 9 in. wide (183 h). 

10 cts. per linear ft. 
over 9 in. wide (183 c). 

15 cts. per linear ft. 

all other than above (183 e). 40 

Saxolaine hosiery, C. and W. as knit 
goods of W. under 392 (s. s., 7756). 

Scaglioli tops for tables, etc., according 
to comp, of ch. V. 

Scales and scale beams, according to ma¬ 
terial. 

and cinders of rolling mill, dtbl. as 


* These ribbons of which cotton velvet is ch. v., may possibly be dutiable as C. velvets under 
350, or as velvets containing less than 75 per cent, in weight of silk under 411. 

! Both Frankfurter and Salonia sausages were held to be free under the act of 1883, on account 
of their similitude to Bologna sausage (s. s., 9340, 9406). But under the present act, similitudes of 
free articles cannot be classified with them. But see also s. s., 2220 as to “ German sausages." 










































s 


SCHEDULE OF DUTIES. 


Per ct. 

metals unwrought + + under 202 a 


(s. s.,8463)... 20 

and weights, metal (215 s. s., 6236, 
7606, 10,486). 45 


platform, allowance of use of for weigh¬ 
ing sugar (s. s., 7959). 

Scammony, or resin of, cr. (560)...Free. 

prep, formed, uses (75 «, s. s., 6118). 25 
Scantlings, as lumber, which see. 
Scapularies, printed on cotton (423 s. s., 
10,930).. 25 


Scarfs, cotton ch. val. (349 a). 50 

drawback on (s. s., 7090). 

linen (372 c). 55 


mfd. several in a piece, but separated 
before importation, dthl. as wearing 


apparel (Maillard v. Lawrence, 16, 
How., 251). 

silk ch. val (413 a, s. s., 4418). 60 

wool, wholly or ptly. other than knit 

(396 a. d.) .49^ cts. per lb. and 60 

Scenery, theatrical, as paintings (465 

s. s.,’9161). 15 

“Scholars’ Companions ” or school boxes 
for holding pencils, etc., according 
to material (s. s., 9164). 

School satchels, hemp ch. val. (371 a, 

s. s., 5834). 50 


same, jute, slightly ornamented with 
wstd. braid, dtbl. under 374 (s. s., 
6791). 

Schools, common glass bottles for, dtbl. 
(s. s., 3044). 

Schools, colleges, academies, and semi¬ 
naries of learning in the U. S. are 
entitled to the free entry of the 
following articles, when specially 
imported in good faith for their 
use or hy their order^ viz. : 

1 . Books, maps, lithographic prints, 

and charts, not more than two 
copies in any one invoice, under 
regs. (515).-..Free. 

2 . Begalia, gems, statues, statuary, 
and specimens of sculpture, under 
692, the term ‘‘ regalia” to “be 
held to embrace only such insignia 
of rank or office, or emblems, as 
may be worn upon the person or 


215 

S 

Per ct. 

borne in the hand during public 
exercises of the institution using 
the same, and shall not include 
articles of furniture or fixtures or 
of regular wearing apparel, nor 
personal property of individuals ” 

(692 i).Free. 

3. When incorporated or established 
as institutions for religious, philo¬ 
sophical, educational, scientific, or 
literary purposes, or for encour¬ 
agement of the fine arts, they are 
also entitled to the free entry of 
the following articles, if not in¬ 
tended for sale, viz. : 
philosophical and scientific appara¬ 
tus, instruments and prepara¬ 
tions,* statuary, casts of marble, 
bronze, alabaster, or plaster of 
Paris ; paintings, drawings, and 

etchings (677). Free. 

outfit of a printing office, sp. irapt. for, 
not free (s. s. , 8033). 
private, books impt. by individuals 
for, not free (s. s. , 7060). 

Scientific apparatus defined (s. s., 6811). 
instruments, and preps, sp. impt. (See 
“Schools,” “Institutions,” and 
“ Societies.”) 

Scientists, importations by, for exhibi¬ 
tion, etc. (See “Art, Works of.”) 


Scilla or squills (560).Free. 

Scissors (215 s. s., 10,920). 45 

surgical (215 s. s., 7509).45 

Scoop nets, cotton (355). 40 

fiax, dtbl. under 367. 


Scotch bagging. (See “Bagging.”) 
caps, woven (396 s. s., 6718, 7214, 

8506, 10,961).491 cts. per lb. and 60 

Scoured, certain cambrics, dtbl. as un¬ 
bleached cotton cloth (s. s., 8988). 

Scrap albums, wholly or ptly. mfd. (420 

s. s., 7103). 35 

book covers, cost of stamping and em¬ 
bossing dtbl. (s. s., 9089). 
brass or Dutch metal (189). 1 1 cts. per lb. 
copper, old or new (192)...! ct. per lb. 
India rubber (613 s. s., 5589, 5620, 
10,790).Free. 


See notes to “Philosophical apparatus,'’ and to “Institutions.’ 

























216 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Scrap iron and steel, wrought- and cast- 
(134 s. 8., 8054, 8214, 9358, 

10,556).T% of 1 ct. per lb. 

but nothing to be deemed such 
scrap, except waste or refuse 
iron or steel, fit only to be remfd. 
(134). ^ 

and steel boiler punchings, and clip¬ 
pings, bridge, rod, and beams, 
clippings and crop ends (134 s. s., 

8054).xV of 1 ct. per lb. 

ballast, equipment of vessels when 
not dtbl. (s. s., 8500). 
car wheels, domestic, old and worn 
out, dtbl. as (s. s., 7935, 8229). 
crop ends from Swedish bar-iron, not 
scrap (s. s. 8489). 

domestic iron bands from cotton bales 
returned as old scrap (134 s. s., 

7731).i^ofl ct. per lb. 

machinery returned as old scrap (134 

s. s., 7504).^ of 1 ct. per lb. 

shearings cut from boiler plates, not 
scrap (s. s , 9490). 

tinned sheet-iron, cuttings of, not 
iron scrap, but dtbl. as mfs. of 
met. -f +, under 215 (s. s., 8780). 
trimmings, clippings, and borings, 
dtbl. as (s. s., 8214). 
lead, old (200 s. s., 1435).2 cts. per lb. 
leather, old or new (472 s. s., 1847, 

3355, 5993). 10 

no allowance of drawback for (s. s., 
8573). 

silk. (See “Silk.”) 
tobacco, as mfd. tobacco + -f (244 
s. s., 6146, 11,029).40 cts. per lb. 


Per ct. 

zinc, old and worn out (214). 

1 d cts. per lb. 

Scraps of lamb skin for covering buckles 

(456 c, s. s., 4965). 20 

Scratch brushes of metal (427 s. s., 5519). 40 

Screen paper (422). 25 

plates, used in mfg. paper, may be 
impt. for repair as machinery, under 
785 (s. s., 3780). 

Screens, fire fenders of brass wire, dtbl. 

as mf. of metal -j- + (215 s. s., 8684). 45 

for culm and slack, rule as to (s. s., 
3952). 

made of carpeting are subject to the 
rates of duty imposed on like carpets 
or carpetings (408). 
other than of carpeting, decorated by 
Am. artist and being works of art 

(757 s. s., 8989).Free. 

riddle or sieve, according to material. 

(See “ Wire Manufactures.”) 
silkch. val., Japanese and other (414 a, 

s. s.,7565). 50 

Screws, commonly called wood screws.* 
over 2 inches long (184 a). 

5 cts. per lb. 
over 1 in. and not over 2 in. long 

(184^).7 cts. per lb. 

over i in. and not over 1 in. long 

(184 c).10 cts. per lb. 

not over ^ in. long (184 d), 

14 cts. per lb. 


jewelers (215 s. s., 7159). 45 

if parts of watches (211). 25 

metal other than above (215). 45 

wooden (230). 35 


other than above according to material. 


Note. —It is doubtful whether auy other “ wood-screws ’’ than those of iron or steel are now em¬ 
braced in this provision ; although the descriptive term—“screws, commonly called wood-screws " 
—is precisely the same used in former laws, under which the practice of including those of other 
metals, in accordance with Department decision, “s. s., 2465,” obtained. The “metal ” schedules 
in those laws, however, were not divided into special sections for different metals; whereas, in the 
present law, “Schedule C,” providing for “ Ileials and manufactures of,” is divided into four distinct 
seciioHS, descriptively headed—“ Iron and Steel General Provisions Manufactures of Iron 
and Steel and “Miscellaneous Metals and Manufactures of’’—with distinctive provisions under 
sub-heads in all hut the second. These screws are placed in the third section, headed—“ Manufac¬ 
tures of Iron and Steel”—of which section it may be noted, as a significant fact, that it contains 
but a single paragraph (that for engraved plates), which definitely specifies any other manufactures 
than such as are made at least in part of iron or steel, and generally recognized as mfs. of those 
metals; the term “Cutlery,” under which knives, etc., are placed being well understood to em¬ 
brace only articles made by a cutler; and according to Worcester’s definition—“of iron or steel.” 
—Editor. 






















s 


SCHEDULE OF DUTIES. 


Screw wire rods. (See “ Wire.”) 

Scrim, flax burlaps, over 60 inches wide 

(371 a, s. s., 9091). 50 

same, not over 60 inches wide (364). 

If cts. per lb. 

Scroll iron or steel. (See ‘ ‘ Iron. ’ ’) 
ivory (462 s. s., 6395). 40 

Sculptors, Am. not allowed free entry fur 
statues made abroad from their 
own models prep, in this country 
(s. s., 9730). 

professional, copies of statuary, the 
work of other artists executed by, 
are entitled to entry under 757 a (s. s., 
.Free. 

Sculpture, if statuary (465). 15 

specimens of church altars and their 
appendages not els. as (s. s., 6032). 
specimens of, for societies, etc. (See 
“Societies” and “Schools.”) 

Scythes (215). 45 

snaths, wood (230). 35 

stones, arfl. as whetstones (608 s. s., 

8786).Free. 

Sealing, cording, etc. of mdse. tr. in 
bond. (Sees, s., 3092-3). 
wax (773 Z>). 20 

Seal oil of Am. fisheries (661) .Free. 

of foreign fisheries (46 s. s., 6993). 

8 cts. per gal. 
fur skins, dressed, charges for lot money, 
brokerage, insurance, interest, 
dressing, dyeing, and cold storage, 
are dtbl. as expenses incurred in 
bringing the furs to their finished 
condition (s. s., 8899). 

dressed and finished (444). 20 

not dressed in any manner (588). Free, 
skin cloak, silk lined (461 s. s. 9085)... 35 
mohair coating, C. wstd. and mo¬ 
hair as worsted fabrics under 392 
(June 5, 1857, N. Y.). 

sacques, as mfs. of fur (461). 35 

Seals, silk-, so-called, of silk, C. and wstd. 

dtbl. under 392 (414?), s. s., 7377). 
Searches and seizures, as to obscene and 
immoral impts. (782-4). 

Search warrants for smuggled goods (Pt. 

L, 1336 s. s., 5697). 


217 

S 

Per ct. 

bea root, unmfd. (773 a, s. s. 2793). 10 

shells, unmfd. (701).Free. 

Sea stores. (See index to Part I.) 
excessive, dtbl. (s. s., 6725, 8091, 9897, 
9927). 

foreign, dtbl. when transferred from 
one vessel to another after arrival 
here (s. s., 8314). 

if not intended for sale and not mdse. 

(s- s., 8314).Free. 

surplus cannot be entered for w. h. 

(s. s., 7697). 

“Sea tangle tents,” so-called, mfs. of 

seaweed (460 s. s., 4635)1. 30 

Seaweed, agar-agar. (See “Isinglass.”) 
weed, crude or unmfd. -f + (653). 

Free. 

Seating, hair (449).... 30 cts. per sq. yd. 
Seattle, Wash., act relating to (s. s 
9317). 

subport of entry and delivery (s. s., 
10,219). 

Seed cane and seeds for Department of 
Agriculture, or U. S. Botanical 

Garden (679).Free. 

Seed-lac (626). Free. 

Seeds, agricultural, all + -f (286). 20 

all + + (286 and see s. s., 7107). 20 

anise (699).Free. 

star (286). 99 

annatto (286). 20 

anthoxanthum odorata (699 s. s., 

10,9^9).Free. 

aromatic, med. not edible, cr. + -f 

(560).Free. 

same, not altogether cr. and -f -f (24) 10 

balm (286 s. s., 10,949). 20 

beans (270 s. s., 9355). 

40 cts. per bush, of 60 lbs. 
veg. or string in the pod, in natural 

state (288). 25 

bene. (See “ Saint John’s bread. ”) 
beet, not sugar (286 s. s., 1791, 6093, 

7313). 20 

canary (699).Free. 

caraway or carui (699).Free. 

cardamon (699).Free. 

castor or castor beans, per bush, of 50 
lbs. * (284).50 cts. per bush. 


* Tare allowed for the weight of the pods (s. s., 582). 









































218 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Seeds, celery (286 s. s., 1757, 1812, 1903) 20 


cliia(286). 20 

chicory (286). 20 

conium cicuta, or hemlock, cr. (560). 

Free. 

not crude (24). 10 

coriander (699 s. s., 8559).Free. 

cork oak, acorns of (475 s. s., 9332). 

Free. 

cotton (699 s. s., 5892).Free. 

cummin (699).Free. 

fennel (699).Free. 

fenugreek (699).Free. 


flax or lin-, per bush of 56 lbs. (285). 

30 cts. per bush, 
no drawback allowed on oil cake 
made from imported seeds, 
flower, all + + (699 s. s., 5985). .Free, 
for Department of Agriculture, or U. 

S. Botanical Garden (679).Free. 

garden + + (286 s. s., 6635, 7313, 


8122, 8131). 20 

the following, * held to be garden seeds 
by decisions s. s., 8122 and 8131, 
are dtbl. under 286 at. 20 


artichokes, asparagus, 
balm, beans (not edible), beets (not 
sugar), borage, broccoli, Brussel’s 
sprouts, 

cabbage, carrot, cauliflower, celeriac, 
celery, chevil, chicory, chive, col- 
lard, corn-salad, cress, cucumber, 
dandelion, 
egg-plant, endive, 
hyssop, 

kale, kohl-rabi, 
lavender, leek, lettuce, 
marjoram, martynia proboscidia, 
melon, mushroom spawn, 
nasturtium, 
okra, onion, 

parsley, parsnip, pepper, 
radish, rhubarb, rosemary, rue, 
saffron, sage, salsify, savory, scorzo- 
nera, sea kale, shalot, sorrel, spin¬ 
ach, squash, Swiss-chard, 
thyme, tomato, 
vegetable-marrow. 


s 

Per ct. 

grass, all + + (699 s. s.,5864)... Free. 


hemp (699).Free. 

hoarhound (699).Free. 

horticultural + + (286). 20 

jute (286). . 20 

lentils (288 s. s., 6608, 8004, 8131). 25 

lupini (288 s. s., 11,059). 25 

lycopodium, cr. (560 s.s., 11,080).Free. 

mangel-wurzel (699).Free. 

medicinal, all -f -f cr. (560).Free. 

not cr. (24). 10 


maw or poppy (285 s. s., 3451, 7827), 
30 cts. per bush, of 56 lbs. 
moon (285 s. s., 3451). 

30 cts. per bush, of 56 lbs. 
mustard, brown and white (699). Free. 


of forest trees (286). 20 

of morbid growth, not edible -f + 

cr. (560).Free. 

same, not cr. (24). 10 

oil 4- + (285 s. s., 8759). 


30 cts. per bush, of 56 lbs. 
no drawback allowed on oil cake 
made from imported seeds, 
olive seed kernels (773 5, s. s., 8524)... 20 
pea beans (270 s. s., 11,235). 

40 cts. per bush, of 60 lbs. 
pease, edible. (See “Pease.) 

flowering (699).Free. 

poppy as oil seeds (285 s. s., 7827). 

30 cts. per bush, of 56 lbs. 

pumpkin (286 s. s., 7259). 20 

quince (286 s. s., 11,212). 20 

rape (699).Free. 

Saint John’s bread or bean (699).Free. 

sesame, sesamum, or bene (286). 20 

sorghum, for seed (699).Free. 

sugar beet (699).Free. 

cane, for seed.Free. 

sweet pea, as flower seeds (699 s. s., 

9231).Free. 

tropaeolum (699 s. s., 9354).Free. 

turnip (286 s. s., 7313). 20 

Segars. (See “Cigars.”) 

Seidlitz mixture (75 a). 25 

powders (75 a). 25 

Seine and gilling twine of flax or hemp 
(371 s. s., 6262, 8477, 10,332). 50 


* Attention is directed to the definite provision of paragraph 286, which, besides garden and ag¬ 
ricultural seeds, includes at a duty of 20 per cent, ad val., all “ other seeds not specially provided for in 
this actJ' 









































SCHEDULE OF DUTIES. 


35 


45 


Per ct. 

Seines, flax, comp, of threads or twine 
of yarn of a number not higher 
than 20 (367 a). 15 cts. per lb. and 
when comp, of threads or twine of 
finer yarn (367 20 cts. per lb. and 

Seizures, classification of seized mdse. 

(s. s., 9590). 

computation of home values, fractional 
parts of a dollar (s. s., 9799 ). 
disposal of small seizures by sale (s. s., 
7446, 7794). 

lumber made from imported free logs, 
not subject to (s. s., 7686). 

Selep orsaloup (700).Free. 

Sellers of goods, declarations to invoices 
by (s. s., 10,614). 

Sels mineraux waters (76 s. s., 6837). 25 

mineraux waters de vichy (76 s. s., 

6837). 

natural Sainte Marie (76 s. s., 6837)... 

Seltzer bottles, gl. and metal (108 s. s., 

4985). 

water, artfl. mineral water dtbl. under 
341 (s. s., 5325). 
bottles contg. pay addtl. duty. 

Seminaries. (See “ Schools.”) 


Semonla, as farina under 565 (s. s.. 

7076). 


Seneca root, crude (560). 


not cr. (24). 


Senegal, gum, crude (560). 


Senna, in leaves (560). 

..Free. 

Sensitizred paper (419). 

. 35 

Separately packed and specified 

goods 


on an invoice may be els. separately 
(s. s., 8213). 

Sepia, cuttle fish bone (555).Free. 

Serges, mohair or wstd., as dress goods 
under 394-5. 

Serial numbers, periodicals, in stiff 
covers (423 s. s.,7283). 25 

Servants, dom., can come to the U. S. 
with employers, under alien contract 
labor law (s. s., 11,014). 

Servers, fish, pie, and cake, German 
silver or silver (215 s. s., 7921). 45 


219 

S 

Per ct. 


Setons, India rubber (461). 35 

Settings of precious stones, cut for jew¬ 
elry but not set (454 c*, s. s., 6279)... 10 

Sewing machines (215). 45 

needles for ( 178 ). 35 

needles, hand (656).Free. 

silk, all except spun silk (410 a). 30 

spun (410i, s. s., 3900). 35 

Sextants, metal (215). 45 

glass and metal only 5 per cent, glass 

(215 s. s., 1606). 45 

Shackles, or adjustable chain links, not 
forgings (215 s. s., 9008). 45 


Shaddocks, in natural condition (580). 

Free. 

Shades, glass (108 s. s., 6014, 6558). 60 

Shafting. (See “Steel.”) 

Shafts for repair of foreign steamers dtbl. 

(s. s., 11,220). 

steamer, crank and all others. (See 
“Steel.”) 

Shale, per ton of 28 bush. 80 lbs. each 
(432 a, s. s., 5308)...75 cts. per ton. 

oil distilled from (76 s. s., 7396). 25 

Shams, cotton lace (373 s. s., 6214). 60 

Shanks, button, metal (215 s. s., 9017).. 45 
Shark fins, prep, for preservation (293 

s. s., 10,754).f of 1 ct. per lb. 

skins (605).Free. 

Sharpeners, emery knife (215 s. s., 9393 ). 45 
Shavings, to be used in making paper 
and fit only for that use and for no 

other mf (670).Free. 

Shawl pins (206). 30 

Shawls, all + + (and excepting especi¬ 
ally those commercially known as 
“woolen or worsted shawls,” and 
those embroidered or made wholly 
or in part of lace composed of any 
vegetable fiber) are dtbl. as wear 
ing apparel according to material, 
under the several paragraphs, respect¬ 
ively, which specifically provided for 
wearing apparel.* 

The last clause of paragraph 373 pro¬ 
vides. “That articles of wearing 


* All shawls (excepting linen, silk and wool) even when mfd. several in a piece, but separated 
before importation, were, under our earlier tariff laws, held to be dtbl. as wearing apparel. (Mail- 
lard V. Lawrence, 16 How., 251.) 

In s. s., 5903, the Treas. Dept, held that “shawls are unquestionably wearing apparel,” and in 
s. s., 5117, referring to the case of Friedman v, Arthur, says: “The principle established by the 



































220 

s 


SCHEDULE OF DUTIES. 


Per ct. 

. apparel^ and textile fabrics, when 
embroidered by hand or machinery, 
and whether specially or otherwise 
provided for in this act, shall not 
pay a less rate of duty than that 
fixed by the respective paragraphs 
and schedules of this act upon em¬ 
broideries of the materials of which 
they are respectively composed.” 

And paragraph 392 specifically pro¬ 
vides for “woolen or worsted 
shawls;” including, of course, all 
shawls commercially known by that 
designation. 

The proper classification of these arti¬ 
cles under these provisions and past 
rulings would seem to be as follows: 

Shawls, broche (396 s. s., 2838), 

49^ cts. per lb. and 60 
camels’ hair, cashmere or India and 
all other wholly or ptly. of animal 
hair + (396 s. s., 1535 and May 

1, 1867, C. K.)..49I cts. per lb. and 60 
cotton or other veg. fiber (excepting 
linen) or of which C. or such other 


veg. fiber is the comp, of ch. v. and 

4- -f (349a)*. 50 

embroidered, if of cotton, linen or other 

veg. fiber (373 5). 60 

if silk (413 a). 60 


if wholly or ptly. of W., wstd. or 
animal hair (398)..60 cts.per Ib.and 60 
sttvne, if emb. with silk (396, 373 5, 

Jan. 28, 1862, N. Y., and Mail- 
lard V. Lawrence, 16, How., 251, 
s. s., 2821).... 494 cts. per lb. and 60 
knit of wool or wstd., if com. kn. as 
“woolen or worsted shawls,” are 
dtbl. as such under 392 (s. s., 5243, 


5256). 

lace of veg. fibers ch. v. (373 a). 60 

ofsilk(413a). 60 


wool, wstd., or animal hair (396). 

49^ cts. per lb. and 60 
merino (396 s. s., 2997). 

491 cts. per lb. and 60 
silk or S. ch. v. (413 a). 60 


Per ct. 

saniCy if part rubber (413 5). 

8 cts. per oz. and 60 
wool or wstd. com. kn. as such (392). 
val. not over 30 cts. per lb. (392 a). 

33 cts. per lb. and 40 
val. over 30 and not over 40 cts. 

(3925).38^ cts. per lb. and 40 

val. over 40 cts. (392 c). 

44 cts. per lb. and 50 
wstd. and silk (396 s. s., 6766). 

49^ cts. per lb. and 60 
“ Shearlings,” as Class 1 wool (384a,s. s., 

10,208). 11 cts. per lb. 

Shears, iron or steel, of all kinds (215)...' 45 
Sheathing, felt, adhesive, for vessels 

(569 s. s., 10,460).Free. 

metal (yellow) of which copper is ch. 
val. and not wholly or in part of 

iron ungalvanized (195). 35 

cancellation of entry for, on register 
of vessel, which has changed same 
for enrollment and license (s. s., 
8422). 

new, brought by foreign vessel to be 
put on it here, dtbl. (s. s., 8113). 
on vessels, when dtbl. (s. s., 8715). 
old, and fit only for remf. (189 s. s., 

6200, 6205).Ucts. per lb. 

old, if stripped from vessel in frn. 

port dtbl. (s. s., 7906, 10,988). 
old, stripped from American vessel 
repairing at U. S. port not an 
importation (s. s., 4135). 
stripped from frn. vessel in port, 
for repairs, not dtbl. as an 
impt. (s. s. 7151). 
taken from frn. vessel in a frn. 
port, and brought to the U. S. 
in that vessel is dtbl., although 
such metal was of domestic mf. 

(s. s.,1783). 

withdrawn from w. h. for repair of 
Am. vessel which is subsequently 
sold to foreigners (s. s., 7896). 

Sheathing paper, in sheets, glazed and 
to be used for wrapping (420 a, s. s., 

8859). 35 


decision in this case is that shawls made partly of wool and partly of worsted or other materials, 
but of which wool is the component of chief value, or which were known commercially, as woolen 
shawls, when the act of 1867 was passed, are to be classified as wholen shawls.” 

* If rubber is a component the duty would be (349 6) 50 cts. per lb. and 50 per cent. 



















s 


SCHEDULE OF DUTIES. 


Per ct. 

for lining cases, fancy boxes, etc., as 

paper + + (422 s. s., 10,155). 25 

Sheaves of wheat and grass, prepared by 
sun bleaching only, for decorating 
baskets, etc. (773a, s. s., 10,073)... 10 
Sheep, American, exported shorn and 
returned bearing fleeces and iden¬ 
tified (493 a, s. s., 2492). Free. 

1 year old and over (250 a). 

$1.50 per head, 
less than 1 year old (2506). 

75 cts. per head, 
casings, mfd. for sausage casings (698). 

Free. 

shears (215 s. s., 7542, 8336). 45 

skin boas, as wearing apparel of wool 
(396 Oct. 5, 1871, N. Y.). 

49^ cts. per lb and 60 

crosses (461 s. s., 10,883). 35 

mats and rugs, finished for use, dtbl. 
under 392 as mfs. of wool + + 

(s. s., 8484, 10,745). 
skins, dressed, with wool on, intended 
for use in the mf. of other articles 


(456 a, s. s., 2269, 2584). 

from Hawaii, undressed (Pt. I., 

1278).Free. 

with wool on, wool dtbl. (s. s.,3414). 
“ hair sheep skins,” so-called, being 
raw pelts of sheep recently sheared, 
and wool of no com. val. (605 s. s., 

4069).Free. 

tanned for morocco, but unfinished 

(456 c, s. s., 3671). 

with wool on, wool dtbl. at same rate 
as other wools (387 s. s., 10,208). 
(See table of percentages of wools 
on the skin, Pt. lY., p. 17.) 
with wool on, ptly. tanned or tawed 

(456 a, s. s., 8502). 

without the wool, pickled (605 s. s., 
3070).Free. 

Sheet music, in loose sheets, with Ger¬ 
man text, not free under 513 a (s. s., 
11,118). 

in raised print for the blind (513 6). 

Free. 

may constitute part of free periodicals 
under 657 (s. s., 8205). 


20 


10 


20 


221 

S 


Per ct. 

the cost of plates not part of dtbl. 
val. (s. s., 7413). 

Sheetings, linen, not more than 100 


threads to sq. inch (371 a). 50 

cotton, as cotton cloth, which see. 

Sheets, linen embroidered (373 a, s. s., 

11,070). 60 

Shellac (626 s. s., 6381, 9392).Free. 


varnish, on alcohol contained therein 
(56 6, s. s., 5300, 6901). 


$1.32 per gal. and 
Shell and glass bead bracelets, gl. ch. v. 

{108 s. s.,4878). 

and metal, personal ornaments of (452 

s. s., 9665). 

baskets (462). 

boxes and all similar articles, by what¬ 
ever name known H—h (462 s. s., 

8531). 

buckles (452 s. s., 11,078). 

buttons. (See “Buttons.”) 
cartridges, metallic, may be trans- 
^ported in bond through U. S. terri¬ 
tory for im. expt. directly to exp. 
vessel but without w. h. (s.s., 8692). 


combs (462). 

fish (703 s. s., 10,496).Free. 

preserved (703 s. s., 9645).Free. 


manufactures of + -f (462 s. s., 6166, 

6782, 8239). 

opera glasses, shell ch, v. (462 s. s., 

. 11,212,11,241). 

purses (462 s. s., 6354). 

rosaline articles (462 s. s., 10,929). 

tortoise and other, unmfd. (701).Free. 

Shells of all kinds, not cut, ground, or 

otherwise mfd.* (701).Free. 

almond (17Sa) . 

clippings of, for mosaic work (402 s. s., 

1106, 4428). 

cut in pieces for mf of knife handles, 

without further mf (462). 

imported as mdse., and that have 
undergone any process of mf by 
polishing, cutting, or acids (462 
Aug. 28, 1861, K. W., s. s., 2896, 

3813). 

manufactured + -f (462 s. s., 6166, 
6782, 8239). 


35 

60 

50 

40 

40 

50 


40 


40 

40 

40 

40 


10 

40 

40 


40 

40 


This includes those only cleansed and polished with acids (701 s. s., 1090, 3339, 3843, 8239). 






































222 


SCHEDULE OF DUTIES. 


S 

Per ct. 

Shells, ornamental and fancy, engraved, 
carved, printed, etc., except jewelry 

(462 Oct. 6, 1857, N. Y.). 40 

partly mfd. (462s. s., 6166). 
parts of, for table-knife handles, stocks 
for pistols,* etc., further advanced 
in mf than merely “cut out ” (462 

s. s., 6985)... 40* 

what constituted mfs. of, under old 
law (s. s., 8239). 

Sherry and quinine wine (74 s. s., 6100). 

50 cts. per lb. 

Shield for international tunnel, not free 
(s. s., 9483). 

Shields, dress, of silk and rubber, S. ch. 

V. (413 &, s. s., 7185). 

8 cts. per oz. and 60 
other according to material of ch. v. 

(See “Dress shields.”) 

Shetland ponies, dtbl. as horses under 
247 (s. s., 11,124). 

for breeding pps., requisites for free 
entry (482 s. s., 11,054, 11,177). 

Shingle bolts (755). Free. 

Shingles, white pine f (226 s. s., 3699). 

20 cts. per M. 

all others f (226 s. s., 3699). 

30 cts. per M. 
sawed with planed edges, mfd. in N. 
Brunswick from Maine timber, not 
free under 786-7 (s. s., 3790). 

Ship-building, material withdrawn for, 
may be mfd. in any district (s. s., 
5792). 

materials remaining in bonded w. h. 
over 1 year and withdrawn under 
779-80 are not liable to the addtl. 
duty of 10 per cent, imposed by Pt. 

I, 996 (s. s., 3045). 
regulations for withdrawals of, under 
779-80. (Arts. 929 to 941. Begs, 
of 1884.) 

Ship chronometers, or parts thereof (210) 10 
equipments and repairs. (See 779-80, 
also title “ Vessels.”) 
forgings. (See “Iron.”) 
knees, dressed (755, s. s., 3602)..Free. 


s 

Per ct. 

logs, taffrail (215 s. s., 6187). 45 

materials: t 

all angles of iron or steel, 

beams, iron or steel, 

bars, iron or steel, 

bolts, iron or steel, 

composition metal, 

copper, 

hemp, 

lumber, 

manila, 

nails, iron or steel, 
plates, iron or steel, 
rods, iron or steel, 
spikes, iron or steel, 
tees, iron or steel, 
timber, and 
wire rope, 

which may be necessary for the con¬ 
struction and equipment of vessels 
built in the U. S. for foreign ac¬ 
count and ownership or for the 
purpose of being employed in the 
foreign trade, including the trade 
between the Atlantic and Pacific 
ports of the U. S., after the pass¬ 
age of this act, may be imported 
in bond under such regulations as 
the Secretary of the Treasury may 
prescribe ; 

and upon proof that such materials 
have heen used for such purposes, 

710 duties shall he paid thereon 
(779 a). 

But vessels receiving the benefit of 
this provision are not allowed to 
engage in the coastwise trade of 
the United States more than two 
months in any one year, except 
upon the payment to the United 
States of the duties on which a 
rebate is herein allowed (779 6). 
provided, that vessels built in the 
United States for foreign account 
and ownership shall not be allowed 
to engage in the coastwise trade of 
the United States (779 c). 


* As to parts of shells intended for handles of pen- or pocket knives, or parts of erasers, see “ Knife 
blades,” etc., and notes to. 
t No allowance for deficiencies in measurement. 

f The articles entitled to free entry under this provision are limited to those specified. 










s 


SCHEDULE OP DUTIES. 


Per ct. 

repairs, all articles of foreign produc¬ 
tion needed for the repair of Am. 
vessels engaged exclusively in for¬ 
eign trade, including the trade 
between the Atlantic and Pacific 
coasts of the U. S. may be with¬ 
drawn from bonded warehouses free 
of duty under such regs. as the 
Secretary of the Treasury may pre¬ 
scribe (780). Free. 

planking, including planed (755 s. s., 

3602, 8564).Free. 

defined (s. s., 4012, 4347). 
or planks, including “wales,” 

“ thickstuff,” “bottom planks,” 

etc. (755 s. s., 3602).Free. 

planks, with squared edges (755 s. s., 

^^347).Free. 

pumps, impt. for repair of importing 
vessels under 780 (s. s., 1682)..Free. 
spy-glasses or telescopes, at the highest 
rates to which comp. mat. of ch. 
val. is liable (775 o, July 7 , 1865, 
Boston). 

timber* (755 s. s., 3602, 8564)...Free. 

Shipments, country or last port or place 
of, to U. S., a question for the 
decision of appraising ofiicers 
(s. s., 8137). 

cumulation of, in one entry for draw¬ 
back (s. s., 8482). 

foreign market value on day of actual 
shipment means on day of the sail¬ 
ing of the vessel from frn. port 
(s. s., 8354). 

Shipping act of June 26, 1884. (See 
s. s., 6424). 

Ships, wrought-iron for. (See “ Iron.”) 

Shirt bosoms or fronts, linen, plain 


(372 c). 55 

embroidered (373 a) . 60 


223 

S 

CJI • ‘ -erct. 

onirtings, cotton, as cotton cloth. 

contg. admixture of silk (348^, s. s., 
10,773, 10,777). 

10 cts. per sq. yd. and 35 
flannel, fulled. (See “Flannel.”) 
linen. (See “ Linen cloth. ”) 

Shirts, of cotton. (See “Cotton.”) 
knit, or made on frames or machines, 
if cotton. (See “Cottons” or “Knit 
goods.”) 

if wool, wstd. or liair. (See “Knit 
goods.”) 

other ready made, wholly or ptly. of 
W., wstd. or hair (396). 

491 cts. per lb. and 60 

silk, or S. ch. v., knit or other 

(413 o). 60 

other according to material. 

Shoddy (388).30 cts. per lb. 

Shoe-binding, cotton (355). 40 

flax (371). 50 

hemp (371). 50 

silk (412). 50 

veg. fiber, other than cotton, flax or 
hemp, dtbl. under 374 . 
wool, wstd. or hair (398). 

60 cts. per lb. and 60 

Shoe buckles, or other metal fastenings 
for shoes or bootees (215 s. s., 3667, 

9382). 45 

buttons, of paper, board, papier mache, 
pulp, or other similar mat. -f -j-, 
val. not over 3 cts. per gross 

(431). 1 ct. per gross. 

over 3 cts. per gross, dtbl. accord¬ 
ing to material, 
cloths, according to material. 

horns, of horn (460). 30 

knives (215). 45 

lacets, or lacings, cotton ( 354 ). 

35 cts. per lb. but not less than 40 


- “Such timber only as is evidently to be used for the frame or keel of a vessel, or its masts or 
spars, is entitled to free entry under the provision of 755 for “ship-timber.” Boards and planks 
used in finishing a vessel are not comprehended under such provision, and are consequently liable 
to duty (s. s., 1343). 

The provisions for the free entry o{ ship-timber, in 755, and for lumber and timber, in 779a, are not 
inconsistent. Ship-timber includes only such timber as is evidently to be used as above stated, and 
is absolutely free on importation, while under 779a the articles specified therein, which include not 
only ship-timber, but all lumber and timber, are free only when used in the construction of vessels for 
foreign trade (s. s., 1655). 

“Ship-timber squared ” was held to be free under 755 (s. s., 3602). 






















224 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Shoe lacets, leather (461 s. s., 9155). 35 

linen (371). 50 

silk (414). 50 


wool, wstd., or animal hair (398). 

60 cts. per lb. and 60 
patterns of bronzed leather, cut in 
form for uppers and emb. in silk 

(373 413). 60 

pinchers or pincers, of case-hardened 

iron (215 s. s., 788). 45 

shank steel, as steel in sheets -f -f, 
dtbl. under 146 (s. s., 4556). 
slides, of chilled iron (215 s. s., 4470). 45 

thread, flax or hemp, val, at 13 cts. or 


less per lb. (370a) ...6 cts. per lb. 

val. over 13 cts. per lb. (370 5). 45 

uppers and vamps (457 s. s., 5026, 
10,342). 35 


Shoes, arctic, of rubber and wool, as 
wearing apparel under 397 (s. s., 

1536).49^ cts. per lb. and 60 

Chinese, cotton ch. val., hair comp, in¬ 
considerable (349 a, s. s., 8455, 


10,735). 50 

silk ch. V. (413 s. s., 10,735). 60 


other as wearing apparel according 
to mat. of ch. v. (s. s., 9380). 
felt, part wool (396 s. s., 3005, 3011, 

3393, 7218).49^ cts. per lb. and 60 

horse, mule, or ox, wrought-iron or 

steel (176).Ix®^ cts. per lb. 

India rubber (460 s. s., 1536). 30 

lasting or prunella (396). 

49|- cts. per lb. and 60 

leather (456/, s. s., 5994). 25 

and calf hair felt (396 s. s., 3011, 

3393).49j cts. per lb. and 60 

and wool, W. inconsiderable (456/ 

s. s., 10,665). 25 

silk (413 a, s. s., 791). 60 

wooden soled leather (456/ s. s., 5994). 25 

wool, wholly or ptly. (396 s. s., 7218, 

8334).49| cts. per lb. and 60 

Shooda, or wool croise, as dress goods 
under 395 (s. s., 8679). 

Shooks, Am., regulations for the issue of 
exp. certificates of (s. s., 11,157). 
re-importations as barrels or boxes 
filled with frn. products (s. s., 

5320, 5400). 

for tomato crates (228 s. s., 7677). 


s 

Per ct. 

packing box, or sugar box, of wood 


(288 s. s., 9177). 30 

other of wood (230 s. s., 578, 3694, 

7677, 9177). 35 

reel stock (230 s. s., 7635). 35 


Shortage, allowance for liquors consumed 
by crew (s. s. , 8433). 
in.quantity, allowance for (s. s., 8440). 
in transit goods from Canada (s. s., 
9896). 

no allowance for such as occur during 
tr. underim. tr. entry (s. s., 9333). 
on malt and other liquors, duty on 
actual quantity impt. (s. s., 5862, 
5974). 

Shortshipments (s. s., 10,779). 
allowance for (s. s., 10,177). 
must be accounted for to exempt from 
duty (s. s., 8376, 8380). 
of exported goods (s. s., 10,265). 

Shot, lead- (201).2^ cts. per lb. 

bags and belts, leather (461). 35 

same^ part metal (215). 45 

chains, dtbl. as mfs. of metal, and not 
as chains (215 s. s., 10,128, 10,890). 45 
gun barrels, forged and rough bored 

(702 s. s., 5962).Free. 

forged steel ribs for. (See ‘ ‘ Cun 
barrel ribs.”) 

Shot guns, double-barrelled, sporting, 
breech-loading; 

val. not over $6 each (170 a. d.). 

$1.50 each and 35 
val. over $6 and not over $12 

(170 5. d.) .$4 each and 35 

val. over $12 (170 c. c ?.).$6 each and 35 
sa?ne, single-barrel breech-loading 

(170e).$1 each and 35 

single breech-loading, made from old 


muskets (170e, s. s., 5907). 

$1 each and 35 

one barrel rifled (215 s. s., 7819, 

9772). 45 

muzzle-loading (215 s. s., 5831, 5907, 

10,524). 45 

Shovels, all metal (215). 45 

Show bills, printed matter (423). 25 

lithographic (420). 35 

cards of iron (215 s. s., 6141). 45 

printed (215 s. s., 6141, 9812). 45 

framed in wood (230 s. s., 6523).. 35 


30 








































s 


SCHEDULE OF DUTIES. 


Per ct. 

framed in metal ( 2 J 5 ). 45 

cases,according to material (s.s., 6086). 
Shrimps and other shell fish (703)..Free. 

sauce or paste (287 s. s., 7388, 9696). 45 
Shrinking of woolens, cost of transport¬ 
ing goods to and from place where 
shrunk, dtbl. (s. s., 9171). 

Shropshire sheep for breeding pps. (482 

s. s., 11,146).Free. 

Shrubs, com. kn. as nursery stock -f -f 

(282). 20 

for Department of Agriculture, or U. 

S. Botanical Garden (679). Free. 

Shumach. (See “Sumac.”) 

Shuttlecocks and battledores, according 
to material (s. s. , 2842). 

Sickles, steel (215 s. s., 7818 ). 45 

Side-arms (166). 35 

Sienna and sienna earths, -f -f dry (54 a). 

? of 1 ct. per lb. 
same, ground in oil (54 />). 

] ^ cts. per lb. 
in tubes for artists’ use (61 s. s., 

5951, 10,869). 25 

Sieves of hair and wood, wood ch. v. (230) 35 

or screens, wire (215). 45 

but no article of which iron or steel 
wire is the comp, of ch. v. shall 
pay a less rate of duty than the 
wire of V’hich they are wholly or 
ptly. composed (148 g). 

Signal lines of hemp, dtbl. as cordage 
under 362 (s. s., 9307). 

Signs, of iron (215 s. s., 6141). 45 

Silesias, or twilled cottons, as cotton 
cloth. 

Silicate of soda or other alkaline silicates 


(84, s. s., 8781).^ of 1 ct. per lb. 

soluble, as paint (61 s. s., 3644). 25 

Silk aerophanes, veil goods (414 a) . 50 

all mfs. + + of silk, or of which silk 
is the comp. mat. of ch. val. (414 a, 
and see notes below as to silk mixed 

articles). 50 

and cotton belting, S. ch. v. (412 s. s., 


bone casings, C. ch. v. (355 s. s., 


• gimps beaded, S. ch. val. (414 o).... 50 
same, C. ch. val. as trimmings 
(373 a). 60 


225 

S 


laces (373 a or 413 a, s. s., 10,789, 

^h076). 60 

plush. (See “ Silk pile fabrics. ”) 
satins, S. ch. V. (414 a, s. s., 10,776). 50 
shoes, S. ch. v. (413 a, s. s., 10,735). 60 
sleeve linings, S. ch. v. (414 a, 

10,932). 50 

umbrella cloth, S. ch. v. (414 a, s. s., 

10,353, 10,655). 50 

velvet^ ribbons. (See “Silk pile 
fabrics.”) 

and eider down, mfs. of (414 or 443 d, 

s- s., 8784). 50 

and merino yarn, as woolen yarn under 
391 (s. s., 9694). 

and paper mfs., S. ch. v. (414 a, s. s., 

Ofi'i'S). 50 

and rubber cords (412 s. s., 10,483).... 50 
dress shields (4136, s. s., 7185). 


8 cts. per oz. and 
and wool Henriettas, as dress goods 
under 395 (4146, s. s., 10,571). 
and wool knit goods, dtbl. under 392 
or 413 a, according to comp, of ch. 
V. (s. s., 10,552, 10,572). 

aprons (413 a). 

arrasene, so-called, silk or cotton (412 

or 414 a, s. s., 6650). 

bags (414 a).. 

barbe noires of black silk lace, ready 
for use, as clothing (413 a, s. s., 

1581). 

beaded trimmings, S. ch. val. (414 a). 

if gl. beads ch. v. (108). 

beltings (412). 

bindings (412). 

bobbinets (413 a). 

bolting cloths, for milling pps. and not 
suitable for mf of wearing apparel 

(510).Free. 

all other(414a, s. s., 10,272,10,645). 

bonnets (413 a). 

if part rubber (413 6 ). 

8 cts. per oz. and 

boots or bootees (413 a). 

bouquet holders (414a, s. s., 5128).... 

boxes, fancy (414 a). 

braces (412). 

braided ligature as braids (412 s. s., 

11,183). 

braids (412). 


60 


60 

50 

50 


60 

50 

60 

50 

50 

50 


50 

60 

60 

60 

50 

50 

50 

50 

50 


15 










































226 SCHEDULE OF DUTIES. 


S 

Per ct. 

Silk button material (s.s., 10,570). (See 
“ Button forms.”) 

buttons, velvet (412 s. s., 10,551). 50 

buttons (412). 50 

caps, similitudes of hats or hoods 

(413 a). 60 

other than above (413 a). 60 

card cases and similar articles (414 a). 50 

carded (409).50 cts. per lb. 

chamberg blanche, other than lace 

(414 a). 50 

chenille (412 or 414 a, s. s., 6650, 

7994). 50 

cloaks (413 a). 60 

clothing, ready made (413 a). 60 

if part rubber (413 h). 

8 cts. per oz. and 60 

cocoons (705).Free. 

combed (409).50 cts. per lb. 

cord or braid, S. and C., S. ch. v. 

(412 s. s., 6650). 50 

cordonet of spun silk, for mf. of 

fringes, etc. (414 a, s. s., 3798). 50 

cordonet of spun silk, fit for sewing 

(4105, s. s., 3900). 35 

cords, and cords and tassels (412). 50 

cords, of wormgut (529).Free. 

corsets (413 a). 60 

cotton and goat hair plushes. (See 
“ Silk pile fabrics.”) 
cotton and wool shirting weighing 


under 4 ozs. (395 s. s., 10,682). 

12 cts. persq. yd. and 50 

crapes (414 a). 50 

crape veils (413 a). 60 

cravats (413 a). 60 

curtains, piano covers and mantel 
decorations, of silk plush (414 a, 

s. s., 6239).....,. 50 

Donna Maria (414 a). 50 

drawers (413 a). 60 

dress goods, other than pile fabrics 

(414 a). 50 

embroideries * (413 a). 60 


s 

Per ct. 


fabrics, + + (414 a). 50 

fans, if silk ch. v. (414 a, s. s., 10,739). 50 

floss or filoselle (410 a, s. s., 6305. 30 

fringes (412). 50 

galloons (412).. 50 

gauze bolting cloths (s. s., 10,272, 
10,645). 

gimps, as ornaments (412). 50 

gloves (413 a). 60 

gorings (412). 50 

grenadines, all (414 a). 50 

guards for watches and eye-glasses 

(414a, s. s., 8837). 50 

handkerchiefs (413 a). 60 

hats (413 a). 60 

head or hair nets, without rubber 

(413 a). 60 

same, with rubber cord (413 5). 

8 cts. per oz. and 60 

hoods (413 a). 60 

hose (413 a). 60 


in bond, cannot be withdrawn for dye¬ 
ing (s. s., 3178). 

in the gum, not more advanced than 


singles, tram or organzine (410 a, 

s. s., 4047). 30 

Japanese poplins, S. and 0., S. ch. 

val. (414 a). 50 

knit goods 413 a). 60 

lacets, silk and metal, S. ch. val. 

(413 a). 60 

lace parasol covers (413 a). 60 

lace shawls or points (413 a). 60 

laces (413 a). 60 

mfs. -f -f (414 a). 50 

metal, cotton and silk, articles of, ac¬ 
cording to comp, of ch. v. (s. s., 
6010). 

mitts (413 a). 60 

mixed articles or goods, not enu¬ 
merated, mfd. from two or more ma¬ 
terials -f +, are dtbl. at the highest 
rates at which the dtbl. comp, of ch. 
val. may be chargeable, f 


Under the provisions of the last clause of paragraph 373, no textile fabric of whatever material 
composed, or whether specially provided for or not, nor any article of wearing apparel, if embroidered 
with silk, is entitled to entry at a lower rate of duty than 60 per cent, ad val. 

t Under this provision mixed articles mfd. of silk and other materials, not specifically enumerated 
in the tariff act, would seem to he dutiable (if silk is not the component material of chief value) al 
the highest rates to which articles of the same or similar class or description made wholly of the 
material of chief value, would be liable, under the provisions for goods of that material. Thus, if 




















































s 


SCHEDULE OF DUTIES. 


Per ct. 


muslin liE^ured (414a, s. s., 11,239).... 50 

neck rufflings and ruches (413 «). 60 

neckties (413 a, s. s., 11,233). 60 

nets and netting, other than wearing 

apparel (414 a). 50 

oil cloth (414 a). 50 

organzine (410 a). 30 

ornaments (412). 50 

parasols (470 a). 55 


partially mfd. from cocoons or from 
waste silk, and not further advanced 
or mfd. than carded or combed silk 

(409).,50 cts. per lb. 

piece goods, other than pile fabrics 

(414 a). 50 

pile fabrics (velvets,plushes, and other) 
contg. exclusive of selvedges, less 
than 75 per cent, in weight of silk 

(411 a).$1.50 per lb. and 15 

contg. 75 percent, or more in weight 

of silk (411 b) .$3.50 per lb. and 15 

but duty in no case on such fabrics 

to be less (411 c) than. 50 

plaited or patent gloves, S. and C., 
according to comp. ch. v., s. s., 3690). 
plaited shirts and drawers, C. ch. val. 

(s. s., 3771). 

val. not over $1.50 per doz. (352)... 35 

val. over $1.50 and not over $3 

(353 e).$1 per doz. and 35 

val. over $3 and not over $5 (353/). 

$1.25 per doz. and 40 
val. over $5 and not over $7 ( 353 . 7 ). 

$1.50 per doz. and 40 
val. over $7 per doz. (353 h). 

$2 per doz. and 40 


227 

S 

Per ct. 

same, if S. ch. v. (413 a, s. s., 3771). 60 
plush. (See “ Pile fabrics ” above), 
hatters’, composed of silk or of silk 
and cotton, and used exclusively 

for making mens’ hats (469). 10 

old or refuse, to be used in making 
paper and fit for no other mf. (670). 

Free. 

rags, new pieces or scraps, which can 
be used as button stuff or for other 
pps. without re-mf. (414 a, s. s., 

3311). 50 

rags, old or refuse, other than above, 
and fit only for remf. + + (691). 

Free. 

raw, or as reeled from the cocoon, but 
not doubled, twisted, or advanced in 

mf. in any way (704).Free. 

raw, re-reeled in a country other than 
that or production, or if in the pro¬ 
cess of re-reeling in the country of 
production, it is made to assimilate 
to the condition of what is commonly 
known as “singles” or any further 
advanced condition, is subject to 
duty as thrown silk in the gum not 
further advanced than singles, etc. 

(410 a, March 28, 1866, N. Y., and 

June 19, 1866, B. H. & Son). 30 

raw, “ Taysaam re-reeled ’ ’ * (704 Oct. 

23, 1857, N. Y.).Free. 

reps (414 a) . 50 

ribbons, other than plush or velvet 

(414 a). 50 

‘ ‘ bozeaux, ’ ’ or round-cord cotton-edge 
(414a, s. s., 1510). 50 


the article should be a cloth of silk and cotton, cotton chief value, and the specific rates for count¬ 
able cotton cloths should be the highest rates on like cotton cloths, it would be dutiable as a count¬ 
able cotton cloth ; if on the other hand, it should be thread, hosiery, clothing, embroidery, or other 
article provided for in the late laws, it should be classified under the special provisions for cotton 
goods of like class or character. This provision does not apply to articles which are specifically, 
enumerated and provided for, made of two or more materials, even if the materials are not named. 
But all articles not otherwise provided for, composed in part of wool, worsted or animal hair, even if 
silk is the component of chief value, must be classified under the appropriate provisions of the wool 
schedule, if those provisions impose a higher rate of duty than the corresponding provisions of the 
silk schedule ; partly under the special proviso of the silk schedule, but chiefly under the more 
general application of 776, that “if two or more rates of duty shall be applicable to any imported 
article it shall pay duty at the highest of such rates.’’— Editor. 

This was raw silk “ in the same state in which it came from the cocoon, having been merely 
transferred by reeling from the larger reel in which it was taken from the cocoon to a reel of smaller 
dimensions to adapt the skeins thus produced to the reels in use in many manufactories in this 
country” (Oct. 23, 1857, N. Y.). 





























228 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Silk, ribbons, faille (414 a, s. s., 643).... 50 

ruclies (413 a). 60 

scarfs (413 a). 60 

serges (414 a). 50 

sewing (410 a). 30 

shades (414 a). 50 

shawls (413 a). 60 

shirts, knit or other (413 a)... 60 

shoes (413 a). 60 

singles (410 a). 30 

slippers (413 a). 60 

slipper patterns of cotton velvet, emb. 

with silk floss, S. ch. val. (413a).... 60 
spun, in skeins or cops, or on beams 

(4105). 35 

stockings (413 a).. 60 

for dolls (436 s. s., 5967). 35 

stoles and crosses, silk and metal emb. 

S. ch. val. (413 a). 60 

strings, of worm-gut (529).Free. 

for musical instruments (414 a, s. s.. 


striped Italian cloth, C. ch. val. (348 
s. s., 6706)... 10 cts. per sq. yd. and 35 
strips or scraps, fit for use in making 
neckties, bows, buttons, etc. (414 a, 

s. s., 611, 3311). 50 

sunshades (470 a). 55 

suspenders (412). 50 

thread in skeins, for embroidering 

(410 a). 30 

thrown, not more advanced than 
singles, tram, or organzine (410 a).. 30 

tram (410 a). 30 

trimmed hats, S. ch. v. (413a, s. s., 

9841, 10,945).;.. 60 

trimmings, as ornaments (412). 50 

travelling caps (413 a, s. s., 6044). 60 

twist (410 a). 30 

or cordonnet, purified or dyed (414a, 

s. s., 2773, 2827). 50 

of spun silk, fit for sewing (4105, 

s. s., 3900). 35 

same, weighted for fringes, tassels, 

etc. (414 a, s. s., 3798). 50 

umbrellas (470 a). 55 

veils and veiling (414 a, s. s., 1268, 
6799). 60 


Per ct. 

velvet bags or reticules, with metal 

clasps, S. ch. val. (414 a). 50 

ribbons. (See above “ Pile fabrics. ”) 
velvets. (See above “Pile fabrics.”) 
vestings, other than pile fabrics 

(414 a). 50 

violin strings (414 a). 50 

warps (414 a, s. s., 6109). 50 

waste from pierced cocoons and other 

(705).Free. 

wearing apparel * (413 a). 60 

colliers, or De Joinville scarfs (413 a, 

s. s., 11,022). 60 

hats, hoods, and muffs (413 a, 

S.S., 10,787). 60 

wearing apparel of whatever descrip¬ 
tion, of which wool, wstd., or ani¬ 
mal hair is a comp, material, is not 
classifiable under the silk schedule 
even when silk is the component of 
ch. val, nor are any of the above 
goods composed in part of wool, 
wstd., or animal hair, on which the 
duties, if classified under the wool 
schedule, would be higher than they 
would be if classified under the silk 
schedule t (4145). 

webbings (412 s. s., 4220, 5940). 50 

worm-gut, not further mfd. than in 

strings or cords (529).Free. 

and wool cloakings, dtbl. under 392 
(4145, s. s., 9692). 

worsted and cotton plushes. (See s. s., 
11,073, and above “Silk pile 
fabrics.”) 

yarns of every description excepting 

spun silk (410 a). 30 

Silos, weight of, allowed as tare on sheet 
zinc in them (s. s., 4112). 

Silver, all mfs., articles, or wares wholly 
or ptly. of, and whether wholly or 

ptly. mfd. -f + (215). 45 

and gold ores (667 s. s., 8967). Free. 

and lead-ores, how classified (s. s., 
7327). 

bromide, chloride, cyanite, iodide, 
nitrate, oxide, and other salts of (76). 25 
bullion (522 s. s., 7996). Free. 


* Including Parisiennes, aerophanes, Donna Maria, gaze crepe Anglais, crepe crepe, crepe de 
Chambord, grenadines, crepe turquoise, cr^pe imperatrice, rolled and folded crepes, etc. 
t See note to “Silk mixed articles,” etc. 

















































s 


SCHEDULE OP DUTIES. 


Per ct. 

cabinets of old coins and medals of 


('^24).Free. 

coins (544).Free. 

cords and braids (215 s. s., 6547). 45 

embroideries (21.5). 45 

epaulettes, galloons, laces, knots, stars, 

tassels and wings (215). 45 

foil (215). 45 

galleries (215 s. s., 4204). 45 

galloons (215). 45 

German, unmfd. (188). 25 

jewelry (452). 50 

knots (215). 45 

laces (215).;. 45 

lead-ores, classification of under 199 


(s. s., 11,042,11,049,11,116,11,159). 
leaf (198). 75 cts. perpkg. of 500 leaves. 


medals, such as trophies or prizes 

(648).Free. 

old, fit only for remf (522 T. R., p. 

601, s. s., 8619).Free. 

ore (667 s. s., 6858, 9662).Free. 


copper in, less than 5 per cent. dtbl. 
(191 s. s., 8929). 

li cts. per lb. on fine copper 
therein. 

partially worked. (See ruling under 
former laws s. s., 6581). 
or gold spoons, forks, nut-picks, but- 


229 

S 

Per ct. 

ter knives, table knives, cake, pie 
and fish servers, crumb scrapers, 

ladles, etc. (215 s. s., 7921). 45 

paper (419 a). 8 cts. per lb. and 15 

plated thimbles (215 s. s., 10,681). 45 

coach and saddlery furnishings H—h 

(215).. . 45 

wares and articles of all kinds (215). 45 

powder, genuine or pure (215 s. s., 

9101, 10,498). 45 

for the hair (77 s. s., 6113). 50 

rattles for children (436 s. s., 1346),... 35 

shells or saucers for painting (61 a) . 25 

sweepings (729).Free. 

stars (215). 45 

statue, not the work of professional 

artist (215 s. s., 1876). 45 

tassels (215). 45 

thread (196). 30 

toys (436). 35 

ware for literary* societies not free 
(s. s., 8847). 

waste, photographers’ (472 s. s., 6058). 1 0 

watches, and parts of, and watch cases 

(211). 25 

wings (215). 45 

wire (215). 45 

Similitudes, * articles not enumerated 
in the tariff laws, which are similar 


According to the decisions of the United States courts, the provisions of paragraphs 774 
and 775a (substantially reproduced from the 20th section of the Act of August 30, 1842), are 
“not designed to levy duties, but to check fraudulent evasions.” (Stewart v. Maxwell, 16 How 
150.) 


Their effect was not to impose a duty on an article not provided for in the schedule of this act, or a 
different duty ] hut they simply give a ride of coastracfion to determine under what schedule a given 
article shall be ranged for the purpose of charging duty. (Marlot v. Lawrence, 1 Blatch., 608. 

They apply, however, only in cases where an article has not been specially provided for in this act, (Lotti- 
mer tJ. Lawrence, Ibid., 613.) 

But an article not enumerated by name in this act, does not come under the section which pro¬ 
vides for non-enumerated articles (773), provided it so resembles some enumerated article in quality, 
material, or use, as to be governed by the provisions of paragraphs 774 and 775a. (Boss v. Peaslee, 2 
Curt. C. C., 499.) 

These provisions merely determine the rafe at which duties shall be levied on unenumerated articles 
which are dutiable by the law, and do not authorize the transfer of an article from the unenumerated to 
the free list, (December 15, 1858, N. Y.) 

From these and many other decisions, judicial and departmental, which have been from time to 
time promulgated upon the almost innumerable questions which have arisen relating to the appli¬ 
cation of the above provisions, the following principles seem to have been definitely settled. 

1. All except the last (776) apply only to articles not enumerated in the statutes. 

2. That an article is to be regarded as enumerated, as well, if it is covered by a general or class 
provision only, as if specifically mentioned by name. Thus an iron lock, although nowhere pro¬ 
vided for by name, is enumerated as a manufacture of iron not otherwise provided for, under the 
general provision in 215 for mfs. of iron and other metals. 








































230 

S 


SCHEDULE OF DUTIES. 


Per ct. 

either in material^ quality^ textureor 
theuseio which they may be applied, 
to any enumerated articles charge¬ 
able with duty, pay the same rates 
of duty levied upon the enumerated 
articles which they most resemble 
in any of the above particulars 
(774 a). 

If any of them equally resemble two 
or more of the enumerated articles 
subject to different rates of duty, 
they must pay the highest of such 
rates (774 h). 

If they are mfd. of two or more ma¬ 
terials, they must pay the highest 
rate to which they would be subject 
if composed wholly of their compo¬ 
nent material of chief value (775 a). 

The term “component material of 
chief value,” wherever used in the 
tariff laws, is to be held to mean 
that component material which ex¬ 
ceeds in value any other single com¬ 
ponent (775 h). 

The value of such component material 
is to be determined by its ascertained 
value in its condition as found in the 
article (775 c). 

If two or more rates of duty are ap¬ 
plicable to any imported article 
{whether enumerated or not) it must 
pay the highest of such rates (776). 

Sinews, glue stock (606).Free. 

Singing birds (505).Free. 

canary birds, mechanical (215 s. s., 

10,654). 45 

Sink brushes (427 s. s., 8999). 40 


Per ct. 

Sirups, of cane and beet, after April 1, 

1891 (726).Free. 

fruit (773 5, s. s., 9T09). 20 

maple (773 5, s. s., 10,425, 11,176). 20 

no drawback on sirup used in mf. of 
tobacco (s. s., 11,129). 

Sisal grass (596).Free. 

fibres similar to (596 s. s., 8912).Free. 

mfs. “h "k (460). 30 

textile, fabrics of H—h, val. at 5 cts. 
per lb. or less (374 a). 2 cts. i)er lb. 
val. at over 5 cts. per lb. (374 5). 40 

Size for paper hangings, etc. (773 5, s. s.. 


6242)... 20 

gold (56 a, s. s., 6690, 9223). 35 


Sized papers, fit for writing and other 

uses than printing (422 s. s., 10,759). 25 

Sizing, bone or horn pith, as glue under 
27 (s. s., 4750, 10,796). 
starch waste, so-called, but a mfd. arti¬ 
cle used as glue, etc., dtbl. as glue 
(s. s., 6949). 

Skates (215). 45 

Skeining of yarn a dtbl. charge (s. s., 
7533). 

Skeletons and other preps, of anatomy 

(707).Free. 

imitations, of papier mache (461 s. s., 

1767). 35 

Skelp, iron or steel. (See “ Iron.”) 

Skin, cosmetics and other applications 

I for + + (77). 50 

Skins, alpaca. Angora goat, and sheep, 
raw, with wool on, the wool is 
subject to the same rates as other 
wools of like description. (See 
“Wools.”) 


3. That no uuenumerated article can be classified under 773 if it assimilates in any of the particu¬ 
lars mentioned in 774a, to any enumerated dutiable article. 

4. That no article, which, is not otherwise definitely exempted from the payment of duty by law, 
is entitled to exemption under the similitude provisions on account of any similarity it may bear to 
any enumerated/ree article. 

5. That the similarity required is that the articles should be like (not identical with) those to which 
they assimilate. 

6. That when two or more rates of duty apply, or. in other words, when two or more classi¬ 
fications are equally applicable to an article, it is required to pay the highest rate provided for. 

7. Unenumerated articles manufactured of two or more materials, if their component of chief 
value should be exempt from duty when separately imported, were, in s. s., 6179, held to be duti¬ 
able at the highest rates chargeable on like manufactures of the dutiable component of chief value, 
and the free component ignored. But quaere, whether 775a applies to an article so constituted, and 
whether the article would not be dutiable under 7736 as an unenumerated mfd. article? 






















s 


SCHEDULE OF DUTIES. 


Per ct. 

all other than above, and including 
them if without wool, raw, dried, 
salted, or pickled, but unmfd. 

(605).Free. 

asses, dressed and finished (456 «). 20 

raw and unmfd. (605).Free. 

tanned for upper leather (456 a) . 20 

bear, dressed and made up, or ptl 3 % 
made up into robes or other articles, 

as mfs. of fur (461 s. s., 3351). 35 

birds, dressed + + (456 o, s. s., 695). 20 
imported for millinery pps. being 
the entire skins, with plumage, 
bills, and feet of small birds, crude 
and unmfd., only temporarily 
stuffed, etc., for preservation dur¬ 
ing voyage, dtbl. as crude orna¬ 
mental feathers (443 a, s. s., 1454). 10 

the same, in the state of dressed and 
finished birds, for millinery orna¬ 
ments (443 Z^). 50 

the same, in the state of birds stuffed 
for taxidermic and all other than 

millinery pps. (504).Free. 

bookbinders’ calf skins dressed and 

finished (456 h) . 20 

buffalo, tanned and dressed, but not 
made up (444 Jan. 28, 1862, Sept. 

28, 1863, Pembina, s. s., 3351).... 20 
wholly or ptly. made up into robes 
or other articles, as mfs. of fur 

(461 s. s., 3351). 35 

calf, tanned, or tanned and dressed 

(456 a) . 20 

chamois skins, as “skins dressed and 

finished” + .+ (456 a). 20 

cut into shape for gloves (as gloves) 

(458 s. s., 3759, 5923). 
deer, raw (605).Free. 


231 

S 

Per ct. 

dressed and finished, all + + (456 a, 

s. s., 4882). 20 

for drumheads (456a, s. s., 9918)... 20 
dressed kid or other, cut into shape for 
gloves, dtbl. as gloves under 458 
(s. s., 3759, 5923). 

leopard and tiger (444 s. s., 10,795). 20 

dried, but raw and uncured, all, -f + 
including specimens of natural his¬ 
tory sp. impt (605 s. s., 3328). Free, 
eider ducks, mfs. of (443 5, s. s., 6966). 50 

fish (573).Free. 

fur, dressed * (444 s. s., 3640). 20 

of all kinds, raw, or undressed (588 

•s. s., 4185,9603, 9731).Free. 

pulled. (See below “ Skins, plucked 
or pulled.”) 

for morocco, known as “ basils ” (456 c, 

s. s., 7862).10 

goat, other than Angora, raw, with 
or without the hair onf (605)..Free. 

embossed (456 6, s. s., 5705). 20 

rugs, t (See “ Rugs.”). 

gold beaters (598). Free. 

goose and swan, with feathers on, 

dressed (456 a, s. s., 724). 20 

same, feathers removed and only 
down left on the pelt (444 s. s., 

4974). 20 

grebe, with feathers on, crude (443 a, 

s. s., 3682). 10 

japanned calfskins (456 e). 30 

patent or enamelled + + (456 a).... 20 

kangaroo, dressed with fur on f (444 

s. s., 3640). 20 

without fur, tanned and dressed 

(456 6, s. s., 3640). 20 

kid and lamb, dressed and finished 
(456 6). 20 


* Fur skins, with trimming or pinking sewed on the edges, to be made into sleigh-robes, or 
small dressed skins or plates made into articles by sewing together parts thereof, to housed for lining 
various kinds of garments, or for making children’s cloaks and sacks, were held dtbl. as mfs. of fur 
(s. s., 3331, 4201). 

t Goat skins, cut in such forms that when attached they would constitute a rug, and the pieces 
forming each separate rug rolled by themselves, held to be dtbl. as rugs (s. s., 2825, 3063). Goat¬ 
skins, dressed and very loosely stitched together and called “robes,” but not finished for such, 
use, but susceptible of being taken apart and used as rugs; also goat-skins which had been once sewed 
together for use as rugs, and had been ripped up and shipped in pieces to evade payment of rug duty, 
were held dutiable as rugs (s. s., 3063, 5484). 

Goat-skins sewed together in a permanent manner and too large for use as, or to be made into rugs, 
without great loss and expense, but fitted for use as carriage- or sleigh-robes, were held to be dutiable 
as mfs. of fur (s. s., 1556, 3351, 3702). 































232 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Skins, lamb, whether Astrachan or Per¬ 
sian , dressed, as furs on the skin 

(444 s. s., 717). 20 

finished for use as rugs (461). 35 

with wool on, sewed together for coat 
linings, etc., as mfs. of fur (461 

s. s., 717, 8867, 9769, 10,324). 35 

leopard, dressed (444). 20 

mfd. or ptly. mfd., as mfs. of fur 

(461 s. s., 9642). 35 

raw (588).Free. 

morocco, finished (456 h) . 20 

for morocco, tanned but unfinished 

(456 c). 10 

nutria, raw (588 or 695).Free. 

of birds impt. for the feathers only 

(443 a, s. s., 9898). 10 

partially tanned H—h (456 a, s. s., 

. 4802). 20 

pickled, raw (605).Free. 

plucked or pulled, that is, “fur skins 
from which the long coarse hairs 
have been pulled or separated from 
the fur,” without further mf (588 

s. s., 238, 10,854, 10,901).Free. 

prepared for drumheads, not parch¬ 
ment (s. s., 9918). 

preserved raw, reported as “skins in 
the crust” or “slum-tanned ” (605 

s. s., 5222).Free. 

rabbit prep’d for making felt (444 s. s., 

6394). 20 

raw, or unmfd. -f- -f- whether dry, 
green, salted, or pickled (605)..Free. 
sable fur, cleaned and tipped, or ptly. 
dyed, but pelts wholly undressed 


(605 s. s., 1489).Free. 

tanned or dressed (444 s. s., 10,053). 20 
seal, as other fur skins. 

shark, raw (573).Free. 

sheep, dressed and finished (456 6, s. s., 

717, 2269, 2584, 8502). 20 

or sheep pelts, closely shorn, raw 
(605 s. s., 4069).Free. 


or goats, with wool or hair on, fin¬ 
ished, fit and intended for imme¬ 
diate use as rugs, dtbl. as rugs un¬ 
der former laws, but now as mfs. 
of W. -f + under 392 (Sept. 16, 
1865, and March 5, 1866, N. Y. 
s. s., 8484). 


Per ct. 

from Hawaii, with W. on, W. dtbl. 

(s. s., 3414). 

raw or unmfd. with the wool on, 
same rates as other wools (387). 
skin crosses, as mfs. of fur (461 s. s., 

10,883). 35 

with wool on, tanned or “tawed,” 
and dressed, but for other uses 
than as mats and rugs (456 6 s. s., 

2269, 2584, 8502). 20 

split cowhide, tanned and embossed for 
the mf of bags, satchels, etc. (456 6, 

s. s., 5635). 20 

swan. (Seeabove “ Skins, goose,” etc.) 
taken from American sheep abroad, 
pay duty on wool (s. s., 7067). 

tanned, all, -f -f (456 a). 20 

kip as leather -h -f under, 455 (s. s., 

7963). 10 

tiger and cheetah, undressed (588 s. s., 

9731).Free. 

upper-leather, dressed, calf-skin and 

all other kinds (456 a). 20 

vicugna, with wool on, same as Alpaca 
(Jan. 31, 1859, Phila., see above 
“Skins, Alpaca,” etc), 
waste, such as rabbit skin cuttings or 


strings (472 s. s., 9886). 10 

white fox, undressed (588 s. s., 437). 

Free. 

whips, made of partially tanned (461 
S-. s., 6257). 35 


Skirting, hemmed cotton cloth, dtbl. as 
C. cloth (s. s., 8297). 

Skirts, balmoral, and goods of like de¬ 
scription, or used for like pps. wholly 
or ptly. of wool, wstd. or hair, made 
up or mfd., except knit goods (396). 

49j cts. per lb. and 60 

Skivers, or split skins, as other skins. 

Slabs, iron. (See “Iron.”) 

slate, for tables (130). 30 

steel. (See “Steel.”) 
of marble (none to be computed at less 
than 1 inch in thickness in measur¬ 
ing) (124).$1.10 per cubic ft. 

Slack coal, rule as to screens for (s. s., 
3952). 

Slate books, or pocket memorandum 
slates of surface coated paper (420 
s. s., 6781, 9878, 


35 





































s 


SCHEDULE OF DUTIES. 


30 


10 


25 


45 


60 


Per ct. 

chimney pieces, mantels, table-tops 

and all other mfs. of + -f (130). 30 

in strips for mf. of wood-pencils (130 

s. s., 11,228). 

from the quarry, not skipped or trim¬ 
med nor fitted for use* (773as. s , 

400). 

same, if fitted and ready for use (l30 

s- 400). 30 

pencils (466).4 cts. per gross. 

Slates, ground glass, as toys (436 s. s., 

9002). 35 

other than roofing (130). 30 

roofing! (131). 

patent iron, with mineral coating (215 

Jan. 9, 1860). 

porcelain, painted or decorated, for 
settings of jewelry, fancy boxes, and 
furniture, classified as porcelain 

ware (100 a, s. s., 618). 

plain (100 6 , s. s'., 618). 55 

school (130 s. s., 3082, 9002, 9878). 30 

Slaths, as pickets, rough (225 s. s., 2045 

7378). JO 

finished or planed (230). 35 

Sledges, blacksmiths (156)..2^ cts. per lb. 
Sleeve buttons, ornamental, as jewelry 

(452 s. s., 5315, 9832). 

others. (See ‘‘ Buttons. ’ ’) 

Sleigh robes, of fur (461 s. s., 6078 , 

7063). 

Sleighs, according to material ch. v. 

of immigrants. (See “Immigrants.”) 
Slides, lantern- of glass (108 s. s., 7473 , 

10,859). 

of a public lecturer arriving in the 

U. S. (686 s. s., 9232).Free. 

microscope and lantern (108 s. s., 

10,859,11,237). 60 

“Sliped” wool, dtbl. as washed wool 
(s. s., 8414). 

Slipper carpeting, dtbl. as wstd. mfs. 
under 392 (s. s., 2452). 


50 


35 


60 


233 

S 

Per ct. 


cloths, acc. to mat. 
patterns, embroidered, C. emb. with 
wstd. (373 5, 398 s. s., 7965). 

60 cts. per lb. and 60 
wool. (See “Woolens.”) 
paper, engraved and printed in 
colors, as printed matter under 423 

(s. s., 339). 25 

Slippers, same as shoes, 
bath, C. emb. with wstd. (373 5, 398 

s. s., 8126).60 cts. per lb. and 60 

metal embroidered (215, 373 5, s. s., 

10,546, 10,766). 45 

Slop-chest of vessel, profits on sales from 
(s. s., 10,112). 

“Slot” machine for distributing choco¬ 
late (215 s. s., 9158). 45 

Slabbing waste (388).30 cts. per lb. 

Small importations, collection of duties 
on ( s.s., 7947). 

Smalts (61 a, s. s., 6276). 25 

Smelling salts, Allchin’s, as carbonate of 
ammonia (10 s. s., 7381). 

If cts. per lb. 

Smelters’ works may be designated as 
bonded warehouses under regs. ( 795 ). 
Smelting and refining, 
bullion, assay of (s. s., 11,151). 
impt. ores and crude metals in bond 
(s. s., 10,585). 

ores, metals in bond, amendment of 
regs. of Jan. 8 , 1891 (s. s., 10,831). 
ores and metals in bond, ores and 
metals to be kept separate and dis¬ 
tinct, etc. (s. s., 10,835). 

Smelts. (See “Fish.”) 
fresh, frn., naturally frozen (293 s. s., 

7989).I of 1 ct. per lb. 

fried in oil (295 s. s., 8393). 30 

Smoked goose breasts (312 s. s., 7961)... 25 
Smokeless powder, free entry under act 
of Feb. 24, 1891 (s. s., 10,987).Free. 
Smokers’ X articles, all -f -f-, including 


* The rulings in s. s., 400 seem to me to be clearly erroneous. If the articles under considera¬ 
tion were manufactures, they were expressly provided for then as now, as mfs. of slate-)—and if 
rough as taken from the quarry, were certainly not mfd. In no case could they be properly classified 
as unenumerated mfs. 

t 1200 slates counted as 1000 under trade custom (s. s., 2396). 

X Certain earthenware match-safes 7iot dtbl. as “smokers’ articles” (s. s., 2395). Nor wax-matches 
in small tin boxes (s. s., 2289). But mechanical cigar- and pipe-lighters, and the materials or parts 
thereof held to be dtbl. as “smokers’ articles” (s. s., 3067). 


































234 

S 


SCHEDULE OF DUTIES. 


Per ct. 

pipes (exc. common clay) and pipe 
bowls, cigarette books, cigarette 
book covers, pouches for smoking or 
chewing tobacco, and cigarette paper 

in all forms (468 a) . 70 

Smokers’ articles, ash receivers not dtbl. 
as (s. s., 7328). 

bronze figures surrounding receptacles 
for ash receivers (468 (i, s. s., 7176).. 70 
canes, contg. pipes (468 a, s. s., 3692). 70 


cigar cases (468 a, s. s., 8379). 70 

cutters (468 a, s. s., 8957). 70 

common clay pipes* (468 h). 


15 cts. per gross. 

lamps,pocket,dtbl. as (468a, s.s.,6908) 70 
leather cases, stems, mountings and 
all parts of pipes and pipe fixtures 


(468 a, s. s., 6040, 9725). 70 

receptacles for cigars, matches, etc., 
not dtbl. as (s. s., 8516). 
so-called “bouquet holders,’’ dtbl. as 
(468 a, s. s., 9924). 70 


tables and stands, according to ma¬ 
terial (s. s., 4559, 7245). 

Smoking opium. (See “Opium.’’) 

Smuggled goods, search warrant for (Pt. 

L, 1336 s. s., 5697). 
liquor, goods packed with (s. s., 7607). 

Snails (708).Free. 

Snakeroot, crude (560).Free. 

Snakes, living, not free as specimens of 
nat. hist. (251 s. s., 3445)... 20 

Snow-white cape wool, dtbl. as- scoured 
wool (s. s., 7589). 

Snuff and snuff flour of all descriptions, 
mfd. of tobacco, ground dry or damp, 
and pickled, scented, or otherwise 
(245, 801). 

50 cts. per lb. and int. rev. tax f of 
6 cts. per lb. 


s 

• Per ct. 

Snuffers and trays,according to materials. 
Soap, all (hard and soft) + +, including 
cr. palm oil soap and “softening,” 
so-called (79 c, s. s., 2434, 2920, 

6921, 7035, 7324, 9891). 20 

Calvert’s carbolic toilet (79 5, s. s., 

9474).15 cts. per lb. 

Castile (79 a).U cts. per lb. 

weight of (s. s., 9305, 10,661). 
cocoa soap, dtbl. as toilet (79 5, s. s., 

9891).15 cts. per lb. 

drawback on (s. s., 10,582). 
on caustic soda used in the mf of 
(s. s., 11,104). 

fancy perfumed (79 5). ...15 cts. per lb. 
greases and oils (see “ Urease”) (599). 

Free. 

medicinal (75 a, s. s., 7035, 7324). 25 

powder, as chem. compound (76). 25 

stock, olive foots or olive oil residuum 

(599 s. s., 6675).Free. 

oil residuum of olives, not soap stock, 
but free under 661 (s. s., 5840). 
palm nut stearine (599 s. s., 6175). 

Free. 

peanut oil, not cl. as (s. s., 6878). 
sublimate, proprietary (75 5, s. s., 

(6921). 35 

toilet, of all descriptions (795, s. s., 

9891).15 cts. per lb. 

Soapstone, cr. (651 s. s., 6559).Free. 

and mica waste ground together (773 5, 

s. s.,6559). 20 

Societies and Institutions incor¬ 
porated or established f for educa¬ 
tional, literary, philosophical, reli¬ 
gious or scientific purposes, or for 
the encouragement of fine arts, 
are entitled to the free entry of 
the following articles, specially 


* The Department, under the former law, decided that “ the expression ‘ pipes, clay, common or 
white,’ covered all clay pipes which contain no other compound than clay, and are without any 
additional component after being cast. The phrase referred to includes those made of common pipe¬ 
clay, which are cast with ornaments of heads, animals, or other designs. The French clay seems to 
be the common pipe-clay of France, and to be included in the word clay used in the statute quoted” 
(s. s,, 3722). 

t Snuff only, and not snuff-flour, is mentioned in paragraph 801 prescribing the internal revenue 
tax. 

4 The Treasury Department has decided that the word “established” here used, “ means insti¬ 
tuted by usage or by law, and is intended to include reputable institutions or societies not incorpor¬ 
ated” (s. s., 10,051). 























s 


SCHEDULE OF DUTIES. 


Per ct. 

imported in good faith for their 
use, and not for sale, to wit: 
hooks, maps, charts, and lithographic 
prints, not more than two copies 

in any one invoice (515).Free. 

casts of alabaster, bronze, marble or 

plaster of Paris (677).Free. 

drawings (677).Free. 

etchings (677).Free. 

gems (677).Free. 

paintings (677).Free. 

philosophical and scientific appa¬ 
ratus, instruments and prepara¬ 
tions (677).Free. 

regalia* (692 a) .Free. 

specimens of sculpture (692 a). Free, 
statues and statuary (677, 692 a). 

Free. 

animals brought into the U. S. tem¬ 
porarily (not over 6 months) for ex¬ 
hibition or competition for prizes^ 
offered by any agricultural or racing 
association, under regs. and bond 

(483 a) .Free. 

works of art, collections in illustration 
of the progress of the arts, science 
or manufactures, photographs, 
works in terra-cotta, parian, pot¬ 
tery, or porcelain, and artistic 
copies of antiquities in metal or 
other material hereafter imported 
in good faith for permanent ex¬ 
hibition at a fixed place by any 
society or institution established 
for the encouragement of the arts 
or of science (under bond and regs. 

as below) (759 a) .Free. 

for public monuments, all like arti¬ 
cles to the above imported in good 
faith by any society or association 
for the purpose of erecting a 
PUBLIC MONUMENT, and not in¬ 
tended for sale, nor for any other 
purpose than herein expressed 

(759 h) .Free. 

but bonds shall be given under such 


235 

S 

Per ct. 

rules and regulations as the Secre¬ 
tary of the Treasury may pre¬ 
scribe, for the payment of lawful 
duties which may accrue should 
any of the articles aforesaid be sold, 
transferred, or used contrary to 
this provision, and such articles 
shall be subject at any time, to 
examination and inspection by the 
proper officers of the customs 

(759 c).Free. 

but the privileges of 758 and 759 
not allowed to associations or cor¬ 
porations engaged in or connected 
with business of a private or com¬ 
mercial character (759 d). 
also, photographic pictures, paint¬ 
ings, and statuary, imported for 
TEMPORARY EXHIBITION by any 
association established in good 
faith and duly authorized under 
the laws of tfie United States, or 
of any State, expressly and solely 
for the promotion and encourage¬ 
ment of science, art, or industr}’’, 
and not intended for sale, subject, 
to regulations and bonds to export 
within 6 months (7585 and c).Free. 
but the Secretary of the Treasury 
may in his discretion, extend the 
period of expt. 6 months longer 
if applied for (758 d). 

Societies, beneficial, not entitled to free 
entry of regalia (s. s., 8043). 
benevolent, regalia for, dtbl. (s. s., 

7956). 

books, etc., for, regs. under former 
laws remain in force (s. s., 10,289). 
free entry of regalia, etc., rules for 
(s. s., 6041). 

incorporated or established to encour¬ 
age the saving of human life, life¬ 
boats, and life-saving apparatus, sp. 

imp. by (633).Free. 

literary, silverware and linens impt. 
for, dtbl. (s. s., 8847). 


* The term “regalia” to embrace only such insignia of rank or office, or emblems as may be worn 
on the person, or borne in the hand during public exercises of the society or institution, and not to 
include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of in¬ 
dividuals. 


















236 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Societies, model of public statue for pre¬ 
sentation to New York City (759 5, 

s. s., 10,023).Free. 

religious, candlesticks and sanctuary 
lamps, sp. irnpt. for presentation 

to (757 5, s. s., 8976).Free. ‘ 

candlesticks for use in processions of 

(692 s. s., 7712).Free. 

glass mosaic pictures for, * not free 
under (677 or 692 s. s., 9777). 
lamp or vessel, sp. impt. for free 
presentation to, if work of art, 
free under 757 h (s. s., 7753). 
paintings, statuary, fountains, and 
other works of art, excepting 
stained or painted window glass 
and stained or painted glass win¬ 
dows, impt. expressly for presen¬ 
tation to (7575, s. s., 7753)..Free, 
pamphlets for distribution by, not 
free (s. s., 7678). 

stained glass windows for, not works 
of art, but dtbl. under 122 (s. s., 
9121). 

“Stations of the Cross” pictures 
printed on metal, sp. impt. for 
presentation to (757 5, s. s., 8979). 

Free. 

Sockets, acme pick (215 s. s., 7041). 45 

of polished cylinder, malleable cast-iron 
(162 s. s., 6774).If cts. per lb. 

Soda, acetate, arseniate, carbonate, hypo- 
sulphate, phosphates, and all salts 

of + + (76). 25 

ash (83, see “Kelp.”) 

f of 1 ct. per lb. 
ash, so-called “ammoniaalkali,” dtbl. 

as (s. s., 9326).f of 1 ct. per lb. 

bicarbonate of (80).1 ct. per lb. 

bichromate and chromate of (82 s. s., 

6651, 10,999, 11,298)...3 cts. per lb. 
calcined or pearlash of soda (80, 774 a, 

May 10, 1866, Bost.)....l ct. per lb. 

caustic (81).1 ct. per lb. 

combined with lime (76 s. s., 9126). 25 
drawback on, used in the mf. of 
soap exported (s. s., 11,104). 
chlorate (709 s. s., 4109).Free. 


Per ct. 

chromate (82).3 cts. per lb. 

crystals (83).f of 1 ct. per lb. 

hydrate (81).1 ct. per lb. 

lime, as chem. comp. (76s.s., 9207)... 25 

lye (76). 25 

napthionate of (76 s. s., 9630). 25 

nitrate of, or cubic nitre (709 s. s., 

9457).Free. 

oleate of, as alizerine assistant under 
36. (See “Oik”) 

powders (76). 25 

prussiate of (76 s. s., 11,298, 11,354). 25 

sal (83).f of 1 ct. per lb. 

salt, “alpha naphthylamine mono- 

sulphonated” (76 s. s., 9343). 25 

silicate (84)...J of 1 ct. per lb. 

stannate of, compounded of peroxide 
of tin and caustic soda, peroxide ch. 

val. (76 s. s., 1584). 25 

sulphate, or salt-cake (85). 

$1.25 per ton. 
sulpho-vicinoleateof (Sees, s., 7011 
and 11,298.) 

super-carbonate (80).1 ct. per lb. 

tartrate of potassa and, or Rochelle 

salts (92).3 cts. per lb. 

uranate of (76). 25 

water. (See “Ginger ale.”) 
water glass, silicate of soda (84 s. s., 

4110).I ct. per lb. 

yellow prussiate of (76 s. s., 8586, 


11,354). 25 

Soden mineral water pastilles (76 s. s., 

9235). 25 

Sodium (metal) (710).Free. 

salicylate of (75 a, s. s., 3395). 25 

sulphite (76).;. 25 

sulpho-carbonate (75 a) . 25 

tungstate, pure (75 a). 25 

Sod oil (599 s. s., 10,962, 11,236)...Free. 

Softening liquor (773 6, s. s., 3750). 20 

Solanine, an alkaloid (76). 25 

Sole-leather, Spanish or other (455). 10 


Soles, cork, and W. as mfs. of W. -f -f 
under 392 (s. s., 8423). 

Soluble silicate, for paint (61 a, s.s., 3644) 25 
oil, as alizerine assistant under 36. 

(See “Oik”) 


^ Such an article impt. for presentation to such 
s. s., 7753). 


a society, would probably be free under 7576 (see 













































s 


SCHEDULE OP DUTIES. 


Per ct. 

Soot for fertilizing (600 s.s., 7201).Free. 

Sorghum seed (699).Free. 

Sorted wools, double duty on (s. s., 
11,307). 

Soufreraffine en masse. (See “Sulphur. ”) 
Sounds, cod, salted in barrels, as fish 
+ + pickled in barrels (292 s. s., 

1^23).1 ct. per lb. 

fish (507).Free. 

Sour crout. (See ‘ ‘ Sauer Kraut. ”) 
orange juice (631 s.s., 2345, 6589). Free. 
Soutij^che, metal, for military trimmings 

(215 s. s., 6547). 45 

South American doubloon, value in Ar¬ 
gentine is $15.70 (s. s. 3153). 

Souvenir albums, copyrighted. (See s.s., 
11,012, as to prohibited impt. of). 
Souvenirs, according to material or si¬ 
militude. 

produced prior to 1700, as antiquities 

(524).Free. 

Soy, Chinese, a sauce (287 s. s., 11,202). 45 

Spa, or spaw, mineral water, which see. 

Spangle ornaments (215 s. s., 7287). 45 

Spangles, plated (215 s. s., 5988). 45 

Spanish brown, color (61). 25 

flies, cantharides (560).Free. 

grass, for mf. of paper (670).Free. 

limes, or mamoncillos (580 s. s., 8595). 

Free. 

mackerel, thon-marine or tunny (293). 

f of 1 ct. per lb. 
vessels, discriminating duties on impt. 
by, suspended (s. s., 7834). 

Spar, adamantine, as emery (562 T. R. 

pp. 565, 586).Free. 

all mfs., -f (459)... 25 

mfs. of, artfl. teeth (459 s. s., 11,019). 25 
timber round and unmfd. (754 s. s., 

7521).Free. 

Spars, timber used for, and -j- -f (216).. 10 

Sparkling wine, vino nebiolo dtbl. as 
sparkling wine under 335 (s.s., 11,- 
211 ). 

Spartateen coral, as other coral. 

Sparterre, suitable for making or orna¬ 


menting hats (711).Free. 

(osier or willow) for basket-makers’ uses 

(4595, s. s., 3199. 30 

Spatulas, dtbl. under 167 (s. s., 7419. 

See “Knives.”) 


Spawn, mushroom, as seed (286 s. s., 

5714, 6342). 

Special Importations, 

Agriculture Department of, plants, 
etc., for (See “Agriculture.”) 
American artists, productions of, 757. 
(See “American or “Art.”) 
products. (See “American” or 
“Articles.) 

animals for breeding, 482. (See 
“Animals.”) 

or for exhibition, or for racing, 483. 

(See “Animals ” or “ Societies.”) 
or teams of, of immigrants, 483. 
(See “Animals” or “Immi¬ 
grants.”) 

associations. (See “Societies.”) 
books, maps, etc., for schools, institu¬ 
tions and societies,515. (See those 
titles). 

for United States or Library of Con¬ 
gress, 514. (See those titles), 
books, etc., of persons arriving from 
foreign countries, 516, 686. (See 
“Efi’ects” or “Immigrants.”) 
botanic garden, U. S. (See “Bo¬ 
tanic.”) 

effects, household (516), personal 
(752), or professional (686), of im¬ 
migrants, etc. (See “Eff'ects.”) 
Effects of foreign embassies, exemp¬ 
tion from duty is accorded hy comity 
to all articles intended for the per¬ 
sonal or family use of foreign am¬ 
bassadors, ministers, or charges d’ 
affaires to the U. S.; but this is not 
extended to the importations of sec¬ 
retaries of legations, attaches or 
consuls (July 11 , 1866, H. F. S). 
fine arts, impts. by societies and asso¬ 
ciations for promotion of. (See 
“ Societies.”) 

Hawaiian impts. (See “Hawaiian.”) 
immigrants, effects of (See “Immi¬ 
grants.”) 

Indian peltries, etc. (See “Indian.”) 
institutions, impts. for. (See “Insti¬ 
tutions.”) 

libraries, public, regalia, gems, statues, 
statuary and specimens of sculpture 
for. (See “Libraries, public.”) 






















238 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Special importations : 

Library of Congress, books, etc., for, 
514. (See “Library.”) 
life-boats and life-saving apparatus. 

(See “Life-boats.”) 
machinery for repair. (See 785). 
Maine, products of forests of, sawed or 
hewed in New Brunswick. (See 786 
and 787). 

metals, crude, for smelting or refining. 

(See provisions for, 795). 
Minneapolis Industrial Exposition, 
impts. for. (See Pt. I., 1380-84). 
presentation of works of art. (See 
“ Art, works of.”) 

public monuments. (See “Public.”) 
schools, colleges, etc., impts. for. (See 
“Schools.”) 

ship materials. (See “Ship,” etc.) 
societies, impts. for. (See “Socie¬ 
ties. ’ ’) 

works of art. (See “ Art ” or “ Soci¬ 
eties.”) 

World’s Columbian Exhibition. (See 
1394 and “World’s”). 
wrecks, whenever any vessel laden with 
merchandise in whole or in part 
subject to duty has been sunk in 
any river, harbor, bay, or waters 
subject to the jurisdiction of the U. 
S., and within its limits, for the 
period of two years, and is aban¬ 
doned by the owner thereof, any 
person who may raise such vessel 
shall be permitted to bring any mer¬ 
chandise recovered therefrom into 
the port nearest to the place where 
such vessel was so raised, free from 
the payment of any duty thereupon 
and without being obliged to enter 
the same at the custom house, but 
under suchregs. as the Secretary of 
the Treasury may prescribe (794). 

Free. 

Specific duties, mfrs. statement of cost 
of production of goods subject to, 
not required (s. s., 10,300). 
rates of duty, application of 821 c to 
goods paying (s. s., 10,444). 

Specimens of natural history, botany, and 
mineralogy, imported for cabinets 


s 

Per ct. 

or as objects of science, and not for 

sale (712).Free. 

of sculpture for societies and schools. 

(See “Societies and Schools.”) 

Spectacle cases, according to material, 
leather or papier mache (461 s. s., 

8997). 35 

frames, metal (119). 60 

parts of (215 s. s., 11,374). 45 

lenses, with their edges ground or 
beveled to fit frames (121 s. s., 

9134, 9399). 60 

Brazil, or Scotch crystal, ptly. mfd. 

(519 s. s., 7183, 7204)..'..Free. 

Spectacles (119). 60 

glass plates or disks for, rough-cut or 
unwrought, and suitable only for 

(591).Free. 

Spectroscopes, glass and metal, if gl. ch. 

V. (108 s. s., 9242). 60 

if metal ch. v. (215 s. s., 9242). 45 

Spelter. (See “Zinc.”) 

Spermaceti oils (46).8 cts. per gal. 

Sperm oil (46 s. s., 11,326). 8 cts. per gal. 
Spices, all + -f-, ground or powdered 

(326).4 cts. per lb. 

drug. (See “Drugs.”) 
medicinal, non-edible, cr. (560)...Free. 

not crude (24). 10 

ground olive nuts (773 h, s. s., 11,199). 20 

unground, the following, viz. : 
cassia, cassia buds, and cassia vera 

(713).Free. 

cinnamon, and chips of (714)..Free. 
cloves and clove stems (715)... Free, 
ginger root, unground, and not pre¬ 
served or candied (716).Free. 

mace (717).Free. 

nutmegs (718).Free. 

pepper, black and white (719). Free. 

cayenne (326 h) .2| cts. per lb. 

pimento (720).Free. 

Spiegeleisen (134).of 1 ct. per lb. 

Spike lavender oil (661).Free. 

Spikes, brass or composition (215). 45 

copper, or copper ch. val. (215). 45 

iron or steel cut (173).1 ct. per lb. 

wrought (176).1^*17 cts. per lb. 

Spiles, for wharves, round and unmfd. 

(754).Free. 

other than above (216). 10 






























s 


SCHEDULE OF DUTIES. 


239 

S 

Per ct. 


0*1 xci uu 

Spinach seeds (286 s. s., 8131). 20 

Spiral springs. (See below ‘ ‘ Springs. ’ ’) 
Spirit varnishes (56 s. s., 11,405). 

$1.32 per lb. and 35 

Spirits, ammonia (74).50 cts. per lb. 

_ aromatic (74).50 cts. per lb. 

distilled, and spirituous beverages and 
liquors. (See “ Liquors.”) , 
duty only on actual quantity im¬ 
ported (s. s., 5974). 
withdrawal from bond for use of U. 

S. (s. s., 7294). 

domestic, cannot be transferred to mfg. 
w. b. to be bottled for expt. (s. s., 
7233). 

exp. and returned, how to be treated 
(s. s., 6304). 

exp. and returned, no drawback of 
int. rev. tax (s. s., 5859). 
exp. and returned from Canada as 
being in illegal pkgs., re-packing 
not allowed (s. s., 5859). 
how extension of time for exporting 
obtained (s. s., 7262). 
re-imported, how quantity estimated 
(s. s., 6838). 

lac (627)..‘.Free. 

lavender (74).50 cts. per lb. 

med. preps, known as -f -f ( 74 ). 

50 cts. per lb. 
of muriatic ether (74)...50 cts. per lb. 
of nitrous ether (25 5)...25 cts. per lb. 

of nutmegs (74).50 cts. per lb. 

of rosemary (74). 50 cts. per lb. 

of turpentine (743).Free. 

Splice bars, railway iron or steel (181). 

1 ct. per lb. 


Split fence posts (755 s. s., 5867)..Free, 
peas (281 c).50 cts. per bush, of 60 lbs. 

Spoke bolts (223 s. s., 6614). 20 

Spokes for wheels, wood mfd. (230 T. R., 

p. 592). 35 

Spoke-sbaves (215). 45 

Sponge, artfl. flowers of (443 5, s. s., 

8385). 50 

Sponges ( 86 ). 20 


Spool-blocks for linen thread, val. not 
over 13 cts. per lb. not dtbl. (s. s., 
7844). 

shaped beams for carpet looms. (See 
“Beams.”) 


thread. (See “ Thread.”) 

Spools, Ruhmkorf. (See “Rubmkorf 


spools.”) 

wooden (230). 35 

wound with thread, dtbl. (s. s., 7529). 

Spoons, bone or horn (460). 30 

India rubber (461). 35 

metal (215). 45 

wooden (230). 35 

Sporting pps., explosives for. (See 
“Explosive substances.”) 

rifles (169). 25 

Spot nets, silk as laces (413 ct). 60 


Sprats, in brine in tins or kegs, as her¬ 
ring (295 s. s., 8843, 10,101, 11,369) 30 
in oil, as sardines (291 s. s., 2136, 
11,369). 

or -brisling, pickled or salted (294 a, 

s. s., 8843).^ ct. per lb. 

Sprigs, iron or steel, not over 16 ozs. per 

1000 (177 a) .2} cts. per M. 

over 16 ozs, per 1000 (177 5 ). 

2 | cts. per lb. 

other than above (215). 45 

Springfield, Mass., a port of delivery 
(s. s., 10,316). 

entitled to privileges of 1. T. act (s. s., 
10,630). 

Springs, metal (215). 45 

Spring steel, as steel sheets under 146. 

Spruce frames for handling barbed wire 

(230 s. s., 6825). 35 

spar timber, round and unmfd. (754 

s. s., 7521).Free. 

Spunk (721).Free. 

Spun silk (410 h) . 35 

Spurs, saddlery (215). 45 

and stilts used in the mf of earthen, 
stone and crockery ware (722). 

Free. 

other, mfd. of clay (101 5, s. s., 186)... 55 
Spyglasses, ifgl. ch. v. (108 s. s., 5977 , 


7248). 60 

metal ch. v. (215). 45 

small, brass ch. val. (s. s., 5876 ). 45 

Spun silk warps (414a, s. s., 6109). 50 

Squares, bone or horn (460). 30 

ivory (462). 40 

metal (215). 45 

wood (230). 35 

Squills, or scilla, crude (560), 


Free. 











































240 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Squirrel plates, skins dressed and joined 
to form large pieces (461 s. s., 4201, 

8517). 35 

tails, dyed or dressed, as dressed furs 
on the skin (444). 20 


St. Paul, Minn., a port of entry (s. s., 
9006). 

Stained glassware. (See “Glass.”) 
or painted glass window (122«, s. s., 

9121, 10,902). 45 

or painted window glass (122 a, s. s., 

10,377). 45 

Stair rods and eyes of metal (215). 45 

Stamping and branding, etc., of impt. 
goods (777 s. s., 10,445, 10,637, 
10,711, 10,714, 10,832, 10,842, and 
see regs. at the end of Part III.), 
and gauging of impt. liquors (s. s., 
9099). 

bay rum must be stamped as dist. spts. 

(s. s., 7121). 

of cigars (s. s., 7017, 10,381). 
of cigars sent to general order (s. s., 
9652). 

sold by customs authorities (s. s., 
6207). 

of domestic cigars, re-impt. (s. s., 
5055). 

entries covering impt. goods not 
marked, etc., null and void (s. s., 
10,842). 

of impt. prep, smoking opium (s. s., 
10,304). 

of re-impt. domestic liquors (s. s., 
10,703). 

Stampings, forged steel, parts of bicycles, 

nearly finished (215 s. s., 8894). 45 

Stamps for cigarettes (s. s., 8237). 
for overweight cigarettes (s. s., 9813). 
metal, nickel-washed (215 s. s., 6711). 45 

not required to be afiixed to pkgs. of 
prune juice (s. s., 7687). 

wood, Chinese (230 s. s., 6435). 35 

Stamp tax, foreign, on cigars, an element 
of dtbl. value (845s. s., 10,403, 
10,783). 

Stand covers, jute and metal, jute ch. 
val. (215, 373 5, s. s., 6660). 45 


s 

Per ct. 

Stannate of soda (76). 25 

Starch, including all preparations, from 
whatever substance produced, fit for 

use as starch (323).2 cts. per lb. 

arrow root (488 s. s., 11,090, but see 

also s. s., 10,277, 11,406).Free. 

burnt, or gum substitute (324). 

11 cts. per lb. 

corn (323).2 cts. per lb. 

corn starch residuum (773 a, 472? 

s. s.,6269). 10 

potatoes and wheat mixed (323 s. s., 

7511).2 cts. per lb. 

potato (323 s. s., 5737, 5722). 

2 cts. per lb. 

rice (323).2 cts. per lb. 

sago flour, not dtbl. as (s. s., 11,061, 
but see also s. s., 10,612). 

“sago flour,” so-called, but known as 
“Tahiti arrow root” (323 s. s., 

10,954).2 cts. per lb. 

tapioca flour* (323 s. s., 10,277, 

11,406).2 cts. per lb. 

waste, so-called, used for sizing (7735, 

s. s., 6949). 20 

when root and other flours to be els. 
as, under new tariff (s. s., 10.277). 

Stars, metal (215). 45 

Statementto accompany invoices required 
by sec. 8 of act of June 10, 1890 
(8345, s. s., 11,169). 

Stations of the Cross, so-called, not free 
under 677 or 692 (s. s., 10,017, 
10,689). 

Statistical classifications. (See changes 
s. s., 9437). 

Statistics, Bureau of. Schedule A, classi¬ 
fication of foreign commodities in 
monthly returns (s. s., 11,248). 

Bureau of. Schedule B, classification 
of domestic commodities exported 
(s. s., 11,249). 

collection of, of coastwise trade of Great 
Lakes (s. s., 10,596). 
of fisheries, reports of, required (s. s, 

7261). 

Statuary for societies, etc. (See “So¬ 
cieties.”) 


* In a recent decision (s. s., 11,406), the Board of Gen. Appraisers held that while flake and pearl 
tapioca are free under 720 as a “food product,’’ tapioca-flour is dtbl. as starch. 



























s 


SCHEDULE OP DUTIES. 


Statuary imported for exhibition. (See 
“Paintings and Statuary.”) 

Statuary + + (465). 15 

But the term “Statuary”) as herein 
used* shall be understood to include 
only such statuary as is cut, carved, 
or otherwise wrought by hand from 
a solid block or mass of marble, 
stone or alabaster, or from metal, 
and the professional production of 
a statuary or sculptor only (465). 

Statuary and other works of art, the 
production of American artists re¬ 
siding temporarily abroad (757 a). 

Free. 

but subject to regulations (757 c). 

Statuary, specially impt. (See “Art,” 

“ Societies,” “ Schools,” and “ In¬ 
stitutions.”) 

absence of consular certificate, not 
conclusive (s. s., 11,394). 

alabaster or spar, copies of ( 459 ). 25 

a dressed wax figure for church, not 
free as, under 677 or 692 (s. s., 9974). 
a monument not statuary (s. s., 7072). 
bronze, how classified (s. s., 6181, 
9744). 

cast in molds, made by sculptor of ori¬ 
ginal (465 s. s., 3926). 15 

carved crucifix with figure attached, 
all of wood for church (692«, s. s., 

11,230).Free. 

carved in wood for church, when with¬ 
out sculptors’ certificate, are dtbl. 
under 230 (s. s., 6034). 
church altars and their appendages 
not els. as (s. s., 6032). 
church, when free under 677 (s. s., 
7274). 

copies by professional sculptors, other 


241 

S 

Per ct. 

than the original, held to be statuary 
under 465 (s. s., 5926). 
definition of under former laws by the 
Supreme Court of U. S. (s. s., 
9744). 

executed abroad wholly by frn. work¬ 
men, without the supervision of the 
American artist who prepared the 
model in the U. S., not free under 
757 a (s. s., 9730, 9809). 
marble columns or pedestals not els. as 
(s. s., 11,038). 

marble copies of, if not works of art 


(125). 50 

marking of, under sec. 6 of act of Oct. 

1, 1890 (s. s., 11,320). 
metal copies of, if not the production 
of sculptor (215). 45 


moulded of cement and sand, dtbl. as 
earthenware (s. s., 8209). 
not tools of trade of an architect (s. s., 
10,405). 

of marble, not in full relief, dtbl. as 
mfs. of marble + + under 125 (s. s., 
7254). 

of plaster, decorated, dtbl. as earthen¬ 
ware (s. s., 7744, 11,224). 
plaster or terra-cotta, white (101 h, 


s. s., 11,204). 55 

same, decorated (101 «). 60 


wax figures for exhibition at museum 
not statuary (s. s., 9009, 11,175). 
wooden, for a church (s. s., 6034). 

Statue to be erected by Surgical Associa¬ 
tion of America, free entry (759 &, 
s. s., 11,269).Free. 

Statuettes, in china, porcelain, parian, 
bisque, earthen, stone and crock¬ 
ery-ware, if plain white (100 Z>).... 55 

same^ if painted, tinted, enameled. 


^ The Board of Gen. Appraisers hold that “the use of the term ‘as herein rather than ‘as 
used in this act,’ limits the operation of the restrictive and qualifying clause quoted in this para¬ 
graph, and that it is not applicable to statuary provided for in the free list ” (s. s., 11,230). 

“The term ‘statuary,’ as used in the law generally and subject to the above limitation, is under¬ 
stood to be confined in its application to ‘figures representing living or deceased creatures, of what¬ 
ever species, real or imaginary, in full relievo insulated in every part,’ and which may be formed of 
marble, plaster, bronze, galvanized zinc, or other material appropriate to the composition of an 
‘object of taste.’ Sculptures of figures, in mezzo-relievo, cannot, therefore, consistently with the con¬ 
struction of the law given by the Department, be admitted” as statuary. (Treas. Regs, of 1857, p. 
603.) See further definitions of (s. s., 4416). Marble rustic cross not classifiable as statuary (s. s., 
4240). See s. s., 5155, as to the evidence to be required by the appraiser as to statuary. 

16 















242 

S 


SCHEDULE OF DUTIES. 


Per cl. 

gilded, or otherwise decorated or 

ornamented (100 a) . 60 

Statuettes,bronze * (215 s. s., 11,222).... 45 

terra-cotta, decorated (100 a, s. s., 

7307). 60 

Statutes, construction of by Department 
(T. D., 15). 

Stauffer’s lubricant (76 s. s., 9986)....'.... 25 

Stave-bolts (755).Free. 

Stavesacre, crude (560).Free. 

not crude (24). 10 

Staves, wood of all kinds (227 s. s., 

3694, 4680, 7495). 10 

Stays, boiler, wrought-iron or steel (157). 

cts. per lb. 

Steamboat laws, chief officers of customs 
to impose penalties for violation of 
(S.S., 11,114). 

not a tool of trade (s. s., 7048). 

Steam dredge, dtbl. (s. s., 1380, T. D. 19. 
duty on repairs to, when not en¬ 
rolled or licensed ( s. s., 11,322). 
engines, forgings for, of iron or steel, 
weighing each 25 lbs. or more (153). 

1 ^ 1 ^ cts. per lb. 
“merry-go-round,” so-called, not free 
as tool of trade but dtbl. under 215 

(s. s.,9352). 45 

motors, drawback on (s. s., 10,632). 
packing, of earth, hair and moss 

(773 5, s. s., 6287). 20 

ships, bonds for unlading at night (s.s., 
6752). 

tubes, pipes, flues, or stays of wrought- 

iron or steel (157).2^ cts. per lb. 

vessels, amended regs. regarding (s. s., 
10,809). 

foreign, naturalized, inspection of 
(s. s., 10,122). 

imported from Canada, dtbl. (s. s., 
8975). 

Steamer-shafts. (See “Steel.”) 

Steamers, drawback on coal of (s. s., 
5752). 

manifests of cargoes exp. in (s. s., 
5810). 


Per ct, 

small iron, irnpt. as cargo (215 s. s., 

469). 45 

supplies for, cannot be withdrawn from 
bond under an export entry (s. s., 
9577). 

Steamship boilers, chem. compound for 
cleansing, dtbl. (s. s., 11,304). 

Stearine (773 5, s. s., 5049, 5091, 

9220). 20 

palm-nut kernel (599 s. s., 6175). 

Free. 

residuum, also known as “hard-pitch,” 

‘‘ candle-tar,” “ candle-residuum, ’ ’ 
and “colopony” (773 5, s. s., 

5049). 20 

when fit only for soapstock (599). Free. 

Steel. 

all metal produced from iron or its ores, 
which is cast and malleable, of what¬ 
ever description or form, without re¬ 
gard to the percentage of carbon con¬ 
tained therein, whether produced by 
cementation or converted, cast or 
made from iron or its ores by the 
crucible, Bessemer, Clapp-G-riffiths, 
pneumatic, Thomas-Grilchrist, basic, 
Siemens-Martin, or open-hearth 
process, or by the equivalent of 
either, or by the combination of two 
or more of the processes, or their 
equivalents, or by any fusion or other 
process which produces from iron or 
its ores a metal either granular or 
fibrous in structure, which is cast 
and malleable, excepting what is 
known as malleable iron castings, 
shall be classed and denominated as 
steel (150). 

no allowance or reduction of duties for 
partial loss or damage in consequence 
of rust or discoloration, to be made 
upon any description of iron or steel, 
or upon any article, wholly or partly 
mfd. of iron or steel, or upon any 
mfr. of iron or steel (149). 


* Bronze statuettes awarded as premiums by Paris Exposition held to be free under 740 of the 
act of 1883, as defined by s. s., 6566. But quaere. Is this correct as to a nif. of dtbl. mat. ? The de¬ 
cision (s. s., 6566) had reference only to a cup mfd. of gold which is free as bullion, and then only 
as a similitude under the provisions of the last clause of section 2499 of that act for free simili¬ 
tudes. 



















s 


SCHEDULE OF DUTIES. 


243 


Per ct. 

Steel Manufactured, 

All specified forms of^ 

1. General, to wit: 

% alloys, used as substitutes for steel 
tools, 

bars {see proviso below), excepting 
axle-bars and railway bars, 
beveled {see proviso below), 
tapered {see proviso below), 
billets, 
blanks, die-, 
blocks, die-, 

blooms (other than for railway tires 
or wheels) by whatever process 
made, 

castings, all descriptions and shapes 
of, dry sand, iron or loam-moulded, 
cogged ingots, by whatever process 
made, other than those for railroad 
tires and wheels, 

connecting rods {see proviso below), 
crank-pins, 
shafts, 
die-blanks, 
die-blocks, 

gun-barrel-moulds, not in bars, 
hammer-moulds, or swaged steel, 
ingots and cogged ingots (other than 
for railway ties and wheels) by what¬ 
ever process made, 
pins, crank- and wrist-, 
piston-rods {see proviso below), 
pressed, sheared, or stamped shapes, 
or blanks of, + +, 
plates, of, -f -f {see proviso below), 
propeller shafts {see proviso belowX 
rods, connecting and piston {see pro¬ 
viso below), 

saw plates {other than circular) wholly 
or partly mfd., 
shafting, 

shafts, steamer, crank and other, 
shapes of, pressed, sheared or stamped 
{see proviso below), 
sheets of, + +, 

slabs, by whatever process made, 
steamer shafts, 

steel in all forms and shapes, + -f, 
substitutes for steel tools, alloys used 
as, 

swaged steel or hammer moulds. 


Per ct. 

tapered bars {see proviso below), 
tools, alloys used as substitutes for, 
wrist-pins. 


all the above classes of steel, + -f, 
val. not over 1 ct. per lb. (146 a). 


val. over 



of 1 ct. per lb. 

1 

ct.. 

not over 1 % cts. 

(146 h)., 



of 1 ct. per lb. 

val. over ; 

1 4 
‘TIT 

cts.. 

not over Ixs cts. 

(146 c).. 



of 1 ct. per lb. 

val. over 1 

1 8 
'ttj- 

cts.. 

not over 2^ cts. 

(146 d). 



.x% of 1 ct. per lb. 

val. over 

2^ cts. 

, not over 3 cts. 

(146 e).. 




val. over 

3 

cts., 

not over 4 cts. 

(146/). 




val. over 

4 

cts.. 

not over 7 cts. 

(146 s-).. 




val. over 

7 

cts.. 

not over 10 cts. 

(146 A).. 




val. over 

10 

cts.. 

not over 13 cts. 

(146 2*).. 




val. over 

13 

cts., 

not over 16 cts. 

(146 i)... 




val. over 

16 

cts. 

(146 k\ 


7 cts. per lb. 


provided^ that 

any of the above bars or rods, of what¬ 
ever shape, or section, which are 
cold-rolled, cold-hammered, or pol¬ 
ished in anyway, in addition to the 
ordinary process of hot-rolling or 
hammering, there shall be paid be¬ 
sides the rates on such ordinary bars, 
rods, strips or sheets, (152 a) 

i of 1 ct. per lb. in addition, 
strips, plates, or sheets of steel of what¬ 
ever shape (other than the polished, 
planished, or glanced sheet steel, 
otherwise provided for), which are 
cold-rolled, cold-hammered, blued, 
brightened, tempered, or polished 
by any process to such perfected 
surface finish or polish better than 
the grade of cold-rolled, smooth only, 
otherwise provided for, there must 
be paid, besides the rates provided 
for on plates, strips, or sheets of 
steel of common or black finish, in 
addition thereto (1521) 

11 cts. per lb. 
















244 

S 


SCHEDULE OF DUTIES. 


. Per ct. 

SteA Manufactured: 
circular saw plates must pay 1 ct. per 
lb. in addition to the above duties 
on other saw plates (152 c). 
band, hoop, scroll, or other + +, val. 
at not over 3 cts. per lb., and not 
over 8 inches wide and less than 
I of an inch thick. 

than N 0 .10 w. g. (140 a). 

1 ct. per lb. 

thinner than No. 10 and not thinner 
than No. 20 w. g. (1400- 

ItV cts. per lb. 

thinner than No. 20 w. g. (140 c). 

lx% cts. per lb. 
same, when valued at higher prices 
than above: 

val. over 3 cts. and not over 4 cts. 

per lb. (146/).l^^ cts. per lb. 

val. over 4 cts. and not over 7 cts. 

per lb. (146 p').2 cts. per lb. 

val. over 7 cts. and not over 10 cts. 

per lb. (146 h) . 2xt) cts. per lb. 

val. over 10 cts. and not over 13 cts. 

per lb. (146i).3^ cts. per lb. 

val. over 13 cts. and not over 16 cts. 

per lb. (146i).4^ cts. per lb. 

val. over 16 cts. per lb. (146/r). 

7 cts. per lb. 

no article + +, wholly or ptly. mfd. 
from sheet, plate, band, hoop or 
scroll steel, or of which such steel 
shall be the material of ch. val., 
shall pay a lower rate of duty than is 
imposed on such steel material (151). 
all band, hoop, and scroll steel, galvan¬ 
ized or coated with any other metal 
must pay f of 1 ct. per lb. '‘'‘more 
duty ” than the rates imposed upon 
corresponding gauges or forms of 
common or black sheet or taggers’ 
steel (143 a). 

and all hoop, or band steel, cut to 
length, or wholly or ptly. mfd. into 
hoops or ties for baling pps., or 
flared, splayed or punched, with or 
without buckles or fastenings, and 
barrel hoops of steel, must pay f(5 
of act. per lb. “more duty'' than 
that imposed upon the steel of which 
they are made (140 c?.). 


Per ct. 

barrel hoops, see above last paragraph, 
boiler or other plate steel (except saw- 
plates otherwise provided for), not 
thinner than No. 10 w. g., sheared 
or unsheared, and skelp steel 
sheared or rolled in grooves, 
val. at not over 1 ct. per lb. (138 a). 

of 1 ct. per lb. 
val. over 1 ct. and not over cts. 

(138 h) .of 1 ot. per lb. 

val. over lx% cts. and not over 2 cts. 

(138 c).A of 1 ct. per lb. 

val. over 2 cts. and not over 3 cts. 

(138(7).IxVcts. per lb. 

val. over 3 cts. and not over 4 cts. 

(138e)..Ix^cts. per lb. 

val. over 4 cts. and not over 7 cts. 

(138/).2 cts. per lb. 

val. over 7 cts. and not over 10 cts. 

(138^).2t^ cts. per lb. 

' val. over 10 cts. and not over 13 cts. 

(138 h) ...3^ cts. per lb. 

val. over 13 cts. (138 7). 45 

provided, that all plate iron or steel 
thinner than No. 10 w. g. shall pay 
duty as iron or steel sheets (138^). 
and all steel sheets or plates (except¬ 
ing tin and terne plates and taggers’ 
tin), when galvanized or coated with 
zinc, spelter, or other metals, or an 
alloy thereof, must pay 

I of 1 ct. per lb. “ more duty ’’ 
than the rates imposed upon corres¬ 
ponding gauges or forms of common 
or black sheet or taggers’steel (143 a). 
sheet steel, polished, planished, or 
glanced, by whatever name desig¬ 
nated (144 a). 2^ cts. per lb. 

^movided, that all plate, sheet, or tag¬ 
gers’ steel, by whatever name desig¬ 
nated (other than such polished, 
planished, or glanced), which has 
been pickled or cleaned by acid, or 
by any other material or process, or 
which is cold-rolled, shall pay 

^ of 1 ct. per lb. “ more duty ” 
than the corresponding gauges of com¬ 
mon or black sheet or taggers’ steel 
(144 h). 

sheets of, common or black, including 
all steel, com. known as common 

















s 


SCHEDULE OF DUTIES. 


Per ct. 

or black taggers’ steel, and skelp 
steel + +, val. at not over 3 cts. 
per lb. as follows: 

than No. 10 and not thinner 
than No. 20 w. g. (142 a). 

1 ct. per lb. 

thinner than No. 20 and not thinner 
than No. 25 w. g. (142 5). 

ItV cts. per lb. 

thinner than No. 25 w. g. (142 c). 

1^ cts. per lb. 

all corrugated or crimped (142 cZ). 

1t^ cts. per lb. 
but all common or black sheet steel 
not thinner than No. 10 w. g. 
must pay duty as plate steel (142 e). 
galvanized or coated. (See provi¬ 
sions for above under “Boiler 
steel.”) 

sheets or plates of steel, or taggers’ 

steel,coated with tin or lead, or with • 

a mixture of either or both of these 
and other substances, by the dip¬ 
ping or any other process, and 
com. known as tin- or terne-plates 
and taggers’ tin, 

until July 1, 1891 (145)...! ct. per lb. 
on and after July 1,1891 (143 5) 

2^ cts. per lb. 
taggers’. (See above “sheet steel” 
and “sheets of steel.”) 
corrugated or crimped sheet steel 

(142 cZ).cts. per lb. 

flat, with longitudinal ribs for the 
mf. of fencing, valued at not over 
3 cts. per lb. (1475). 

T% of a ct. per lb. 
forgings for axles,, iron or steel, -f +, 
without reference to the stage or 

state of mf. (154).2 cts. per lb. 

of iron or steel, or both combined, 
of whatever shape, or in whatever 
stage of mf + + (139 a). 

2x% cts. per lb. 
provided, that no such forgings, by 
whatever process made, shall pay 
less duty than 45 per cent. (139 5). 
of iron or steel, for vessels, steam 
engines, and locomotives, or parts 
thereof, of 25 lbs or more (153). 

1^^ cts. per lb. 


245 

S 

Per ct. 

plates or sheets, galvanized or coated 
with zinc or spelter, or other 
metals, or any alloy thereof, ex¬ 
cepting what are known com¬ 
mercially as tin plates, terne- 
plates and taggers’ tin, pay in 
addition to the duty on like 
plates, not galvanized or coated 
(143 a). 

f of 1 ct. per lb. in addition. 
coated with tin or lead, or with a 
mixture of which these metals 
are a component part, by the 
dipping or any other process, and 
commercially known as tin plates, 
terne-plates and taggers’ tin, 
until July 1, 1891 (145) 1 ct. per 
lb. on and after that day (143 5). 

2^ cts. per lb. 
scrap-, wrought- or cast-, but nothing 
deemed scrap-steel, except waste or 
refuse steel, that is fit only to be 

remfd. (134)....of a ct. per lb. 

sheet-, polished, planished or glanced, 
by whatever name designated (144a). 

2i cts. per lb. 
all other plate, sheet or taggers’ steel, 
by whatever name designated, which 
has been pickled or cleaned by acid 
or other material or process, or 
which is cold-rolled, smooth only, 
not polished, pays 

5 of 1 ct. per lb. more duty 
than the corresponding gauges of com¬ 
mon or black sheet or taggers’ steel 
(144 5). 

wire rods {see “ Wire rods.”) 
flat, with longitudinal ribs for the 
mf. of fencing, valued at not over 3 
cts. perlb(1475)....T^of act. per lb. 

2. Railway and Ship-steel, to wit: 
forgings of iron or steel, or both 
combined, for vessels, steam-engines 
and locomotives, or parts thereof, 
weighing each 25 lbs. or more (153). 

lx% cts. per lb. 
rails, flat, punched (141). 

x% of 1 ct. per lb. 
railway bars, wholly or partly of 

(141).T^of 1 ct. per lb. 

fish-plates (181).1 ct. per lb. 











SCHEDULE OF DUTIES. 


246 

S 

Per ct. 

Steel Manufactured : 

splice-bars (181).1 ct. per lb. 

T-rails (141).^ of 1 ct. per lb. 

tires, locomotive, car, and other 
railway, or parts thereof, wholly 
or partly mfd. (185 a). 

2^ cts. per lb. 
wheels, or parts of, of iron or steel, 
and steel-tired wheels for railway 
purposes, whether wholly or 
partly finished (185 a). 

cts. per lb. 

wheels, imported with iron or 
steel axles fitted in them, dtbl. 
together at (185 c)..2i cts. per lb. 
ingots, cogged ingots, blooms or 
blanks for above tires or wheels, 
without regard to degree of mf. 

(185 5).If cts. per lb. 

3. Structural steel, to wit: 
angles, 
beams, 

building-forms, 
bulb-beams, 
car-truck channels, 
channels, 

columns, and parts and sections of, 

deck-beams, 

girders, 

joists, 

posts, and parts or sections of, 

T T columns and posts, and 
all other structural shapes of steel, 
whether plain or punched, or 
fitted for use (137). 

of 1 ct. per lb. 

Steel, Manufactures of, to wit : 
anchors, or parts of (153). 

1^ cts. per lb. 
and iron nails, so-called, but button 

mat. (215 s. s., 6397). 45 

angles (137 s. s.,8634).T^of 1 ct. per lb. 
anvils (iron or steel, or both, com¬ 
bined), by whatever process made 

(155).2^ cts. per lb. 

axle bars and blanks (154). 2 cts. per lb. 
axle-shaped, dtbl. under 146 (s. s., 
1486). 

axles, and parts thereof (154). 

2 cts. per lb. 

axles, when fitted in wheels, or parts 


s 

Per ct. 

of, are dutiable at the same rates 
as the wheels (185 c). 
forgings for, of iron or steel, with¬ 
out reference to the stage or state 

of mf. (154 ct).2 cts. per lb. 

beads and bead trimmings of (215 s. s., 

2994). 45 

“Bessemer sheet-iron,” so-called, as 
steel in sheets. 

blacksmiths’ hammers and sledges 

(156) .24 cts. per lb. 

blooms, how weight ascertained (s. s., 

8195). 

bodkins (178 s. s., 10,653). 35 

boiler plate shearings, as scrap (s. s., 
11,356, but see also s. s., 9490). 
boiler tubes, flues or stays, wrought 

(157) .24 cts. per lb. 

bolt blanks (158).24 cts. per lb. 

bolts, with or without threads or nuts 

(158) .24 cts. per lb. 

brads, not exceeding 16 oz. to the M. 

(177 a) .24 cts. per M. 

exceeding 16 oz. to the m. (177 h). 

2f cts. per lb. 
chain or chains, of all kinds, of steel 
not less than f of an inch in diame¬ 
ter (164 a).1 t^ cts. per lb. 

chains of less than f and not less than 
I of an inch (1645)...l3^ cts. per lb. 
of less than f of an inch (164 c). 

24 cfs. per lb. 
but no chain or chains to pay less 


than 45 per cent. (164 c?). 

Buckthorn strips (215 s. s., 8325). 45 

buttons (215). 45 


coiled motor springs (215 s. s., 7166).. 45 
cotton ties pay ^ of 1 cent, per lb. 
more duty than the hoop or band 
iron or steel from which they are 
made (140 d). 

crop ends, of billets, blooms, or rails 
dtbl. as steel -j- -h under 146 (s. s., 
6544, 7359, 9358). 

crowbars (156).24 cts. per lb. 

crucible rope rods, val. over 34 cts. 
dtbl. under 146 as steel -f -h (s. s., 
6356). 

cutlery -f -f (215). 45 

drawing plate blanks as forgings under 
139 (s. s., 9028). 






















s 


SCHEDULE OF DUTIES. 


Per ct. 


dress shields (215 s. s., 8958). 45 

edge tools + + (215 s. s., 7783). 45 

embossing dies (215 s. s., 9889). 45 


files, file-blanks, floats, and rasps, of 
all cuts and kinds, 
not over four inches long (168 a). 

35 cts. per doz. 
over 4 and under 9 inches long 

(168 h) . 75 cts. per doz. 

9 inches long and under 14 inches 

(168 c).$1.30 per doz. 

14 inches long and over (168 d). 

$2.00 per doz, 

fish plates (181).1 ct. per lb. 

floats. (See above “Steel files,” etc.) 
flues, boiler, wrought (157). 

2^ cts. per lb. 

foils and foil blades (215). 45 

forgings of, for axles, without refer¬ 
ence to the stage or state of mf 

(164).2 cts. per lb. 

+ +, of whatever shape, or in what¬ 
ever stage of mf. (139 a). 

2^ cts. per lb. 
but no forgings of iron or steel, or both 
combined, to pay less (139 h) than 45 
for vessels, steam engines and loco¬ 
motives or parts thereof, weighing 
each 25 lbs. or more (153). 

liro cts. per lb. 
forgings, steel wire drawing plates, not 
els. as (s. s., 6413). 
forks. (See “Forks.”) 

German sickles (215 s. s,, 7818). 45 

hammers, blacksmiths’ (156). 

2i cts. per lb. 

all others than blacksmiths’ (215)... 45 
heavy bars of, for mf. into structural 
forms, but not advanced beyond con¬ 
dition of bars provided for in 146, 
are dtbl. at the rates of that para¬ 
graph (s. s., 8096). 
hinges, finished, and hinge-blanks 

(158). 21 cts. per lb. 

hoops for baling pps. of band or hoop 
iron, or steel, wholly or ptly. mfd., 
and barrel hoops of iron or steel, 
pay of 1 ct. per Tb. more duty than 
that imposed on the hoop or band 
iron or steel of which they are made 
(140 cZ). 


247 

S 

Per ct. 

knife blades, for pocket knives. (See 
“Knives.”) 

knives. (See “Knives.”) 
locomotive tires and rings for (185 a, 

s. s., 6549).2^ cts. per lb. 

manufactures, articles or wares H—f-? 
wholly or ptly. of, whether wholly 

or ptly. mfd. (215). 45 

nails cut (173).1 ct. per lb. 

hob, wrought (174).4 cts. per lb. 

horseshoe (174).4 cts. per lb. 

wire. (See “ Nails.”) 

wrought -f -f (174).4 cts. per lb. 

nuts, wrought (176).1^ cts. per lb. 

as parts of, and with bolts (158). 

2\ cts. per lb. 
old railroad, of Am. mf. entered free 

under 493 (s. s., 11,287).Free. 

paragon wire, dtbl. as steel + + under 
146 (s. s., 7877). 

pens (204).12 cts. per gross. 

pipes, or tubes, wrought (157). 

2^ cts. per lb. 

plates, engraved (180). 25 

plates, octagon form, for mf of circu¬ 
lar saws, dtbl. under 146 and 152 c 
(s.s., 9367). 

points, so-called “nails” with orna¬ 
mented heads for mf of buttons, 

etc. (215 s. s., 7659). 45 

point trimmings (215 s. s., 11,382). ... 45 
railway wheels, etc. (See above 
“ Steel railway.” etc.) 
rasps. (See above “Steel files,” 
etc.) 

re-melting, so-called, being steel slabs, 
dtbl. under 146 (s. s., 8971). 

rivets (182).2^ cts. per lb. 

rolling mill scales and cinders (202 

s. s., 8463). 20 

rope, construction of proviso 148 1 
(s. s., 10,760, 11,380). 
rope rods. (Seeabove “Crucible,” 
etc.) 

saws. (See “Saws.”) 
saw plates for band saws, dtbl. under 
146 (s. s., 6272). 

scissors (215 s. s., 10,920). 45 

screws. (See “Screws.”) 
shank, under 140 or 146 according to 
value (s. s., 11,371). 




























248 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Steely Man,ufactures of: 
sheet, in strips, whether drawn through 
dies or rolls, un tempered or tempered 
of whatsoever width of an inch 
thick or thinner, ready for use or 

otherwise (148/). 50 

sheet, known as clock spring material 
dtbl. under 146 (s. s., 6176). 
sheets and plates + + are dtbl. under 
146 (s. s., 7585, 8690). 
sheets, plates, wares or articles of steel 
enameled or glazed with vitreous 
glasses, plain and of one color 


(171). 45 

ornamented, or of more than one 

color (172). 50 

shoe buckles or slides (215 s. s., 9382). 45 

shoes, horse, mule and ox (176). 

lx% cts. per lb. 

shovels (215). 45 

skates (215). 45 


slabs, dtbl. under 146 (s. s., 8341). 
sledges, blacksmiths' (156). 

cts. per lb. 

other than blacksmiths’ (215). 45 

spikes, cut (173).1 ct. per lb. 

wrought (176).1;^ cts. per lb. 

splice bars, railway (181)..! ct. per lb. 
sprigs, cut, not exceeding 16 oz. to M. 

(177 a).cts. per M. 

exceeding 16 oz. to the M. (177 h). 

2f cts. per lb. 


squares (215). 45 

stays, boiler, wrought (157). 

2^ cts. per lb. 
straw colored in strips, or pendulum 

wire (148/, s. s., 11,426). 50 

strips (215 s. s., 7166, 9212, 9507). 45 

cold-rolled, dtbl. under 146 (s. s., 
11,372). 

for dress steels (215 s. s., 8449). 45 


Steels, of all sizes, finished or unfinished : 
val. not over$l perdoz. pieces (167 a). 

10 cts. per doz. and 30 
val. over $1, and not over $2 (167 h). 

35 cts. per doz. and 30 
val. over $2, and not over $3 (167 c). 

40 cts. per doz. and 30 
val. over $3, and not over $8 (167 d). 

$1.00 per doz. and 30 
val. over $8 (167 e...$2.00 per doz and 30 I 


Per ct. 

Steel swords and sword-blades (166). 35 

tacks, cut, not exceeding 16 oz. to the 

M (177 a) .2f cts. per M. 

exceeding 16 oz. to the m. (177 h). 

2| cts. per lb. 
tools and implements finished (215s.s., 

8535). 45 

track tools (156).cts. per lb. 

tubes, boiler, and other wrought (157). 

2^ cts. per lb. 

for bicycles (157 s. s., 11,040). 

21 cts. per lb. 

(but see also s. s., 6778, 10,844). 
for umbrella handles (215 s. s., 7425). 45 
or pipes for mf. of magazines for 
shot-guns (157 s. s., 6186). 

2? cts. per lb. 
so-called, but really mfs. of steel and 

brass (215 s. s., 7174).. 45 

washers, wrought (176) IxV cts. per lb. 

wedges (156).2} cts. per lb. 

wire. (See “Wire.”) 
wire blooms dtbl. under 146 as billets 
or bars (s. s., 4999). 
bored for hypodermic syringes (215 

s. s., 8685). 45 

cable. (Sees, s., 6376). 
drawing-plate blanks, forged only 
(139a, s. s., 9028)..2^ cts. per lb. 

but not less (139 h) than. 45 

in coils not smaller than No. 5 w. g. 

(See s. s., 9882). 

plates, forgings for, ptly mfd. (215 


s. s.,6415). 45 

rods, Bessemer, dtbl. val. (See s. s., 
5724, 6158). 

yards (215). 45 

Stems, of plants, etc., med. and not edi¬ 
ble, crude + + (560).Free. 

pipe (468 s. s., 9725). 70 

tobacco (738).Free. 


Stencilling of damaged goods in bond 
(s. s., 7193). 

Steps, carriage, malleable iron unfin¬ 
ished (162 s. s., 10,386).!I cts. per lb. 

Stereoscopes, glass ch. val. (108 s. s., 
10,331). 60 

Stereoscopic slides, sp. impt. by lecturer 

(686 s. s., 9232).Free. 

views, printed or photographed (423 
s. s., 3211, 5574).. 25 

































s 


SCHEDULE OF DUTIES. 


Per ct. 


same, on glass (108 s. s., 4695). 60 

if works of art (465 s. s., 3142).... 15 

Stereotype paper (422 s. s., 7077). 25 

Stereotype plates (180). 25 


same, broken, dtbl. as type-metal 
under (208 as. s., 1559. 

II cts. per lb. for lead therein. 
Stibic acid, so-called, but white oxide of 


antimony (76 s. s., 9706). 25 

Stick-lac (626).Free. 


Sticks, dyers’ (220 5 s. s., 6370, 11,219). 20 
of bamboo reeds, and of partridge, 
hair wood, pimento, orange, myrtle, 
and other woods + + in the rough, 
or not further mfd. than cut into 
lengths suitable for sticks for um¬ 
brellas, parasols, sunshades, whips, 

or walking canes (756 e) .Free. 

Sticks for umbrellas, parasols, and sun¬ 
shades, finished or not, plain 

(4H«). 35 

same, carved (471 5). 50 

walking, wholly or ptly. mfd. (230)... 35 

Stilettos (215). 45 

Stilts, used in the mf. of earthenware, 
porcelain, and stoneware (722).Free. 

Stirrups, saddlery (215). 45 

Stockings. (See “Hosiery.”) 

Stock locks, metal (215). 45 

Stoles, silk ch. val. (413a, s. s., 2851)... 60 

Stomach pumps, according to material. 
Stone, artificial pumice (773 5, s. s., 

6409). 20 

ballast, if landed (773 a, s. s., 374, 

1424, 1542)... 10 

brown sand-, hewn or cut straight, but 

not smooth (128 s. s., 8645). 40 

burr rollers with iron axles and flanges 

(215 s. s., 7140). 45 

carvings, in soapstone, elaborate, not 
stoneware, but dtbl. under 773 5 

(s. s., 9042). 20 

clay, ptly. metallic (202 a, s. s., 1055). 20 

ground Cornish (773 5, s. s., 10,647, 

11,240). 20 

freestone, granite, sand- and all other 
building and monumental except 


249 

s 

Per ct. 

marble, unmfd. and undressed 

+ + (127).11 cts. per cubic ft. 

same, hewn, dressed and polished 

+ + (128). 40 

Stones, agates, unmfd. (476).Free. 

agates, onyx and crocidolite, pieces of, 
polished for cabinet pps. (773 5, 

s. s., 8928, 9211). 20 

ayrstones, fit for use as whetstones 

(608 T. K, p. 586),.Free. 

burr, in blocks, rough or mfd. * and 
not bound up into mill-stones 

(723).Free. 

same, mfd. or bound up into mill- 


stones (126). 


15 

cliff, unmd. (723). 



cobble (773 a. s. s. 5877). 


10 

color or mullers (773 5, s. 

s., 5048). 

20 

cornelian, unmfd. (557)... 



curling, or quoits (552)..., 



filtering, mfd. wholly or ptly. (773 5).. 

20 


unmfd. (773 a). 10 

flint, ground or unground, and flints 

(574 s. s., 8842).Free. 

for grinding wood pulp (129 s. s., 

8120, 9080).$1.75 per ton 

glass, not set. (See “ Compositions.”) 
granite, paving and other, unmfd. and 
undressed (127 s. s., 6785). 

11 cts. per cub. ft. 

same, dressed (128).. 40 

grind- (artfl. included) finished or un¬ 
finished (129 s. s., 8120, 8313, 9080). 

$1.75 per ton. 
lime, rough, for burning as cr. mineral 
(773 a, or 651 May 8,1866, Detroit). 10 
lime and sand used for sinking cribs 

for piers (773 a, s. s., 35). 10 

lithographic, engraved or lithographed 

(180,774 a). 25 

not engraved, (636 s. s., 1925). Free, 
old engraved, dtbl. (180 s. s., 1925). 25 

load- (638).Free. 

mill. (See “Buhrstones. ”) 

oil, as hones (608).Free. 

paving, unmfd. and undressed except 
marble (127)...11 cts. per cub. ft. 


* The two provisions for burr-stones in 126 and 723 are identical with those in 406 and 668 in 
the late law, excepting that in 723 of the present law, the syllable “un ” is omitted from “manu¬ 
factured.” This seems to me to be a clerical oversight and directly conflicts with the provision in 
126. Qttaere, Does the highest rate provision in 776 apply in regard to articles in the free list? 










































250 

S 


SCHEDULE OF DUTIES. 


Per ct. 


Stones, paving-, hewn, dressed or pol¬ 
ished (128). 

polished, hewn or dressed (128 s. s., 

7163, 8645). 

precious, cut but unset (454 a, s. s., 

6279). 

if set (not as jewelry) and + -f 

(4545). 

imitations of, unset, mfs. of collodion 
(21 c, s. s., 8767). 

60 cts. per lb. and 


rough uncut (557).....Free. 

polishing (684).Free. 

pumice (723).Free. 

rag (773 a). 

rotten (723).Free. 


sawn slabs (128 s. s.. 7163). 

tomb- and head-, hewn and dressed 
(128, s. s., 7163). 

touch- (773 a). 

whet- (608).Free. 

Stoneware, beer mugs and jugs with 
metal attachments (215 s. s., 10,123). 
bottles or jugs, containing liquors, etc. 

(336 A, s. s., 5053).3 cts. each. 

common drain pipe (99 s. s., 8794). 

dolls and dollheads (436). 

ink bottles (99 s. s., 11,205). 

glazed (1015, March 16, 1866, 

Boston). 

jugs, common, with trade mark, im¬ 
pressed in plastic state (99 s. s., 

8078, 8167). 

common or brown (99). 

ornamented or decorated, etc. (100 a). 
plain white, not ornamented (100 5)... 
resembling parian (1015, s. s., 3819).. 

toy marbles (436). 

toys, all others than dolls, dollheads 
and marbles H—h decorated or 

ornamented (100 a). 

same, plain white (1005). 

Storage charges for, on goods sent to 
warehouse (s. s., 9514). 
for “overflow” goods (s. s., 8402). 
on unclaimed goods (s. s., 7027). 
sale of duty paid bonded goods for 
(s. s., 10,044). 

of domestic spirits bonded for expt. 
(s. s., 7230). 

Storax or styrax (724).Free. 


40 

40 

10 

25 

25 


10 

40 

10 

45 

25 

35 

25 

55 


25 

25 

60 

55 

55 

35 


60 

55 


s 

Per ct. 

Stormy days, discharge of cargo on (s. s., 
5906). 

Storm glasses, according to mat. ch. v. 

(s. s., 10,486). 

Stove polish, plumbago (773 5, s. s., 
6403). 20 

Stoves and stove plates, cast-iron (161). 

1^ cts. per lb., 
of sheet- and cast-iron, sheet-iron ch. v. 

(215 s. s., 3587). 45 

Stowaways subject to capitation tax (s. s., 
7940). 

Strait’s oil (76). 25 

Strasburger bitters (332 s. s., 10,734). 

$2.50 per pf gal. 

Straw baskets, hats, hoods or bonnets, 

and all other mfs. of -f + (460). 30 

baskets, lined and ornamented with 
wool or wstd. dtbl. under 392, as 
mfs. + + of W. or wstd. (s. s., 
3419). 

ornamented with wstd. emb. (398 

s. s., 3419).60 cts. per lb and. 60 

braids, plaits, laces, etc., for hats 

(518).Free. 

braids of horsehair and, dtbl. under 
398 (s. s., 11,368). 

60 cts. per lb. and 60 
braids of metal and straw, straw ch. 

V., as mfs. of (460 s. s., 11,370). 30 

coverings for empty bottles, not usual 
coverings (s. s., 8046, 8960). 

flax (356).$5 per ton. 

hats, flats and braids, in part of other 
material dtbl. according to material 
of ch. V. (s. s., 11,342) 

knives (215). 45 

manufactures of -f + (460). 30 

matting. (See “Matting.”) 

not free as paper stock (s. s., 11,018). 

pulp for paper makers (773 5, s. s., 

2428, 8643). 20 

twisted, for forming braids, etc. (460). 30 

Strawberries, crushed, as fruit juice 
(339 a, s. s., 11,396)..60 cts. per gal. 


Straws, for juleps and other drinks (460, 

Sept. 18, 1874, N. Y). 30 

Strayed cattle, domestic, returned (493 

s. s., 10,367).Free. 

Stretchers for umbrellas, etc. (See 
“Umbrellas.”) 








































SCHEDULE OF DUTIES. 


S 


Per ct. 


Strings, cat, whip, or worm-gut (529). 

Free. 

gut and metal for musical instruments, 

met. ch. V. (215 s. s., 6768). 45 

other, for musical instruments, accord¬ 
ing tQ material (s. s., 4483, 9786). 
racquet gut, so called (529 s. s., 6579, 

10,397).Free. 

silk, for musical instruments (414 a, 

s. s., 5874). 50 

violin,'silk (414 a, s. s., 10,339). 50 

Strontia, acetate of (76). 25 

carbonate of (76). 25 

mineral carbonate of (725).Free. 

muriate of (76). 25 

nitrate of (76 s. s., 6172). 25 

oxalate of (76). 25 

oxide of, and protoxide of strontian 

(725).Free. 

Strontianite, or mineral carbonate of 

strontia (725).Free. 

Strontium (202). 20 

Structural iron for beet-sugar factory, 
dtbl. (s. s., 11.252). 

Structural iron, separate parts of frame¬ 
work for floors, dtbl. separately (s. s., 
7773). 

shapes, iron or steel (137 s. s., 7617, 

7773). Aofl ct. per lb. 

Strychnia or strychnine, and all salts of 

(87).40 cts. per oz. 

Stubbs’ steel rods, as steel in bars acc. 
to value under 146 (s. s., 7314). 
steel wire, classification of (s.s., 7337). 

Studs, as jewelry 452 s. s., 5315).'..... 50 

Stuffed birds not suitable for millinery 

ornaments (504 s. s., 6320).Free. 

Stuffing for leather, grease and oils, fit 

only for (599).Free. 

Stummels, short pipes (468 s. s., 4925). 70 

Stump joints, iron or steel (215). 45 

St. Paul, Minn., a port of entry (s. s., 
9006). 

Sturgeon, for curing or smoking (293 

s. s., 8347.f of 1 ct. per lb. 

imported for prep, and sale (293 s. s., 

6604).I of 1 ct. per lb. 

Styptic cotton (75 a, s. s., 4987). 25 

Styrax (724).Free. 

Subacetate of copper, or verdigris (749). 

Free. 


251 

S 

Per ct. 

Sublimate of soap, med. proprietary, 

(75 a, s. s., 6921). 25 

Subordinates, Government or collectors 
not responsible for acts of (s. s., 
8871). 

Subsidy certificates, Mexican, not mdse. 

(s. s., 8665)...Free. 

Substances, explosive. (See “Explo¬ 
sive substances.”) 

expressly used for manure (600)..Free, 
mineral, in a crude state + + (651). 

Free. 

metallic, crude -f- -f (202 a) . 20 

vegetable, crude orunmfd. -f + (653). 

Free. 

fibrous, unmfd. or undressed -f + 

(597).Free. 

Substitutes for butter (266). 6 cts. per lb. 

coffee -f -f- (321).1J cts. per lb. 

Succinic acid (473).Free. 

Succory root, as chicory, raw, dried or 
undried, but unground (533). ..Free, 
roasted, ground or prepared + -f 

(817).2 cts. per lb. 

Sugar, adjustment of transportation 
entries of (s. s., 11,117). 
application of new act (s. s., 10,515). 
bags, wrecked and imported empty, 
dtbl. (s. s., 8279). 

beet-machinery for cultivating ground 
for, dtbl. (s. s., 10,981). 
for manuf. and refining of (237 c, d, 
s. s., 10,826, 10,981, 11,161). 
structural iron for factories dtbl. 
s. s., 11,252). 

beet seed (699).Free. 

box shooks -f -f (228). 30 

cake, Chinese, as sugar (s. s., 9029, 
10,907). 

candy, valued at not over 12 cts. 

per lb. (238).5 cts. per lb. 

all other. (See “Confectionery.”) 

cane (773 a, 2068, 7734, 10,978). 10 

slips for cultivation (699).Free. 

classification of, on re-sample or re-test 
(s. s., 10,100). 

coloring matter for (773 h, s. s., 5732). 20 
comparison of tests of sugar (s. s., 
8808). 

delivery of, at interior port prior to 
April 1, 1891 (s. s., 10,833). 








































252 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Sugar, delivery of, on and after April 1, 

1891 (s. s., 10,697, 10,707). 
drawback on, exported on or after 
April 1, 1891 (s. s., 10,849). 
exported prior to April 1,1891 (s. s., 
11,003). 

used in the nif of confectionery and 
other articles no longer allowed 
(s. s., 11,119). 

used in the mf of tobacco not al¬ 
lowed (s. s., 11,129). 
exchange of samples for testing (s. s., 
9739). 

free entry, under act of Oct. 1, 1890, 
regs. (s. s., 10,601, 10,7031). 
grape or glucose (240). | of 1 ct. per.lb. 
Hawaiian Islands, “ most favored na¬ 
tion” clause. Sup. Ct. decision 
(s. s., 8317). 

in bags, tare on (s. s., 7547, 10,135). 
machinery purchased abroad and 
erected in a heet-sugar factory and 
used in the production of raw 
sugar in the U. S. from beets pro¬ 
duced therein, free until July 1, 

1892 (237 c) .Free. 

duty paid on such machinery since 
January 1, 1890, to be refunded 
(237 d). 

maple, as other sugar (s. s., 9058, 
11,176). 

new regulations for re-sampling and 
re-testing (s. s., 9611). 
nonpareil (white) as confectionery -f- + 

(239 s. s., 9520, 11,207). 50 

polariscopic, duty assessed on test 
(s. s., 8430). 

test at original port, basis of duty 
(s. s., 6654). 
entry by (s. s., 7503). 
pumpings, as molasses (s. s., 10,514). 
rate of duty on refined in bond, with¬ 
drawn during March, 1891 (s. s., 
10,699). 

raw, the provisions of reciprocity 
treaty exempting them from duty 
do not entitle other nations to like 
exemption on the footing of the most 
favored nations (s. s., 6292, 8317). 
refined, exportation of, for benefit of 
drawback (s. s., 10,974). 


Per 

regulations for refining (s. s., 10,638). 
retention of on wharf (s. s., 6105). 
samples, amendment of s. s., 10,601 
(s. s., 10,7031). 

Dutch standard (s. s., 11,141). 
sampling and classification of (s. s., 
5725, 5858, 6021, 6859, 6911). 
if entered for immediate transpor¬ 
tation in bond (s. s., 11,289). 
scales for weighing (s. s., 7959). 
tare on (s. s., 7429, 7547). 
tests of (s. s., 10,141). 
tinctured, colored or in any way adul¬ 
terated after being refined (238). 

5 cts. per lb. 

withdrawal of, after April 1, 1891 
(s. s., 10,578). 

Sugars, on and after April 1, 1891, all 
not above No. 16, Dutch standard 

in color (726).Free. 

all above No. 16 (237 a). 

of 1 ct. per lb. 
But all such sugar above No. 16 must 
pay yV of 1 ct. per lb. in addition to 
the above rate, when exported from, 
or the product of any country when 
and so long as such country pays, 
or shall hereafter pay, directly or 
indirectly, a bounty on the exporta¬ 
tion of any sugar included in this 
grade greater than is paid on raw 
sugars of a lower saccharine strength; 
and the Secretary of the Treasury 
is required to prescribe regs. to carry 
this provision into eflfect (237 h). 

The provisions of this act providing 
terms for the admission of imported 
sugars and molasses and for the pay¬ 
ment of a bounty on sugars of do¬ 
mestic production shall take effect 
on the first day of April, eighteen 
hundred and ninety-one; (241 a) 
Provided, that on and after the first 
day of March, eighteen hundred and 
ninety-one, and prior to the first 
day of April, eighteen hundred and 
ninety-one, sugars not exceeding 
number sixteen Dutch standard in 
color may be refined in bond without 
payment of duty, and such refined 
sugars may be transported in bond 








s 


SCHEDULE OF DUTIES. 


Per ct. 

and stored in bonded warehouse at 
such points of destination as are 
provided in existing laws relating to 
the immediate transportation of 
dutiable goods in bond, under such 
rules and regulations as shall be 
prescribed by the Secretary of the 
Treasury (241 b). 

tinctured, colored, or in any way adul¬ 
terated, after being refined (238). 

5 cts. per lb. 
sugar drainings and sweepings (726). 

Free. 

melada, and concentrated melada 

(^26).Free. 

concrete (726).Free. 

molasses and concentrated molasses 

(^26).Free. 

syrups of sugar cane juice (726).. Free. 

tank bottoms (726).Free. 

(For provisions as to bounty to pro¬ 
ducers of domestic sugars, see para¬ 
graphs 231 to 236 and 241.) 

(For provisions relating to reciprocal 
trade see paragraphs 762 to 772. 

Also title “ Treaties in this sched¬ 
ule. ) * 

Sulfonal, chem. comp. (76 s. s., 9276).... 25 

Sulphanitic acid, “ Beta naphthylamine 
mono-sulpho acid,” which see. 

Sulphate of alumina (9). 

of 1 ct. per lb. 

ammonia (10 c).J of 1 ct. per lb. 

no allowance for increased weight 
on account of absorption of moist¬ 
ure (s. s., 11,105). 

antimony, so-called, but really an artfl. 


253 

S 

Per ct. 

pbide or golden sulphuret of anti- 

iiiony(76). 25 

baryta, mfd. (49 5).$6.72 per ton. 

unmfd. (49 a).$1.12 per ton. 

artificial (51).| of 1 ct. per lb. 

cinchonidia (690 s. s., 5901).Free. 

copper or blue vitriol (12).2 cts. per lb. 

drawback on (s. s., 10,449). 
iron or copperas (23).T%of 1 ct. per lb. 
lime, calcined (97 s. s., 10,567). 

$1.75 per ton. 

ground (97).$1 per ton. 

unground (680).Free. 

magnesia, or Epsom salts (34 c). 

T% of 1 ct. per lb. 

manganese (76). 25 

morphia (35).50 cts. per oz. 

potash, crude or refined (685).Free. 

quinia (690 s. s., 6268).Free. 

quinidia (690 s. s., 6268) .Free. 

soda, or salt cake (85)...$1.25 per ton. 

zinc (76). 25 

Sulphide, arsenic or orpiment (489).Free. 

copper paste (773 5, s. s., 1863). 20 

sodium, crude (76 s. s., 6188). 25 

Sulphides + + (76). 25 

Sulphite of antimony, ore, cr. (485). Free. 
Sulphonated naphthol, sodium salt of (76 

s. s., 9457). 25 

Sulpho-vicinoleate of soda, castor oil 
ch. val. (37 s. s., 7011). 

80 cts. per gal. 

Sulphur 4- + (727 s. s., 8442).Free. 

carbonate of lime and magnesia, ground 


together (773 5, s. s., 8816). 20 

invoiced as “ soufre rafl5ne en masse ” 

(727 s. s., 8442).Free. 

lac or precipitated (727).Free. 


chem. comp, known as penta-sul- 

* The rates of duty on sugar from certain countries under these provisions on and after January 
1, 1892, will be as follows, viz.: 

All sugars not above No. 13 Dutch standard in color on their polariscopic tests, and all tank 
bottoms, sirups of cane-juice, or of beet-juice, melada, concentrated melada, concrete aud 
concentrated molasses, testing by the polariscope 7 iot above 75 degrees (763-4). 

of 1 ct. per lb. 

All sugars above No. 13 Dutch standard in color to be classified by said standard aud pay as 
follows : 

All above No. 13 and not above No. 16 (765).cts. per lb 

All above No. 16 and not above No. 20 (766).cts. per lb 

All above No. 20 (767). cts. per lb. 

Molasses testing above 56 degrees (768). 4 cts. per gal. 

Sugar drainings and sweepings dtbl. either as molasses or sugar according to polariscopic 
test (769). 






































254 

S 


SCHEDULE OF DUTIES. 


Per ct. 

Sulphur ore, as pyrites, or sulphuret of 
iron in its natural state, contg. in 
excess of 25 per cent, of sulphur, 
except on the copper contained 

therein (727).Free. 

recovered (727 s. s., 10,937).Free. 

refined (88 a, s. s., 8442)...$8 per ton. 
sublimed, or flowers of (88 h). 

$10 per ton. 

Sulphurets as sulphides 4—h (76). 25 

Sulphuric acid + + (5). 5 of 1 ct. per lb. 
which at the temperature of 60° Fah¬ 
renheit does not exceed the specific 
gravity of l.^®(m 5 for rise in mfg. 
super-phosphate of lime or artfl. 
manures of any kind, or for agricul¬ 
tural pps. (728).Free. 

Sulphuric ether (25 a) .40 cts. per lb. 

Sumac, crude (560 s. s., 4461).Free. 

ground (89). tV of 1 ct. per lb. 

extract (26 a) .f of 1 ct. per lb. 

Sunday-schools, magic lantern slides for 
(677 s. s., 10,619)....Free. 

Sundays, closing of custom houses on, 
legal (s. s., 10,522, 11,327). 

Sunn (597).Free. 

Sunshades, covered with silk or alpaca 

(470 a). 55 

covered with other material (470 h).... 45 
sticks for, if plain (finished or un¬ 
finished) (471 a). 35 

if carved (471 6 ). 50 

ribs, stretchers, and frames, or parts 
of, according to material. 

Super-carbonate of soda (80). 1 ct. per lb. 

Super-phosphate of lime for fertilizing 
(600 s. s., 7764).Free. 

Supplies for steamers, cannot be with¬ 
drawn from bond under an export 
entry (s. s., 9577). 

for vessels, withdrawals (s. s., 6457, 
6532, 7199). 

drawback on (s. s., 9733). 
remaining in warehouse after three 
years from date of importation, 
dtbl. (s. s., 8822). 

Suppositories (75 a). 25 

Surcingles brought in with free horses 
(483 s. s., 6777).Free. 

Sureties on cartage bond, death of, does 
not invalidate bond (s. s., 7211). 


Per ct. 

on customs bonds, railroad companies 
not acceptable as (s. s., 7311). 
trust companies eligible as (s. s., 
11,266). 

Surface-coated papers, and nifs. of (420). 35 

Surgeons’ instruments according to ma¬ 
terial (s. s., 4987, 5520). 

Surgical appliances and instruments ac¬ 
cording to material (s. s., 4987, 
11,383). 

instruments, for hospitals (677 s. s.. 


9610).Free. 

scissors (215 s. s., 7509). 45 


Association of America, statue for, 
allowed free entry (759 s. s., 11,269). 

Free. 

Surplus from sale of unclaimed goods, 
disposal of (s. s., 8949). 

Surveyors’ chains, dtbl. as chains under 
164 (s. s., 8739). 

instruments, metal (215, s. s., 7133)... 45 
of inland ports and deputies of, may 
take declarations on entries, etc., 
same as collectors of entry ports 
(s. s., 10,120). 

transits and instruments admitted free 
under provisions of 785 for repair of 
machinery (s. s., 9566). 

Suspenders, cotton, elastic or non-elastic 


(354 5, s. s., 7333). 40 

India rubber and vegetable fiber, 
except cotton (349 5). 

50 cts. per lb. and 50 

leather (461). 35 

silk ch. value, unless part wool (412 
s. s., 3582). 50 


wool, wstd, or hair, wholly or ptly. of 
(398 s. s., 1688, 5483). 

60 cts. per lb. and 60 
webbing for, according to material. 

Swaged steel. (See “ Steel.”) 

Swans’ downs and feathers for beds 

(567).Free. 

skins, dressed (444 s. s., 724, 4974).... 20 

Sweat bands of oil cloth, dtbl. under 369 
(s. s., 10,393). 

Swedish charcoal bar-iron, crop-ends 

(136 e, s. s., 8701).$22 per ton. 

matches in zinc-lined boxes may be 
entered for warehouse (s. s., 7439). 

Sweepings from cargoes of foreign ves- 


























s 


SCHEDULE OF DUTIES. 


255 


Per ct. 

sels, landing of without permit, how 
punished (s.s., 8183). 
of gold and silver (729 s. s., 6058). Free. 

of sugar (726).Free. 

of unladen cargoes, rule as to (s. s., 
8073). 

of wool, tags, etc. (385 s. s., 7860). 32 

Sweetened chocolate (318 s. s., 10,919). 

2 cts. per lb. 

Sweetmeats, all + + (303). 35 

glass jars or bottles filled with, dtbl. 
under 104. 

Sweet pea seeds (699 s. s., 9231)...Free. 
Swine, quarantine stations (s. s., 11,262). 
Swiss embroideries. (See “Embroi¬ 


deries.”) 

mulls, dtbl. as countable cottons (s. s., 
6196). 

muslins, figured (355 s. s., 11,331). 40 

spots and sprigs (355 s. s., 11,027). 40 

Swivels for dog chains, as chains under 
164 (s. s., 9213). 

Sword belts, metal, thread and leather 

(215 s. s., 11,091). 45 

knots, metal (215). 45 

Swords and sword blades (166). 35 

rapiers dtbl. as (166 s. s., 6350). 35 

Syrup, drawback on (s. s., 5928, 6157). 
lime juice (773 6, s. s., 9709). 20 

T 

Table cloths, cotton damask (355). 40 

linen, if not over 100 threads to the 

sq. inch (371 a) . 50 

same over 100 threads, untilJan. 1, 

1894 (371 6). 35 

Table covers, cotton chenille ch. v. (351 

s. s., 7186). 60 

cotton and metal C. ch. v. (355 s. s.. 


jute, metal, etc., jutech. v. dtbl. under 
374 (s. s., 10,724). 

oil cloth, if valued not over 25 cts. per 

sq. yd. (369 a). 40 

if val. over 25 cts. persq. yd. (369 6). 

15 cts. per sq. yd. and. 30 

linen, with initials interwoven, dtbl. 
under 371 (s. s., 10,725, 11,069). 
elaborately embroidered in silk or 
vegetable fiber (373 a, s. s., 11,069). 60 
woolen, dtbl. under 392 (s. s., 9133). 


Per ct. 

Table fasteners, metal (215). 45 

grease, for curriers’ use (599 s. s., 

8335).Free. 

knives and forks. (See “ Knives.”) 

slabs of slate (130). 30 

tops, composition or scagliola, accord¬ 
ing to comp. ch. V. 

marble (125 s. s., 3858, 9617). 50 

Tables, marble ch. val. (125). 50 

smokers’, according to material (s. s., 

4559, 7245). 

with painted china plaque tops as ch. 

V. (100 a, s. s., 6808). 60 

with mosaic tops as ch. v. (125 s. s., 

3016, 3858). 50 

with slate tops as ch. v. (130 s. s., 

3858). 30 

wood (230 s. s., 7245). 35 

Tablets, fruit, if value not over 12 cts. 
per lb. (238 s. s., 7652)..5 cts. per lb. 

if value over 12 cts. per lb. (239). 50 

lap, with receptacles for inkstands, 
etc., all of paper (425 s. s., 10,104). 25 

Tackle of immigrants’ teams. (See “Im¬ 
migrants’ effects.”) 

Tacks, cut, if over 16 ozs. to the M. 

(177 6).2f cts, per lb. 

same, if not over 16 ozs. to the M. 

(177 a) .2^ cts. per M. 

thumb (215 s. s., 9081). 45 

Tacoma, Wash., sub-port of entry and 
delivery (s. s., 9317, 10,219). 

Tacum fibre (597 s. s., 3105).Free. 

Tael, Tientsin, val. of (s. s., 11,268). 

“ Tafel-oblaten ” sheet wafers (773 6, 

s. s., 6516). 20 

Taffeta gloves, silk ch. val. (413 as. s., 

6846). 60 

Taffrail ship logs (215 s. s., 6187). 45 

Taggers’ iron. (See “Iron.”) 

Tags, paper, printed (423). 25 

Tailors’ irons, of cast-iron (161). 

1^ cts. per lb. 

Tails, sable, scraped, as raw furs (588 

s. s., 9603).Free. 

Talc, powdered (773 6, s. s., 5980, 8260). 20 

prepared for tailors’ use (773 6, s. s., 

4503). 20 

unground (651 s. s., 10,784).Free. 

Tallow and leaf (316 a, s. s., 4357). 

1 ct. per lb. 











































256 

T 


SCHEDULE OF DUTIES. 


Per ct. 

Tallow candles (7731) . 20 

Tally of quantity of packages of free 
goods (s. s., 11,312). 

Talmas. (See “Clothing.”) 

Tamarinds, in natural condition or in 
crude molasses (581 s. s., 5552)..Free. 
juice, med. extract (75 a, s. s., 6418)... 25 
preserved in sugar, brandy or molas¬ 


ses (803 T. R, p. 587, Aug. 28, 

1858, Boston). 35 

Tamboured articles, linen -f + (373 a)... 60 
muslin sash net (373 a, s. s., 11,026).. 60 

vegetable fibre mfs. (373 a). 60 

Tambouring and embroidery, what con¬ 
stitutes (s. s., 11,023, 11,027). 
Tambourines, musical instruments, part 

metal (215). 45 

if toys (436). 35 


Tampa, Fla., a port of entry (s. s. 8211, 
9317). 

an immediate transportation port(s. s., 
9959). 

Tampico fibre,or istle (592 s. s., 3320). Free. 

cloth of, dtbl. under 374 (s. s., 390). 
Tangerine biscuits, as confectionery (s. s., 
9527). 

Tank blocks, as fire brick, not glazed 


(93 a, s. s., 9821).$1.25 per ton. 

same, glazed (931, s. s., 9821). 45 

Tank bottoms. (See “ Sugars.”) 
plates. (See “Iron.”) 

Tanners’knives (215). 45 

Tannin or tannic acid (6)...75 cts. per lb. 
Tanning, crude articles used for (492 s. s., 


Tape measures in leather and metal cases 

(215 s. s., 6789). 45 

Tape needles of metal (178). 35 

Tapers, night, according to material. 

Tapes, cotton (355). 40 

Harlaem (355). 40 

leather (461). 35 

measuring according to material (s. s., 
10,478, 10,756, 10,771). 

silk, or taste (414). 50 

silk and cotton, S. ch. val. (414 a). ,50 

same, C. ch. v. (355). 40 

with names or trade-marks woven in, 

cotton (355 s. s., 6710). 40 

Tapestries, according to material (s. s., 
6003, 6373, 6478, 8961). 


Per ct. 

Tapestry carpets. (See “ Carpets. ’ ’) 

Tapioca, cassava or cassady. 
flake or pearl (730 s. s., 5802, 7971, 

9031). Free. 

flour, as starch (323 s. s., 11,406). 

2 cts. per lb. 

Tar, candle (773b, s. s., 10,951). 20 

coal, pitch of (731).Free. 

of wood (731).Free. 

Taraxacum, dandelion root, crude (556 

s. s., 3289).Free. 

prepared as substitute for coffee (321). 

Ij cts. per lb. 

Tare, actual only allowed under late law 
on sugar in bags from Havana (s. s., 
7429). 

allowance for weight of salted fish 
(s. s., 7475). 

none for tie-bands of baled jute (s. s., 
9271). 

on baled sisal grass (s. s., 5847). 
on jute imported in bales (s. s., 8930). 
on leaf tobacco (s. s., 4018, 4676). 
on licorice (s. s., 3466). 
on olive oil in barrels (s. s., 9513). 
on steel bars in bundles, no allowance 
for straps binding the same (s. s., 
9405). 

on sugar (s. s., 1664, 3613, 4023). 
in bags (s. s., 7547). 

Tares, black, or black salts (685)...Free. 

Tariff references (s. s., 5742). 

Tarlatan, cotton and metal (355 s. s., 

7471, 10,724). 40 

muslin, as cotton cloth (s. s., 6360). 

Tarpaulin, double warp jute (waterproof) 
dtbl. under 369 (s. s., 1617). 
equipment of vessel (s. s., 8498).Free. 

Tarpaulings, hats, according to material. 

Tarragon vinegar (327 s. s., 8176). 

7i cts per gal. 

Tartar, cream of (90).6 cts. per lb. 

crude argal or argol (487).Free. 

emetic, or tartrate of antimony (75 a). 25 

patent (90).6 cts. per lb. 

Tartaric acid (7).10 cts. per lb. 

Tartars, and lees crj^stals, partly refined 
(91).4 cts. per lb. 

Tartrate of soda and potassa, or Bochelle 
salts (92).3 cts. per lb. 

Tassels and cords, metal (215), 


45 



































SCHEDULE OF DUTIES. 


Ml rx , Perct. 

Silk, or S. ch. val. (412). 50 

60 


wool, etc. (398).60 cts. per lb. and 

Tawed or ptly. tanned sheepskins, with 

wool on (456 a, s, s., 8502). 

Tax or duty, foreign, on goods purchased 
in bond, part of dtbl. value (s. s., 
10,434). 

Internal Revenue. (See new provi¬ 
sions for 797 to 820). 
stamp, foreign, on cigars an element 
of dtbl. val. (s. s., 10,403). 

Tea,* and tea plants (732 s. s., 7752, 

9032, 9439). Free. 

actof March 2, 1883, “ to prevent the 
importation of adulterated and spuri¬ 
ous teas,” regs. under (s. s., 5636, 
7752). 

adulterated and spurious, impt. for¬ 
bidden (s. s., 6412, 6685, 6854, 
9032, 9534). 

arbitration fees on imported (s. s. 
9911). 

baskets and jars contg. dtbl. as unusual 
coverings (s. s., 8236). 

Brazilian or mate (773 5, s. s., 3909)... 
coverings contg., whatdfbl. as unusual 
(s. s., 5770, 8104, 8236, 8893). 
entitled to privilege of warehouse and 
transportation, although free of duty 
(s. s., 9468). 

examination and inspection of (s. s., 
6246, 9439). 

on northern frontier and regs. (s. s., 
5731, 5971). 

liens for freight on teas sent for inspec¬ 
tion (s. s., 5708). 

mats, grass (460 s. s., 3635). 30 

rolls, drawback on (s. s., 10,590). 
samples must be taken from cargoes 
after arrival (s. s., 7036). 
sureties on bonds on importation of 
(s. s., 5783). 

Teapots, metal (215). 45 

earthenware, black glazed (101 5, s. s., 

7444). 55 

Teams and effects of immigrants, decla¬ 
ration on entry (s. s., 11,281). 

Teams of immigrants, including harness, 
vehicles, etc. (483 5).Free. 


20 


257 

T 

* Per ct. 
denied (s. s.. 


food for, free entry 
10,834). 

Teasels (290). 4 q 

20 Tecali marble, as marble (s. s., 2306). 

Teeth, artificial, composition (459 a, 

s. s., 11,019). 25 

natural or unmfd. (733).Free. 

pastes, powders and other applications 

I for + + (77). 50 

Telegraph cable or wire. (See “Wire.”) 
copper wire and gutta perch a, the 

latter ch. v. (461 s. s., 11,398). 35 

old, copper wire and gutta percha, not 
free (s. s., 3573). 

poles, as round unmfd. timber, except 

cedar (754 s. s., 1595).Free. 

cedar, round or other unmfd. (219 

(s. s., 5842). 20 

Telegraphic cable cores, copper and gutta 
percha, cop. ch. v. (215 s. s., 

3008). 45 

Telegraphing, government rates for (s. s., 

5827, 9680). 

Telegraphy, insulators for use in, dtbl. 

according to material. 

Telephone cable between Canada and 
U. S., all within the U. S. dtbl. 

(s. s., 10,815). 

Telescopes, all, dtbl, at highest rate to 
which component material of ch. val. 
is liable (s. s., 5984, 11,407). 
cases for, leather and wood, dtbl. (s. s., 

7576). 

for colleges, etc. (677).Free. 

Telescopic disks, rough-cut or un wrought 

(591).Free. 

mfd., as lenses + + under 122 c . 45 

Tennis balls, as mfs. of wool, dtbl. under 
392 (s. s., 5382, 10,511). 

rubber (460). 30 

cloth, as flannels under 393 (s. s., 

8269). 

shirts of cotton or other veg. fiber dtbl. 
under 353 (s. s., 11,401). 

Terne plate, after July 1, 1891 (143 5). 

2 ^ 1 ^ cts. per lb. 
manufactures, after July 1, 1891 

(143 c). 55 

Terra alba (734 s. s., 9950, 11,347). Free. 


* For duty under provisions to secure reciprocal trade, see title “Treaties” in this schedule. 

17 





























258 

T 


SCHEDULE OF DUTIES. 


T 

Per ct. 


Per ct. 

Terra-cotta, articles of, as earthenware, 
paste and powder,ascolor (61 s.s.,9901) 25 
plates, brown, not glazed or edged 


(99 s. s., 6173). 25 

statuary (100 o,s. s., 372, 7307,11,204). 60 

ware, receptacles for cigars, matches, 
etc. (100a, s. s., 8516). 60 


works in, special importations for per¬ 
manent exhibition or public monu¬ 
ments. (See “ Societies” or “ In¬ 
stitutions.”) 

Terra japonica (735).Free. 

Teutenegue. (See “ Tutenag. ”) 

Textile grasses, unmfd. and undressed 

+ + (597).Free. 

Thapsia plasters (75 a, s. s., 9222). 25 

Theatrical costumes and properties, im¬ 
ported, by manager, classified as 
implements of employment (686 

s. s., 7321)....,.Free. 

daggers (215 s. s., 7641). 45 

mock jewelry (452 s. s., 9027). 50 

wardrobes of actors bringing them, for 
their own use professionally, as pro¬ 
fessional implements (686 s. s., 

4721).Free. 

scenery, dtbl. as paintings (465 s. s., 

4773,9161). 15 

Thein or caffeine (76). 25 

Themott’s tar capsules (75 a, s. s., 6837). 25 

Thermometers, according to material 
(s. s.,5977). 

clinical (108 s. s., 6012, 10,464). 60 

cases for, an element of dtbl. val. 
under 845 d. 

patent measuring (215 s. s., 10,486)... 45 

special, for philosophical and scientific 
research, imported by colleges, etc. 

(677 s. s., 6772).Free. 

Thibet lamb coats and crosses, as mfs. of 

fur (461 s. s., 9769). 35 

Thimbles, metal (215). 45 

others according to material. 1 


fancy cases for, dtbl. (s. s., 9051). 

Thio-cromogen, coal-tar color (18 s. s., 
9917). 35 

“Thirds,” earthenware, valuation of 
(s. s., 6738). 

Thou marine, or tunny fish. (See “ Span¬ 
ish mackerel.”) 

Threads, cotton, spool thread, when on 
spools containing not over 100 3 ^ds. 
each (343 a). 7 cts. per doz. spools. 
the same when on spools containing 
over 100 yds., is subject for every 
100 yds. or fraction thereof, in ex¬ 
cess of 100 yds., to an additional 
duty of (343 h). 

7 cts. per doz. spools. 

Thread,* yarn, warps, or warp-yarn, all, 
in whatever form, except spool- 
thread, to wit: 

val. not over 25 cts. per lb. (342 a). 

' ] 0 cts. per lb. 

val. over 25 and not over 40 cts. 

(342 h) .18 cts. per lb. 

val. over 40 and not over 50 cts. 

(342 c) ..23 cts. per lb. 

val. over 50 and not over 60 cts. 

(342 cZ).28 cts. per lb. 

val. over 60 and not over 70 cts. 

(342 c).33 cts. per lb. 

val. over 70 and not over 80 cts. 

(342/).38 cts. per lb. 

val. over 80 cts and not over $1 
(342 g) .48 cts. per lb. 


val. over $1 (342 /i) . 50 

flax or hemp, or of a mixture of either 
with other veg. fibers, val. not over 
13 cts. per lb. (370 a). 6 cts. per lb. 

val. over 13 cts. (370 h) . 45 

gilling, dtbl. under 370 as above thread 
(s. s., 6029). 

inclosed or wrapped in flexible metal 

covering (215 s. s., 6294). 45 

laces. (See “Laces.”) 


■* Upon investigation it is found that the weight of cotton thread varies from one to one and a 
half per cent, according to the condition of the atmosphere, and that no uniform invoice weight can 
he given of such thread shipped from Europe to this country. 

To ascertain the true weight on which duties should be levied in case of importation from 
Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight 
the amount noted in the invoice, allow not exceeding one per cent, for increase in weight caused by 
absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the 
invoice (s. s., 2590). 






























T 


SCHEDULE OF DUTIES. 


40 


Per ct, 

metal + + (s. s., 5642, 6042, 6149, 

6547). 30 

pack, flax or linen, dtbl. under 370 as 
above. 

salmon twine so-called, dtbl. under 
370 (s. s., 6054). 
shoe, as linen dtbl. under 370. 

silk, all except spun silk (410 a) .. 30 

spun, in skeins or cops, or on beams 

'(410 5). 35 

tinsel (196 s. s., 6103). 30 

waste, wstd (388 s. s., 8340). 

30 cts. per lb. 

Throat brushes, for surgical use (427 
s. s., 8696).■. 

Thumb tacks (215 s. s., 9081). 45 

Thyme, crude (560).Free. 

oil of (661)..Free. 

Thymol or thymic acid (473 s. s., 8486). 

Free. 

Tickets, lottery, by mail, rulings as to 
(s.s., 11,292, 11,295, 11,317). 

Tickets, Mexican lottery impt. otherwise 
than by mail, dtbl. on face val. (s. s., 
10,997). 

Tickings, as cotton cloths. 

Tidies, “linen lace” so-called, but mfd. 
of W. wstd., jute, silk and tinsel, 
dtbl. under 392 (s. s., 9836). 

Tientsin tael, value of (s. s., 11,268). 

Tie rods, iron, as bolts under 158 (s. s., 

6968).21 cts. per lb. 

Ties, cotton, of iron or steel for baling 
(140 d). addtl. duty to that on mat. 

To of 1 ct. per lb. 
railroad, wood other than cedar (755 

s. s., 2673).Free. 

of cedar on and after March 1,1891 
(219 s. s., 5842).. 

Tigers’ claws (773 a, s. s., 9635). .10 

Tile stoves, of iron and glazed tiles, if 
readily separable the parts may be 
classified respectively under 94 and 
215 (s. s., 9868). 

if otherwise, and invoiced and entered 
as one article, dtbl. according to 
component of ch. val. (s. s., 9868). 


20 


259 

T 

. 

Tiles, bath tub, with white glazed sur¬ 
face (945, s.s., 9868). 45 

encaustic* and all other ornamented, 
glazed, painted, enameled, vitrified, 
or decorated (94 5, s. s., 6519, 9868, 

10,349, 10,755). 45 

other than encaustic, not glazed, orna¬ 
mented, painted, enameled, vitrified 
or decorated (94 a, s. s., 6806, 6894, 

7051,9471). 25 

marble paving (124)..$!. 10 per cubic ft. 

marble mosaic (125 s. s., 11,035). 50 

paving, small clay cubes for paving 

vestibules (94 a, s, s., 9471). 25 

roofing or draining, plain (94 a, s. s., 

3352). 2& 

slate (130). 30 

“ Spanish printed glazed ’’ (94 5 , s. s., 

3714). 45 

unfit for paving (94 5, s. s., 6713). 45 

wainscotings, etc., printed or painted 

for (94 5, s. 8 ., 6894). 45 

Tillots, when dtbl. (s. s., 6331, 6514, 

7096). 

Timber, Canadian, export duty removed 
(s. s., 10,285). 

hewn or sawed (216 s. s., 1315, 5380, 

6089, 10,476, 10,539). 10 

round, unmfd. -f -f (754 s. s., 3627). 

Free. 

sawed cedar (220 a, s. s., 11,096). 15 

ship and ship planking (755 s. s., 6202, 

8564).Free. 

spruce spar, round, unmfd. (755 s. s., 

7521).Free. 

squared or sided + + (217 s. s., 1315, 

2406, 10,089) 

i of 1 ct. per cubic ft. 
used for spars and in building wharves 

(216). 10 

Time detectors, as watches (211, 774 s. s., 

6851). 25 

locks, metal (215 s. s., 9978). 45 

Tin bars, blocks or pigs until July 1, 

1893 (736).Free. 

on and after July 1, 1893 (209 and 
see proviso).4 cts. per lb. 


* This includes the so-called “ Mittlach tiles” (s. s., 2419). 

Glazed encaustic and paving tiles used for paving, and differing only from the ordinary tiles in 
being glazed, held dutiable as encaustic and paving tiles, respectively (s. s., 2785). 







































260 SCHEDULE OF DUTIES. 

T T 


Per ct. 

Tin, black oxide of, or cassiterite, until 

Julyl, 1893 (736).Free. 

on and after July 1, 1893, (209, see 

proviso to).4 cts. per lb. 

boxes, japanned, containing water 
colors, dtbl. (s. s., 7457). 
cans or pkgs.* containing free fish 
(after June 30, 1891) as follows: 
not exceeding 1 quart in contents 

(296 a).8 cts. per doz. 

exceeding 1 qt. for each addtl. half 
quart or fractional part thereof 
(296 h). 

4 cts. per doz. in addition, 
containing tea, plain (s. s., 6655). 

• Free, 

covering chloride of lime, not unu¬ 


sual (s. s., 6568).Free. 

covering olive oil, not unusual (s. s., 
6696).Free. 


domestic, exported and returned 
filled with salmon (493 s. s., 8501). 

Free. 

drawback on (s. s., 6656). 
containing 7 per ct. of impurities held 
to be pig tin (s. s., 8231). 

crystals of (76). 25 

dross, as metal unmfd. (202 a, s. s., 

3604). 20 

foil (215 s. s., 2674). 45 

bottle caps, marking of, for domestic 
uses (s. s., 11,293). 

grain or granulated until July 1, 1893 

(736).Free. 

same, on andafter July 1,1893 (209) 

4 cts. per lb. 

in powder (215 s. s., 8868). 45 

in sticks and granules (736 s. s., 8868). 

Free. 

Japanned ware of + + (215). 45 


liquor (76). 25 

manufactured articles and wares, 
wholly or partly of, and whether 
wholly or ptly. mfd., H—h until 

July 1, 1891 (215). 45 

But none of the above shall pay a 


Per ct. 

lower rate of duty than is imposed 
on the tin plate of which it is 
mfd. (151). 

saine after July 1, 1891 (143 c). 55 

muriate of (76). 25 

ore, until July 1, 1893 (736)..Free. 

oxide of (76). 25 

oxymuriate of (76). 25 

plate, imported, used in the mf. of 
cans, boxes, packages, and all 
other articles of tinware exported, 
either empty or filled with domes¬ 
tic products, is entitled to a draw¬ 
back equal to the duty paid on 
such tin plate, less 1 per cent, 
thereof (796 a). 

in boxes entered for immediate ex¬ 
portation, treated as “bulky 
goods ” under art. 748, Begs. (s.s., 
8108). 

plates, coated with varnish, as tin 
plates under 143 (s. s., 6844). 

damaged in transit, liquidation of 
entries at interior port (s. s., 
11,163). 

sheets or plates of iron or steel or tag¬ 
gers’ iron or steel coated with tin 
or lead or with a mixture of either 
or both of these and other sub¬ 
stances, by the dipping or any 
other process, and commercially 
known as tin, until July 1, 1891 
(145).1 ct. per lb. 

same, on and after July 1, 1891 
(1435). 2^ cts. per lb. 

But see special provisions as to, in 
paragraphs 143 and 209. 
reflectors for Christmas trees and like 


pps. (436 s. s., 3797). 35 

wash-bowls, dairy pans and cups, 
drawback on (s. s., 7776). 

Tincal or crude borax (14)..3 cts. per lb. 

Tinctures, fragrant for toilet (77). 50 

medicinal, alcoholic + -f- (74). 

50 cts. per lb. 

of opium (47). 40 


* Tin cans, mfd. in the U. S., of foreign material, exported with drawback, filled with domestic 
salmon, and returned in same condition, held to be dutiable as mfs. of tin (s. s., 3221). 

Tin cans, filled and exported with drawback, not weighable (s. s., 3302). 

Tin cans, landing certificates on exportation (s. s., 3659). 


























T 


SCHEDULE OF DUTIES. 


Per ct. 

Tinned iron wire ware (215 s. s., 8578)... 45 

iron, mfs. of (215 s. s., 8180). 45 

sheet-iron strips (215 s. s., 8780). 45 

wire, as covered wire under 148 e(s. s., 

9874). 5 cts. per lb. 

drawback on (s. s., 11,290). 

Tinners’ shears (215 s. s., 8728). 45 

Tinsel thread in hanks or rolls (196 s. s., 

6103).; 30 

Christmas tree ornaments (436 s. s , 

10,730). 35 

trimmings (215 s. s., 10,408). 45 

wire, lame or lahn (737).Free. 

Tippets of fur (461). 35 

wool, wholly or ptly. of, as wearing 
apparel (396).... 49^ cts. per lb. and 60 
Tips, lava, for burners, plain (101 6 , s. s., 

6502, 7393). 55 

same, decorated, etc. (101 a) . 60 

Tire bolts, drawback on (s. s., 11,142). 

Tires, composed of various parts of dif¬ 
ferent materials invoiced as entire¬ 
ties may under certain conditions be 
classified separately (s. s., 10,608). 
ingots, cogged ingots, blooms and 
blanks for, wholly or ptly. mfd. 

(185 h) .If cts. per lb. 

iron or steel, locomotive, car or other 
railway tires, or parts thereof, 
wholly or ptly. mfd. (185 a). 

2 ^ cts. per lb. 

Tissue paper (419 a, s. s., 7004, 8879). 

8 cts. per lb. and 15 
Tissues for hats, etc., according to ma¬ 
terial. 

Tivoli boards, cheap, for toys (436 s. s., 

3357). 35 

Toasters, metal (215). 45 

Tobacco and snuff, duty as follows: 
leaf tobacco suitable for cigar wrappers, 
if not stemmed (242 a)..$2 per lb. 
same, stemmed (242 5).$2.75 per lb. 

If any portion of any tobacco imported 
in any bale, box or package, or in 
bulk shall be suitable for cigar 
wrappers, the entire quantity so 
imported, is dtbl. at the above 
rates (242 c). 

all other in leaf unmfd. and not 

stemmed (243 a) .35 cts. per lb. 

same, stemmed (243 5). 50 cts. per lb. 


261 

T 

Per ct. 

mfd. of all descriptions + -f (244). 

40 cts. per lb. 
and internal revenue tax of (801). 

6 cts. per lb. 

stems (738).Free. 

snuff and snuff flour of all descriptions 
mfd. of, ground, dry or damp, and 
pickled, scented or otherwise 

(245).50 cts. per lb. 

and internal revenue tax of (801). 

6 cts. per lb. 
mfd. exported without payment of 
internal rev. tax and re-imported, 
must be retained in custody of 
collector of customs until int. rev. 
stamps to pay legal duties are 
placed thereon (493 h). 
pouches, for either chewing or smok¬ 
ing tobacco -f + (468 a) . 70 

and snuff in illegal pkgs. not subject 
to seizure (s. s., 10,083). 
as ship stores outward bound, how 
certified (s. s., 7373). 

boxes, pocket (468 a, 774 s. s., 8661).. 70 
cannot be withdrawn from custody of 
customs ofiicers without internal 
revenue stamps (s. s., 7389). 
cigars are mfd. tobacco (s. s., 10,986). 
cut, in bulk, cannot be withdrawn 
withoutT. T. stamps (s. s.,7389). 
damage by rain in w. h., no allowance 
for (s. s., 11,112). 

•in bales from Sumatra, tare on (s. s., 

4676). 

in warehouse, imported prior to Oct. 1, 

1890 (s. s., 10,710). 
leaf, classification of and examination 
of (s. s., 5715, 6324, 6674, 7350, 

8299, 8368, 9824). 

re-imported and in bond, must pay int. 

rev. tax before withdrawn (s.s.,7666). 
scraps, including cuttings and clip¬ 
pings dtbl. as mfd. tobacco (s. s., 

6146, 11,029). 
weight of (s. s., 11,126). 
on withdrawal for consumption (s. s., 
11,005). 

on withdrawal under Sec. 50, Act of 
Oct. 1, 1890 (s. s., 10,290). 
on withdrawals from bonded ware¬ 
house (s. s., 10,693). 























262 SCHEDULE OF DUTIES. 

T T 


Per ct. 

Tobacco, weight of, withdrawn from a 
warehouse, imported since Oct. 1 , 

1890 (s. s., 10,635). 
what constitutes mfd. under 244 (s. s., 
7777). 

withdrawal in pkgs. prescribed by Sec. 

3362 Revised Statutes (s. s., 8227). 

Toile ardoisee, canvas slate, coated with 
a compound part rubber, and for 
use as a substitute for slates or 


blackboards (461, 774 s. s., 2614. 35 

Toilet cases, according to material, 
lavender water, alcoholic (8 a, s. s., 

1776). $2 per gal. and 50 

non-alcoholic (77 s. s., 1776). 50 


mats of chamois skin (461 s. s., 8789.. 35 
of S. C. and wstd. slightly embroi¬ 
dered, S. ch. V. (414a, s. s., 6169). 50 
preparations all + + (77 s. s., 9132). 50 


almond meal (77 s. s., 9151). 50 

euxesis (77 s. s., 6743). 50 


sets, according to material (s. s., 6174). 
soaps, all kinds of (79 5). 15cts. per lb. 
drawback on toilet soap made in 
part of caustic soda (s. s., 10,627). 
vials and bottles, cut or ornamented 

(106). 60 

vinegar, alcoholic compound (8 5, s. s., 

6638).$2 per gal. and 25 

waters and all alcoholic perfumery ( 8 a). 

$2 per gal. and 50 

Toluidine, as crude aniline (661 s. s.^ 

9487)..Free. 

sulphate, as chemical compound (76).. 25 
sulpho-acid, as coal-tar color (18 s. s., 

9500). 35 

“Tomato crate stuff” or shooks (228 

s. s.,7677). 30 

Tomatoes, as crude vegetables (288 s. s., 

7821, 11,060). 25 

prepared or preserved (287 s. s., 6889). 45 

Ton, wherever used in tariff acts, means 
2240 lbs. (Pt. I, 977 s. s., 5933). 
duty on articles bought and sold by 


ton or pound (s. s., 8591). 

Tongs, metal (215). 45 

Tonics, medicinal, alcoholic (74 s. s., 

7033).50 cts. per lb. 

toilet, non-alcoholic (77 s. s., 6407). 50 

Tonquin, tonqua, or tonka beans (739). 

Free. 


Per ct. 

Tools of iron or steel finished + + (215). 45 

Tools of trade actually in possession of 
persons on arriving in the U. S. and 
intended for their own use and not 
for sale (686 s. s., 7856, 10,371). 

Free. 

architects’ models not tools (s.s., 7009). 
elephants performing with bicycles, 
free as (686 s. s., 8818). 
engravers’ diamond pointed pencils 

(215 s. s., 7241). 45 

foundry plant, part of, dtbl. (s. s., 
7658). 

guns of hunters and trappers free as 

(686 s. s., 10,967).Free. 

hand power rock-drilling machine 
dtbl. (s. s., 9660). 

horses purchased for circus dtbl. (s. s., 
9633). 

lantern slides of public lecturer (686 

s. s.,9232).Free. 

loom for use in lace works dtbl. (s. s., 
9602). 

“merry go round” dtbl. (9352). 
of immigrants defined (s. s., 8021). 
panorama not free as (s. s., 5908). 
piano of music teacher (686 s. s., 

7833).Free. 

polariscope of sugar dealer (686 s. s., 

7485).Free. 

sketches of foreign articles, not free as 
(s. s., 7768). 

statues imported by architect, not free 
as (s. s. 10,405). 

steamboat, nets, etc., of fisherman, not 
free as (s. s., 7048). 
surveyors’ transit (686 s.s., 8378).Free, 
theatrical costumes impt. by manager 

of theater ( 686 , s. s., 7321).Free. 

weaving (hand) machines (686 s. s., 

8191).Free. 

what may be considered as (s. s., 8021). 

Tooth brushes (427). 4 o 

invoiced with their metal stands as en¬ 
tireties (215 s. s., 8779). 45 

pastes, powders, etc. ( 77 ). 50 

picks, metal, according to material. 

Topaz gems, cut but not set (454 5 , s. s., 

6390). 10 

same, set as jewelry (452). 50 

rough or uncut (557). 


Free. 































T 


SCHEDULE OF DUTIES. 


. . . Per ct. 

imitations of, paste or glass, size not 

over 1 inch 054 c). 2 q 

Top waste, wool (388).30 cts. per lb. 

Tops, table, according to material. 

Tops, toy (436 s. s., 8984). 35 

Tops, wool. (See “Wool.”) 

Torchon laces, linen (373 a s. s. 5215 

6469).; 60 

cotton imitation (373 a) . 60 

Tortoiseshell (701).Free. 

combs and other mfs. of + + (462)... 40 

Touchstones (773 5). 20 

Tourists’ cases, according to material of 

ch. V. (s. s., 7332).;. 

effects (see general rulings as to (s. s., 
3673). 

Tournay velvet rugs (400, 408, s. s., 8776, 

8969).60 cts. per sq. yd. and 40 

Tow, flax or hemp (359 s. s. 7252, 9381). 

h of 1 ct. per lb. 
if fit only for paper stock (670)...Free, 
yarn, called “green tow yarn,” dtbl. 
as flax yarns under 370 (Dec. 2 , 

1864, Philad.). 

Towels, cotton damask ( 355 ). 40 

embroidered with veg. fiber or silk 

(373 a or 413 a). 60 

with wool, wstd. or hair (373 5, 398). 

60 cts. per lb. and 60 
fancy huckaback (371 a, s. s., 11,193). 50 

linen, with figured cotton borders or 
centres or both, notemb. (371 a, s. s., 

6347, but see proviso). 50 

Turkish, C. separate or in pairs (355 

s. s., 8283). 40 

Towing by foreign tugs in the U. S. 

(See s. s., 11,172). 

by U. S. tugs in Straits of Juan de 
Fuca. (Sees, s., 10,419). 

Tows, from Canada, entries of mdse, im¬ 
ported in (s. s., 6400). 

Toy bells, small brass (436 s. s., 3382)... 35 

magnets (642 s. s., 5293).Free. 

watches (436 s. s., 9925). 35 

watch chains, brass (436 s. s., 3208)... 35 

Toys, all, of hard-rubber (461). 35 

all of India rubber, other than hard- 

rubber (460). 30 

all, of porcelain, china, parian, bisque, 
earthen or stoneware {excepting 
(lolls, doll-heads and toy marbles) 


263 

T 

Per ct. 

+ + if decorated or ornamented 

(160 a). 60 

same, plain white (100 h, s. s., 8911). 55 

all other than above, including dolls, 
doll-heads and toy marbles of what¬ 
ever material + -f (436). 35 

bisque dolls and doll-heads (436 s. s., 

10,880). 35 

certain cheap harmonicas (436 s. s 

?L037). 35 

china match holders not toys (s. s., 
9861). 

Christmas tree garlands dtbl. as (436 

s. s., 8656). 35 

ornaments dtbl. as (436 s. s., 

10,730). 35 

compasses, drawing, not toys (s. s., 

7276). 

covered with sheepskin with wool on 

dtbl. as (436 s. s., 3530). 35 

cups and saucers, earthenware, plain 

(1005, s. s., 8003). 55 

decorated earthenware, so-called 

(100a, s. s., 10,348). 60 

mugs and plates (A, B, C, etc.) as 
e. w. (100 a, s. s., 8101, 9806, 

11,055, 11,390). 60 

games made from printed cardboard 

(436 s. s., 9170). 35 

German favors (436 s. s., 7853). 35 

imitation hand-organs, small (436 s. s., 

9298). 35 

India rubber balloons (460 s. s., 6018). 30 

bags for balloons, as mfs. of rubber 

(460 s. s., 10,482). 30 

Japanese kites (436 s. s., 11,032). 35 

Jewsharps not toys (s. s., 11,017). 
jumping jacks, paper (436 s. s., 7407). 35 

lame or lahn not toys (737 s. s., 

10,887).Free. 

lanterns, bull’s eye, not toys (s. s., 

8345). 

wood, paper and metal, dtbl. as (436 

s. s., 6781). 35 

magic lantern, slides and chimneys 
for, when separately imported, dtbl. 
as mfs. of glass H—f- (108 s. s., 

10,859). 60 

magic lanterns, low cost (436 s. s., 

11,422). 35 

marbles, all (436). 35 












































264 SCHEDULE OF DUTIES. 


T 

Per ct. 


Toys, mechanical figures not toys (s. s., 
10,751). 

miniature owls dtbl. as (436 s. s., 

10,906). 35 

mirrors, small, used for, and dtbl. as 

(436 s. s., 9329)._. 35 

music boxes, pistons, etc. certain dtbl. 

as (436 s. s.,10,908). 35 

paper costumes for dolls (436 s. s.,. 

7450). 35 

papier mache and wood figures, as 

(436 s. s., 10,875). 35 

plates, mugs, etc., not decorated (1005, 

s. s., 9639). 55 

singing birds, not toys (215 s. s., 

10,654). 45 

tea sets, decorated (100 a, s. s., 7795, 

8170). 60 

tinsel thread not toys (s. s., 6103). 
trumpets, keyed, for children dtbl. as 

(436 s. s., 7797). 35 

tops of metal, emitting whistling 

sounds, dtbl. as (436 s. s., 8984). 35 

nninfiated India rubber balloons not 

toys (460 s. s., 10,889). 30 

water color paints, children’s, dtbl. as 

paints (61 5, s, s., 7755). 30 

wax angels not toys (459 a, s. s., 

10,918). 25 

willow bodies for doll coaches dtbl. as 

(436 s. s., 9234). 35 

Trace chains. (See “ Chains.”) 

Traces, leather (461). 35 

Tracing cloth, as mf. of cotton (355 s. s., 

5830). 40 

paper (420 a, s. s., 8810, 11,195). 35 


Track tools, iron or steel (156). 

cts. per lb. 

Trade-marks and names of manufact¬ 
urers, protection of (See 778). 

domestic, allowed only on goods im¬ 
ported by the domestic manufacturer 
(s. s., 6270). 

provisions apply only to domestic pro¬ 
ducts (s. s., 7545). 

registration of (778 and Pt. L, 1323- 
35-37, s. s., 8649). 
does not protect articles of foreign 
mf (s. s., 9460). 

regulations regarding (s. s., 5708, 
10,309). 


Per ct. 

wafers for use as trade-mark or labels 


(750 s. s., 5950).Free. 

Trade-names, rule as to additional duty 
in connection with (s. s., 8990). 

Tragacanth gum, crude (560).Free. 

not crude (24). 10 

Tram, silk (410 a). 30 


Transit baggage via New Orleans (s. s., 
10,004). 

cancellation of export bond covering 
(s. s., 7197). 

for Mexico, no consular invoices re¬ 
quired (s. s., 7893). 
goods from Canada, shortages in, can¬ 
cellation of bonds (s. s., 9896). 
from Mexico (s. s., 9805). 
diversion of (s. s., 11,150). 
consular invoices for (s. s., 8693). 
manifests of (s. s., 6793). 
merchandise from Canada (N. P. R.R.) 
(s. s., 9902). 

no consular invoices required for (s. s., 
9378, 9619). 

of goods through Canada (s. s., 7039). 
of goods to British Possessions on the 
Pacific (s. s., 4687). 
of imported goods to Mexico (s. s., 
6973, 11,143, 11,284). 
regulations governing transportation 
of mdse, to Mexico (s. s., 6260). 
to Mexico, San Diego a port for (s. s., 
9989). 

Transportation and warehouse acts, free 
goods not entitled to privileges of 
(s. s., 9468). 

charges, dtbl. val. (s. s., 10,470). 
inland, not dtbl. (s. s., 10,152, 
10,237). 

entries (s. s., 6595). 
duplicate for drawback need not 
specify liquidation (s. s., 10,838). 
of sugars (s. s., 11,117). 
in bond, entry for, of non-dtbl. perish¬ 
able goods refused (s. s., 7329), 
goods, to be treated as if in ware¬ 
house under 825 (s. s., 5700, 5719). 
of liquors, gauge of (s. s., 10,857). 
of explosives (shell cartridges) for 
expt., when allowed (s. s., 8692). 
of goods without appraisement, return 
of (s. s., 6399). 
























T 


SCHEDULE OF DUTIES. 


Per ct. 

of I. T. goods, by land or water routes, 
regs. for (s. s., 6452). 
withdrawals for, cannot be made at 
ports of delivery (s. s., 8289). 
without appraisement of passengers’ 
baggage (s. s., 6943). 

Traps, metal (215). 45 

Travelling cases or boxes, according to 
material of ch. val. (s. s., 3724, 
5698, 7332). 

rugs not blankets but mfs. of wool. 


dtbl. under 392 (s. s., 7298, 8702). 

Traj^s for pipes (468 rz, s. s., 8974). 70 

Trays, metal, of all kinds (215). 45 

japanned (215). 45 

papier mache, or indurated fiber (461). 35 

wood (230). 35 

Treacle, as molasses, which see. 

Treaties, commercial, as to sugar, etc. 

(s. s., 8317). 


“most favored nation ” clause, does 
not extend to special agreements 
made under reciprocity treaties (s. s., 
8317). 

Treaties, section 3 of the tariff act (762) 
provides, that to secure reciprocal 
trade, countries exporting to the U. 
S. any of the articles embraced in 
the following list, and imposing 
duties or other exactions upon the 
products of the U. S. which in view 
of the free introduction of such arti¬ 
cles into the U. S. the President 
may deem reciprocally unequal and 
unreasonable, he is required on and 
after January 1, 1892, by proclama¬ 
tion to suspend the free importation 
of such articles produced by such 
countries, for such time as he shall 
deem just; and during such suspen¬ 
sion the duties on said articles will 
be as follows: 

all sugars, not above No. 13 Dutch 
standard in color, including all 
tank bottoms, sirups of cane juice 
or of beet juice, melada, concen¬ 
trated melada, concrete and con¬ 
centrated molasses testing by the 
polariscope not above 75 degrees, 
must pay on their polariscopic tests 
(763-4).nr of 1 ct. per lb. 


265 

T 

Per ct. 

and for every addl. degree or frac¬ 
tion of a degree shown by the 
polariscopic test (764 h). 

thtt of 1 ct. per lb. additional. 
sugars above No. 13 Dutch standard 
in color to be classified by such 
standard, and pay as follows : 
all above No. 13 and not above No. 

16 (765 5).If cts. per lb. 

all above No. 16 and not above No. 

20 (766).If cts. per lb. 

all above No. 20 (767)..2 cts. per lb. 
molasses testing above 56 degrees (768). 

4 cts. per gal. 
sugar drainings and sweepings to pay 
either as molasses or sugar, as the 
case may be according to polariscopic 
test (769). 

coffee (770).3 cts. per lb. 

tea (771).!.10 cts. per lb. 

hides, raw or uncured, whether dry, 
salted or pickled, Angora goatskins 
raw, without the wool, unmfd., 
asses’ skins, raw or unmfd., and 
other skins, except sheep skins, with 

the wool on (772).cts. per lb. 

Treaty of reciprocity with Hawaiian 
Islands (889). 

Trees, nursery stock + + (282). 20 

for Department of Agriculture or Bot¬ 
anic Darden (679). Free. 

Tresses, metal (215 s. s., 6547). 45 

Trial boxes or glasses, for testing specta¬ 
cles, etc., gl. fell. V. (108 s. s., 6027). 60 

Triangles, musical instruments (215 s. s., 

_ 9325). 45 

Tricotine, knit metal cloth (215s.s., 7966) 45 
boxes, as mfs. of metal (215 s. s., 7966). 45 

Tricycles, gearing chains for, dtbl. as 
other chains under 164 (s. s., 9969). 
steel tubes for manufacture of (157 

S. s., 11,040).2J cts. per Ib. 

Trimmings, bead or beaded silk, gl. 


beads ch. v. (108). 60 

beads and metal, gl. ch. v. (108 s. s., 

11,382). 60 

bullion (215 s. s., 10,898). 45 

coach and harness, according to mate¬ 
rial. 

corset embroidered with silk, S. ch. v. 

(413 a, s. s., 10,506, 10,667). 60 
























266 

T 


SCHEDULE OF DUTIES. 


Per ct. 


Trimmings, cotton or other vegetable 

fibre + + (373 a, s. s., 10,765). 

down and cotton (443 6, s. s., 6203)... 
dress, any part wool, hair, etc. (398). 

60 cts. per lb. and 
feather (443 6, s. s., 6000, 8217, 10,- 

658). 

fur (461 s. s., 6160). 

herring-bone C. (373 a, s. s., 8664, 10,- 

340, 10,757). 

lace (373 a) . 

linen (373 a) . 

metal (215). 

metal thread (215 s. s., 10,898). 

silk, if not part wool (414 a). 

tinsel (215 s. s., 10,408). 

wool, wstd. or animal hair, wholly or 
partly of (398)...60 cts. per. lb. and 

Tripoli (740).Free. 

Troches, med. preparation (7^ a). 

Tropaeolum seeds (699 s. s., 9354)..Free. 
Trophies, gold, silver, or copper medals 

for (648 s. s., 4225, 6566).Free. 

Tropical fruits, permit for delivery (s. s., 
5761). 

permits to unlade (s. s., 8418). 
unlading at night (s. s., 7727). 

Trotting horse register not accepted as 
evidence of pure breed of horses 
(s. s., 10,840). 

Trousers, merino knit, according to val. 
under 392 (s. s., 6135). 

Trowels, metal (215 s. s., 8532). 

Trucks, car (215 s. s., 9688). 

Truffles, prepared or preserved (287). 

Trumpeter, automatic, els. as a toy (436 

s. s., 8632). 

Trumpets, cavalry- (215 s. s., 5217). 

Trunk handles, metal (215). 

Trunks, commercial travelers’ sarnple- 

(686 s. s., 7394).Free. 

leather ch. v. (461 s. s., 7394). 

metal and wood (215). 

Trusses, according to material. 

Trust companies eligible as sureties on 
custom-house bonds (s. s., 11,266). 

Tuberose roots (699 s. s. 9331).Free. 

Tube paints, other than ocher, sienna or 
umber (61 a, s. s., 5951, 8039, 8416). 
Tubes, boiler or other of wrought iron 
or steel (157).2^ cts. per lb. 


60 

50 

60 

50 

35 

60 

60 

60 

45 

45 

50 

45 

60 

25 


45 

45 

45 

35 

45 

45 


35 

45 


25 


T 


Per ct. 


bone (460). 30 

cast-iron (160).^ of 1 ct. per lb. 

chemical, glass (107). 45 

condenser, of brass, for vessels, not 
exempt under 779 (s. s. 1684). 

copper (195). 35 

earthenware, brown (99). 25 

filters (101 i, s. s., 9670). 55 

glass, colored (106 s. s., 8579). 60 

gauge (105 s. s., 6461). 60 

moulded or pressed, fiint or lime 

(105). 60 

India rubber (460). 30 

and other materials, according to 
comp. ch. V. 

ivory (462). 40 

metal, except copper, iron, lead or 
steel (215). 45 


of metal containing white lead not dtbl. 

(s. s., 7320). 

oval, for bicycles (215 s. s., 10,844).... 45 
steel for manufacturing bic 3 Hes (157 

s. s., 11,040).2J cts. per lb. 

for umbrella handles (215 s. s., 7425). 45 
for hypodermic syringes (215 s. s., 

8685). 45 

white lead in (67 s. s., 7059). 

3 cts. per lb. 

wool-covered flexible gas tube or tub¬ 
ing, as mfs. in part of wool under 
392. 

Tubing of India rubber (460 s. s., 8551). 30 

of jute for bagging, as jute mfs. under 
374. 


Tubs, painted earthen-ware (100a, s. s., 

9684). 

Tuckings, C. (373 a, s. s., 11,331). 

Tugs. (See “Towing.”) 

Tulle in the piece embroidered with metal 
for mf of church regalia not free 
under 692 s. s., 7303). 

Tumbler covers, zinc, pith and cotton 

(215 s. s., 6952). 

Tumblers, cut glass in leather cases (108 

s. s., 7670). 

same, plain (105). 

Tungsten ore or metal (202 a, s. s., 6976, 

8032). 

Tuning forks and hammers (215, s. s., 

6259, 68481. 

Tunny fish. (See “Spanish mackerel.”) 


60 

60 


45 

60 

60 

20 

45 



















































T 


SCHEDULE OF DUTIES. 


Turbans knit, of wool, dtbl. as knit goods 
under 392 (s. s., 7306). 
woolen, as hats of wool 393 (s. s., 6770). 
Turkey red oil (as “ alizerine assistant,” 
which see under “ Oils.”) 

red, color (61a). 25 

rugs (399).60 cts. per sq. yd. and 40 

Turkish pike or pic, 26f inches long (s.s., 
6482). 

prune juice or prune wine under 339 
(See “Fruit-juice” under “Liquors.”) 


towels- cotton (355 s. s., 8283). 40 

linen (371 a, s. s., 11,077). 50 


but if over 100 threads to sq. inch 
the duty until Jan. 1, 1894 (371 

h) IS . 

Turmeric (741).Free. 

Turnip seed (286 s.*s., 7313). 

Turntable dtbl. as iron castings (161 

s. s., 7684).1^2^ cts. per lb. 

Turpentine, Chian, crude (560 s. s., 

5114).Free. 

domestic, foreign drums or casks for 
exp. dtbl. (s. s., 7913). 

fat, oil of (76 s. s., 7374). 

spirits of (743).Free. 

Venice (742).Free, 

Turquoise, cut but not set (4546). 

rough and unmfd. (557).Free. 

Turron, as confectionery (239 s. s., 5954). 

Turtle meat dried (312). 

Turtles (744).Free. 

Tutenegue, cut sheets or plates of, speci¬ 
ally mfd. for printing pps. (215 s. s., 

8880). 

in blocks or pigSj as zinc (212). 

If cts. per lb. 

in sheets (213). 2i cts. per lb. 

manufactures of -f- -f- (215). 

Tweed caps and hats (396 s. s., 8506). 

491 cts. per lb. and 

Tweezers, metal (215). 

Twilled cottons or silesias as cotton cloth. 
Twills, “rainbow stripe printed wstd. 
and cotton,” as woolen dress goods 
(Sept. 21, 1857, Boston). 


35 

20 


25 

10 

50 

25 


45 


45 

60 

45 


267 

T 

. . . 

Twine, binding, all mfd. in whole or in 
part from istle or Tampico fiber, 
manila, sisal grass or sunn (362 6). 

jjj of 1 ct. per lb. 
all mfd. wholly or in part of the 
above fibers, except binding twine 
(362 a).IJ cts. per lb. 


binding, of jute, dtbl. under 374. 

flax or linen * (371 a). 50 

gilling or seine* (371a, s. s., 6029, 
6467, 8477, 10,332, 10,527). 50 


loom harness, C. for weavers’ use, as 
C. thread under 342 (s. s., 8945). 
salmon net, as thread (370 s. s., 6467). 
valued at 13 cts. or less per lb. 

(370 a). 6 cts. per lb. 

valued over 13 cts. (370 b) . 45 

Twist, jute, valued at 5 cts. or less per 
lb. (374 a, s. s., 31]5).2cts. per lb. 

valued over 5 cts. (374 b) . 40 

silk (410a, s. s., 2773, 2827, 6127, 

6305). 30 

or cordonnet. (See “ Silk twist.”) 
silk, woven or made in such manner 
as to be fit for buttons exclusively 

(428). 10 

“Tyne castle canvas,” flax and paper, 

flax ch. val. (371 a, s. s., 9624). 50 

Type metal, on lead it contains (208 a, 

s. s., 8147, 9831).II cts. per lb. 

Types, new ( 2 Q 8 6 , s. s., 1911). 25 

old, fit only for re-manufacture ( 745 ). 

Free. 

Tyrian dye, July 8,1861, Boston (773 6 ). 20 

u 

Ulsters, wholly or partly of wool, wstd., 

or hair (397).491 cts. per lb. and 60 

Ultimate consignee as appearing by ocean 
bill of lading (s. s., 10,636, 11,259). 
Ultramarine blue (55 s. s., 4950). 

41 cts. per lb. 
Umber and umbry earths, -{- -f dry 

(54 a). 5 of 1 ct. per lb. 

ground in oil (546)....II cts. per lb. 
put up in tubes (61 a, s. s., 10,869).... 25 


* I have some doubt whether, in view of the decisions cited and the distinctive definitions of 
Webster and Worcester of the terms “twine” and “thread,” the above twines should not be clas¬ 
sified under 370; especially as in the latest decision (s. s., 10,527), the evidence before the Board 
of General Appraisers was “that the terms ‘gilling, gUUng-thread, and gilling-<«;ine' are inter¬ 
changeable and are used in common for the same material.”— Editor. 








































268 SCHEDULE OF DUTIES. 

u u 


Per ct. 

Umbrella cloths, S. and C., S. ch. val. 

(414a, s. s., 10,353, 10,655). 50 

wstd. and cotton dtbl. under 392 
(s. s., 6951). 

handles, metal (215 s. s., 7953). 45 

metal and ivory (215,776 s. s. , 7953). 45 
or tips of decorated china (101a, 

s. s., 10,252). 60 

wrought steel tubes for (157 s. s., 

7425, 11,040).2J cts. per lb. 

ribs, stretchers and frames, and parts 
of, wholly or partly of metal (215).. 45 

sticks, bamboo, reeds, partridge, hair- 
wood, pimento, orange, myrtle, and 
other woods, -f -f in the rough, or 
not further mfd. than cut into 
lengths suitable for sticks for um¬ 
brellas, parasols, sunshades, etc., 
and India malacca joints in like con¬ 
dition (756 d. e. f) .Free. 

sticks, plain, finished or unfinished 

(471 a) . 35 

same, if carved (471 h) . 50 

tops of wood, ornamental (230 s. s., 

6971). 35 

Umbrellas, parasols and sunshades cov¬ 
ered with silk or alpaca (470 a). 55 

same, covered with other material 
(470 6). 45 

“Umbria” steamship, model of (652 
s. 8 ., 6831). Free. 

Unappraised goods, regs. for transporta¬ 
tion of (s. s., 6452). 

Unclaimed goods, disposition of, after 
one year not entitled to w. h. privi¬ 
leges (s. s., 7676, 8542). 
authority for earlier sales in certain 
cases (s. s., 8697). 

consignments cannot be divided by 
allowing entry of part with remain¬ 
der unclaimed (s. s., 7552, 7584). 
charges on, to be paid from proceeds 
of sale (s. s., 6617). 
disposal of surplus from sales of (s. s., 
8949). 

disposition of unsalable (s. s., 8555). 
entry of, after becoming subject of sale 
(s. s., 6199). 

freight liens on, how paid (s. s., 6580). 
liens for freight accruing before voyage 
of impt. not allowed (s. s., 7938). 


Per ct. 

no allowance for discrepancy or defici¬ 
ency after sale (s. s., 9720). 
storage charges on (s. s., 7027). 
whiskey, exported and returned, treat¬ 
ment of (s. s., 7334). 

Underclothing in trunk of traveller, not 
in excessive quantities (752 s. s., 
7255).Free. 

Undertakers’ stock in trade, as hearses, 
horses, etc., not free as household 
effects (s. s., 8968). 

Undervaluation, additional duty to be 
assessed for, when incurred separa¬ 
tely on parts of goods in one invoice 
subject (as imported) to different 
rates of duty, but intended for use 
together as an entirety but not made 
up (s. s., 6527). 

goods subject to specific duty according 
to value are liable to penal addi¬ 
tions for (s. s., 3370). 
but contra, if duty purely specific 
(s. s., 3335, 3519, T. D. 44). 
of goods per se, additional duty on 
(s. s.,7458). 

of like goods in separate invoices, 
shipped to one consignee by different 
consignors, to be considered sepa¬ 
rately (s. s., 4964). 
penalties for, defined (s. s., 8304). 

Undervalued goods, penal additions part 
of the dtbl. val. under 1225, Pt. L 
(s. s., 3711). 

Underwear, cotton, embroidered by hand 

(373 a, s. s., 5986). 60 

wool knit (396 s. s., 10,736, 10,817). 

49l cts. per lb. and 60 

Unenumerated articles, assimilated, dtbl. 
under 774. 

others, if unmfd. (773 a). 10 

if mfd. in whole or in part (773 6)... 20 

Unexamined packages, bonds for return 
of (s. s., 10,033). 

Unfermented wine dtbl. as wine (s. s., 
7868). 

Union damask, flax and cotton, flax ch. 

V. dtbl. under 371 (s. s., 11,048). 50 

lawns, jute and cotton, according to 
material ch. val. (s. s., 3343). 

United States, books, engravings, pho¬ 
tographs, etchings, bound or un- 



















u 


SCHEDULE OF DUTIES. 


Per ct. 

bound, maps and charts impt, 
authority, or for the use of (514 s. s., 

b528).Free. 

reimportation of products of (See 
“American” or “Reimporta¬ 
tions.”) 

Botanic Garden, plants, trees, 
shrubs^ roots, seed-cane and seeds 

imported for (679).Free. 

navy vessels, mdse, cannot be im¬ 
ported in (s. s., 7846). 
personal and household effects not 
mdse, of citizens of, dying abroad 

(675).Free. 

products of the fisheries of (661). Free, 
purchase of goods for, in bond (s. s., 
6528). 

vessels, amendment of acts as to offi¬ 
cers (Pt. L, 1357). 
free withdrawal from bonded ware¬ 
house of supplies (Pt. I,, 1358). 
repeal of laws compelling them to 
carry mails (Pt. I., 1360). 

Unlading, expenses of, under Sec. 29, 

Act June 26, 1884 (s. s., 9982). 
inspectors must be paid for overtime 
caused by cold weather (s. s., 8887). 
of certain articles in bulk (Pt. I., 1362). 
of tropical fruit at night (s. s., 7727). 
steamships at night (s. s., 6752). 
Unmarried immigrants, free entry of 
teams of (s. s., 8757). 

Unmixed colors in tubes (61 a, s. s., 

5951, 10,859). 25 

Unrotted flax or stems (356).$5 per ton. 
Unsalable unclaimed goods, disposition 
of (s. s., 8555). 

Unsealed packages by mail, delivery of 
(s. s., 7239). 

Upholstery goods, cotton and metal (215 

s. s., 10,732). 45 

wool, silk and cotton, W. ch. v. dtbl. 

under 392 (s. s., 10,664). 
tapestry, cotton and jute, C. ch. val. 

(355 s. s., 6003)..'. 40 

Upholsterers’ nails (215 s. s., 9243). 45 

Uranate of soda, “uranium yellow ” (76 

s. s., 4293). 25 

Uranium, chloride of (746)...Free. 

nitrate of (746).Free. 

oxide and salts of (746).Free. 


269 

V 

Per ct. 

oxide natron, known as uranium yel¬ 


low, as salts (76 s. s., 4293). 25 

Urea (75 a) . 25 

V 

Vaccine virus (747).Free. 

Valencia and plain almonds, part choco¬ 
late, as confectionery (239 s. s., 9527). 50 
Valenciennes lace (373 a). 60 


Valentines, according to materials and 
assimilation (s. s., 2125, 4629). 

ordinary, as printed matter (423). 25 

silk ch. val. (414 a, s. s., 2125, 4629).. 50 

Valerian oil (661).Free. 

Valerianic acid, for manufacturing pps. 

(473 s. s., 6353).Free. 

ether, as fruit ether (25 5, s. s., 9205). 

$2.50 per lb. 

Valonia, nut used in tanning (748). Free. 

Valuation of dilferent articles of wool or 
cotton imported in same package. 

(See Part L, 937). 

of goods, department cannot interfere 
with function of U. S. appraiser 
regarding ascertainment of (839 s. s., 

7095, 11,100). 

of mdse, in invoices in two currencies. 

(See s. s., 10,218). 

Valuations, additions by appraiser must 
exceed 10 per cent, of total value 
stated in entry, to subject to penal 
duty (s. s., 3192). 

Value, additions to invoice cannot be 
made after entry (s. s., 10,532). 
additions to invoice value to make 
market value, how to be noted by 
appraiser (s. s., 7005). 
discounts on net charges not allowed 
on entry (s. s., 10,019). 
appraisers’ return of, not controlled by 
sec. 2900, Rev. Statutes (s. s., 
10,065). 

cost of putting an article in a market¬ 
able condition. (Sees, s., 6845). 
discounts not in invoice not allowed 
(s. s., 10,031). 

dutiable, allowances of discounts on 
gelatine (s. s., 9929). 
deductions of foreign drawback not 
allowed (s. s., 9968). 
























270 

V 


SCHEDULE OF DUTIES. 


Per ct. 

Value, dutiable, goods shipped before 
but irapt. after Aug. 1,1890 (s. s., 
10,952). 

includes cost of boxes and coverings 
(s. s., 10,240, 10,398). 
inclusion of foreign tax or duty. 

(See s. s., 9800). 

of old family silver. (See s. s., 
10,629). 

prorata additions on coverings (s. s., 
10,721). 

pro-rating costs of coverings (s. s., 
11,082). 

to be that of the port where the in¬ 
voice is made and goods exported 
to the U. S. (s. s., 6158). 
error in judgment as to, not a clerical 
error (s. s., 7943). 

finding of, on re-appraisement final 
(s. s., 7007). 

foreign internal revenue stamps an ele¬ 
ment of dtbl. value, (s. s., 6382). 
foreign market, on day of shipment, 
means day of sailing of vessel from 
foreign port (s. s., 8354). 
foreign, of goods imported by mail, 
duty assessed on (s. s., 11,160). 
invoice of goods forwarded under pro¬ 
visions of s. s., 9742 (s. s., 10,034). 
invoice or entered, conclusive upon 
importers (s. s., 10,329). 
market, how ascertained (s. s., 5806, 
7800). 

of Austrian florin, assessment of goods 
invoiced in (s. s., 11,273). 
of depreciated currencies (s. s., 10,587). 
of goods entered on a pro forma invoice 
(s. s., 10,598). 

of goods imported from Europe through 
Canada (s. s., 6918). 
of goods, information respecting for¬ 
eign market value not to be disclosed 
(s. s., 6250). 

of local Chinese taels (s. s., 9890). 
of Mexican lottery tickets for duty pps. 

(s. s., 10,997). 

of Russian rouble (s. s., 7398, 7898, 
10,428, 10,453). 
of Tientsin tael (s. s., 11,268). 
re-appraisement, final and conclusive, 
notwithstanding defeat of proceed- 


V 


Per ct. 

ings for fradulent undervaluations 
(s. s., 10,067). 

re-appraisement of, at ports where col¬ 
lectors act as appraisers (s. s., 

10,813). 

return of, by appraiser, cannot be re¬ 
vised by him after filing with the 
collector (s. s., 8584). 
rules for guidance of customs officers 
(s. s., 9714). 

Vandyke brown (61 a, s. s., 9090). 25 

Vanilla beans and plants, crude (560). 

Free. 


not crude (24). 10 

in alcohol (8 5, s. s., 6481). 

$2 per gal. and 25 

Vanilline, chemical compound (76 s. s., 
6256). 25 

Varnish, antioxide dtbl. as (56«, s. s., 

7598).. 35 

lacquer, as spirit varnish (56 6, s. s., 

6901).$1.32 per gal. and 35 

Japanese metallico (56 a, s. s., 7131).. 35 
partly distilled spirits, rules for deter¬ 
mining component of ch. val. (s. s., 
4891). 

Robertson’s medium for oil paintings 

(56 a, s. s., 8287). 35 

shellac, mfd. from domestic spirits, 
how valued (s. s., 5613). 
soap stock, so-called, but found to be 
a solution of gum in oil of turpentine 
and really varnish (56 a. s. s., 7977). 35 

so-called, composed of 1^ lbs. shellac 
to gal. alcohol, held to be distilled 
spirits (331 s. s., 4549). 

$2.50 per pf, gal. 

Varnishes, other than spirit, including 
so-called gold size or japan (56 a)... 35 
spirit, for the alcohol contained therein 
(56 6, s. s., 11,405). 

$1.32 per gal. and 35 


Varnolette (773 6, s. s. 10,088). 20 

Vases, alabaster (459 a, s. s., 7127). 25 


Bohemian, or porcelain glass (110). 60 

bronze or other metal (215 s. s., 4061). 45 

china, porcelain, parian, bisque, 
earthen, stoneware, plain white 

(1006)....*.. 55 

same, decorated or ornamented 
(100 a), 


60 














SCHEDULE OF DUTIES. 


Per ct. 


cop- 


45 


25 


Japanese, cloisonne or enameled 

per (215 s. s., 4061). 

platinum, for chemical uses (682). Free. 
Wedgwood, contg. sauces, dtbl. as e. 
w. under 100 or 101 (845/, s. s. 
6903). 

Vegetable blacks of all kinds (52). 

fibre, clothing and wearing apparel of 
all kinds composed of, or of which 
it is component of ch. val. + -f- 

(349 a). 5 Q 

if part rubber, all except gloves and 
elastic articles that are specially 
provided for, pay (349 h). 

50 cts. per lb. and 50 

fibre, raffia (597 s. s., 7268).Free. 

fibres (other than cotton, flax or hemp) 
all mfs. of, or of which they may 
be material of ch. val. -f -f. 
value not over 5 cts. per lb. (374 a). 

2 cts. per lb. 

value over 5 cts. per lb. (374 h) . 40 

ivory buttons (430 s. s., 1319). 50 

dice, draughts, chessmen and chess 
balls, and billiard, pool and baga¬ 
telle balls (435). 50 

manufactures of + + (462). 40 

not sawed, cut or otherwise mfd. 

(fil8).Free. 

oils, essential or expressed -f 4- (76).. 
substances, crude or unmfd.+ +(653). 

Free. 

fibrous, unmf or undressed and + 

+ (597).Free. 

fit only for paper stock (670)... Free, 
wax (751).Free. 

Vegetables, all edible, in natural state 

+ + (288). 

all kinds, prepared or preserved + + 
including pickles and sauces (287 

s. s., 1818, 6889, 8274). 45 

as drugs. (See ‘ ‘ Drugs ’ ’) (560). Free, 
antiseptically treated (287 s. s., 9024). 45 
betel leaves not (773 a, s. s., 10,746).. 10 

cabbages (273).3 cts. per head. 

canned, what charges dtbl. (s. s., 
10,058). 

cauliflower, prepared and sealed in air- 


dtbl. as (287 


271 

V 

Per ct. 


25 


25 


40 


50 


25 


25 


tight cans or bottles 

s. s., 9024). 

cucumbers in brine (287 s. s., 10,749).. 
dessicated or compressed, Aug. 30 

1859, N. Y. (287 s. s., 8274).! 

imported in salt or brine (287 s s 

10,597).; 45 

lupini (288 s. s., 11,059). 25 

onions (280).40 cts. per bushel.* 

pease, edible in the p8d (288). 

potatoes (283).25 cts. per bushel. 

tomatoes (288 s. s., 11,060). 

Vehicles of immigrants. (See “Immi¬ 
grants’ effects.”) 

Veilings, crape, cotton orC.ch. val. (355 

s. s., 3630). 

crape, silk ch. val.* (414 a, s. s., 3630, 

6799). 

wstd. barege dtbl. as dress-goods under 
395 (s. s., 6799, 8140). 

Veils, as wearing apparel, according to 
material of ch. v. 

Vellum (672).Free. 

cloth, cotton ch. val. (355 s. s., 

3834).’ 

Velocipedes and bicycles(215 s. s., 3283). 
Velours, double-faced, of C. or other 
veg. fiber, as pile fabrics under 350 
(s. s., 11,180). 

jute, embroidered with metal (215 s. s., 

5666, 7243). 

same, metal slight value, dtbl. under 
374 (s. s., 5963). 

Pekin, as cotton velvet under 350 (s. s., 

7798). 

Velvet buttons, if S. ch. v. (412 s. s., 

10,551, 11,358). 50 

carpetings, mosaic (402 s. s., 6033). 

40 cts. per sq. yd. and 

ribbons, cotton (355 s. s., 6594). 

plush, S. ch. V., dtbl. under 411 
(s. s., 11,332). 

uppers for slippers, cotton embroidered 

(373 a, s. s., 2597),. 

same, of silk or S. ch. val. (413 a). 
Velvets and velveteens and all other pile 
fabrics of cotton or other vegetable 
fiber (350 s. s. 5969). 


40 

45 


45 


40 

40 


* Including Parisiennes, aerophanes, Donna Maria, gaze crepe Anglais, crepe crepe, crepe de 
Chambord, grenadines, crepe turquoise, cr6pe imperatrice, rolled and folded crepes, etc. 







































272 

V 


SCHEDULE OF DUTIES. 


Per ct. 

Velvets, not bleached or colored (350 a). 

10 cts. per sq. yd. and 20 
bleached (350 5, s. s., 11,409). 

12 cts. per sq. yd. and 20 
dyed, colored, stained, painted, or 
printed (350 c). 

14 cts. per sq. yd. and 20 
but none to pay less (350 d) than.. 40 
Velvets, plushes, or other pile fabrics, 
containing exclusive of selvedges 
less than 75 per cent, in weight of 
silk (411a, s. s., 7250). 

$1.50 per lb. and 15 
same, containing exclusive of selvedges 
75 per cent, or more in weight of 

silk (4115).$3.50 per lb. and 15 

but none to pay less (411 c) than. 50 

Veneering rods, metal (215). 45 

Veneers, ivory, for piano keys (462 s. s., 

9033). 40 

same,unpolished (462 Jan. 28,1881). 40 

of cabinet or other woods H —\~ (220 5, 

s. s., 1426, 9010). 20 

Venetian mosaics, met. and glass, met. 

ch. V. (215 s. s. , 11,402). 45 

Venetian red (61a, s. s., 1590, 9090, 

11,346). 25 

Venice turpentine (742). Free. 

Venison carcasses (773 a, s. s., 2325, 

7202). 10 

hams (310).5 cts. per lb. 

Ventilating needles (179 s. s., 6828). 25 

Veratrine (75 a). 25 

Verde de prato, com. kn. as green 

marble, mfs. of (125 s. s., 8796). 50 

Verdigris, or subacetate of copper (749). 

Free. 

distilled, or acetate of copper (76 s. s., 

8593). 25 

Verditer, or Bremen blue (61a, s. s., 

1705). 25 

Verification of invoices, certain rulings 
as to (s. s., 2750. 3120). 
of manifests of I. T. goods (s. s., 
3882). 

Vermicelli and similar preparations (258 

s. s., 9388).2 cts. per lb. 

Vermilion red, dry or in oil or water 
(57).12 cts. per lb. 


Per ct. 

Vermilionette (61 a, s. s., 11,335). 25 

Vermuth, duty as on still wines (336 
s. s., 1585, 2367). 

of Noilly, Prat & Co. gauge of bottles 
(s. s., 3293). 

Vesicante plasters, proprietary prep. 

(75 a, s. s., 9222). 25 

Vessels, American, for holding liquids or 
solids, re-imported. (See “Re-im¬ 
portations.”) 

cast hollow-ware, coated, glazed or 

tinned (163).3 cts. per lb. 

containing quicksilver. (See “Quick¬ 
silver.”) 

cooking, and other cast-iron -f (161). 

1^^ cts. per lb. 

Japanned ware (215). 45 

platinum or parts of, for chemical uses 

(682).Free. 

others + according to materials. 

Vessels, Marine : 

American, articles for the repair of. 

(See “American.”) 
coal stores of, none to be unloaded 

(537).Free. 

in foreign trade, imported equip¬ 
ments of, not free under 1358 Pt. 

I. (s. s., 9787). 

repairs to, in Canada, dtbl. if not 
the result of an emergency (s. s., 
7513). 

built in U. S. for foreign trade, mate¬ 
rials for, or for repair of* (See 
779 and 780). 

built in U. S. for foreign account, 
drawback on certain materials (Pt. 

I. 1359). 

Chinese stewards and cooks on, when 
shipped at foreign ports, not to be 
landed (s. s., 9900). 
coal bonded for consumption on, not 
subject to weighing fees (s. s., 5860). 
contracts for care of seamen (s. s., 
10,079). 

copper, old, taken from the bottom of 
American vessels, compelled by ma¬ 
rine disaster to repair in foreign 

port (546).. Free. 

earthenware not included among free 


* Vessels built to be sold, when ready for sea, to parties out of the U. S., are not entitled to refund 
or rebate of duties under 779 and 780 (s. s., 2843). ’ 






























V 


SCHEDULE OF DUTIES. 


Per ct. 

articles for equipment of, under 779 
(s. s., 9776). 

entering in U. S. from Germany via 
England, tax on (s. s., 10,129). 
equipments of foreign. (See below 
“foreign,” etc). 

of tarpaulins temporarily landed on 
levee to protect cargoes of import¬ 
ing vessel, not dtbl. (s. s., 8498). 
excessive sea-stores dtbl. (s. s., 9897 
9927). 

expenses of lading, under Sec. 29, Act 
June 26, 1884 (s. s., 9982). 
feed impt. for cattle on foreign, en 
route abroad, cannot be withdrawn 
free of duty (s. s., 9775). 
fishing, materials for construction,etc., 
of, free under 779 and Act of June 
19, 1886, (s. s., 9481). 
fixed equipments of, not dtbl. nor en¬ 
try required (s. s., 7634). 
foreign, cannot put in for coal except 
at ports of entry (s. s., 5879). 
.condemned and dismantled, equip¬ 
ments and materials of not dtbl. 

(s. s., 7807). 

new sheathing metal brought by it 
to be put on it here, dtbl. (s. s., 

8113). 

old sheathing metal taken from bot¬ 
tom of, in foreign port is dtbl. 
when impt. into the U. S. (s. s., 

1783). 

old sheathing metal taken from bot¬ 
tom of foreign vessels undergoing 
necessary repairs in the U. S. not 
dtbl. (s. s., 538). 

old metal stripped from foreign ves¬ 
sels in foreign ports, and impt. 
into the U. S., dtbl. although of 
domestic origin (s. s., 1783). 
forfeiture of certain, for prohibited 
importations (789). 
screw-shaft impt. for equipment of, 
dtbl. ( s. s., 11,220). 
subject to discriminating duties on 
importations in (788). 
forgings for, iron or steel. (See 
“Forgings.”) 

free entry of rope for equipment of 
not allowed (s. s., 6457). 


273 

V 

Per ct. 

goods used in repair of, proof required 
for drawback (s. s., 6542). 
immediate delivery of importations in 
(Pt. I. 1361). 

in course of construction not entitled 
to provisions of 1358 Pt. I. (s. s., 
6520). 

laden with certain articles in bulk, 
where to unlade (1362 Pt. I), 
manifests of cargoes and sea-stores re¬ 
quired on northern lakes, of vessels 
from foreign ports (s. s., 8220). 
marking of name, home port and 
draught on (s. s., 10,716, 10,830). 
one per cent, not to be retained from 
drawback on coal bonded for use on 
(s. s., 5873). 

propeller shaft for,not free (s.s., 9962). 
regulations governing importation in 
bond of materials to be used in con¬ 
struction of(s. s.. 10,983). 
repairs of American, articles for, under 
779 (s. s., 9047). 

to a registered American in a foreign 
port, when free and when dtbl. 

{s. s., 7774, 9517). 

sheathing metal on, when dtbl. in poi-t 
(s. s., 8715). 

small, exported, drawback on (s. s., 

9916). 

spare blades for, must be deposited in 
bonded warehouse (s. s., ]0,179>). 
steamboat from Canada, held to be 
dtbl. (s. s., 8975). 
penalties to be imposed by chief oflS- 
cers of customs for violations, of 
laws relating to (s. s., 11J14). 
sunk in U. S. waters, goods recovered 
from. (See “Special importations, 
wrecks.”) 

supplies for, remaining in warehouse 
after three years from date of im¬ 
portation, dtbl. (s. s., 8822). 
supplies, manilla rope not free as(k s., 

7242). 

“paint for ships’ bottoms” may be 
withdrawn free in reasonable 
quantities, under sec.. 2514, Rev. 
Statutes (s. s., 7199). 
warehouse, vessel may be constituted 
as, in certain cases (s. s.,. 6896). 


18 









274 

V 


SCHEDULE OF DUTIES. 


Per ct. 

Vessels, wrecked, material from, free 
(s. s., 7064). 

United States, amendment of acts as 
to officers of (1357 Pt. I.), 
effect of foreign repairs on title to 
renewal of registry (s. s., 8099). 
enrolled and licensed for frontier 
trade, or intended for such trade,* 
are required for repairs made or 
equipments (including boats) pur¬ 
chased in a foreign country, to 
enter the same on their first arrival 
in any U. S. port and pay duty on 
the cost thereof. (See Pt. I., 
1097-8, and notes, s. s., 385, 

1172). 50 

free withdrawal of supplies for,under 
1358 Pt. L, regs. for (s. s., 6532). 

United States, iron imported for con¬ 
structing (see rules) (s. s., 4519). 

U. S. registered, built of dtbl. ma¬ 
terials, entry and clearance (.s. s., 
4468). 

when repairs dtbl. (See regs. arti¬ 


cles 548-50 and T. D. 12). 

Vestings, cotton, as cotton cloth, 
linen, of not over 100 threads (371).... 50 

silk (414 o).. 50 

wool. (SeeWoolens.”) 

Vesuvin, as aniline dyes (18 s. s., 616)... 35 

Vetches (288). 25 

Vials, cut glass. (See “ Glass and glass¬ 
ware.”) 

Vices. (See “ Vises.”) 

Vichy lozenges, med, prep. (75 s. s., 

1646). 25 

salts, med. prep. (75 a, s. s., 2021, 

9217, 9715). 25 

Victoria crepe, cotton (355 s. s., 3630)... 40 
veils, cotton (349 a, s. s., 6799). 50 


Vicugna skins, with wool on, as wools on 
the skin, which see (Jan. 1, 1859, 
Philad.). 

Vienna bronzes (215 s. s., 6683, 6783)... 45 
Vin de peptone (74 s. s., 9763). 

50 cts. per lb. 


Per ct. 

Vindu haeto, ale. med. prep. (74 s. s., 

6500).50 cts. per lb. 

Vin Mariani, ale. med. prep. (74 s. s., 

6500).50 cts. per lb. 

Vinegar of standard strength or less (327 

s. s., 2988). 7i cts. per gal. 

(The standard for vinegar is the 
strength which requires 35 grains 
of bicarbonate of potash to neu¬ 
tralize 1 oz. troy thereof) t (327). 
stronger on each grain in excess of 35, 
required to neutralize, must pay 
in addition to above rate (s. s., 

2988).y of 1 ct. per gal. 

for mode of testing the strength. 

(See s. s., 3136). 

distilled ,as acetic acid (s. s., 3964,4213). 
Tarragon, as ordinary vinegar (327 

s. s., 8176). 7^ cts. per gal. 

toilet (77). 50 

if alcoholic (8s. s., 6638). 

$2 per gal. and 25 

Vinegars, non-alcoholic med. preps. 

H—h (75 a). 25 

Vines, + +. (See “ Plants,” etc.) 

Vinette, wine of barberries, used in finish¬ 
ing morocco leather (773 6, s. s., 

6297). 20 

Violet solid, D. H. or new fast violet (18 

s. s., 10,081). 35 

Violets, crystallized (239 s. s., 9268). 50 

Violin bow-hair, horsehair sorted, and 
with wax on the ends (604 s. s., 

6872).Free. 

bows, according to materials (s. s., 
10,938). 

cases, according to materials, which 
although containing violins were 
entered separately for duty and not 
as coverings-, dtbl. according to ma¬ 
terial and not subject to penalty 
(s. s., 10,223). 

chin rests and pads, according to mat. 
strings, gut (529 s. s., 10,758)....Free, 
gut and wire, known as “G” strings 
(215 s. s., 6708). 45 


* Eepairs to American registered vessels or pleasure yachts, in foreign ports, are not dtbl. under 
this provision (s. s., 3379, 4154). 

t Vinegar of less than the standard strength is subject to duty as if of the standard strength (s. s., 
2988). 
























SCHEDULE 


Ml 1 Perct. 

Silk and metal (414 a, s. s., 4453, 

10,339). . 50 

tail-pieces, bridges, and finger¬ 
boards, according to material (s. s., 
4453). 

Violins (230). 35 

Vises (215 s. s., 3536). 45 

Visiting cards, gilt edged, as printed 

matter (423 s. s., 6925). 25 

Vitriol, blue or Roman, or sulphate of 

copper ( 12 ). 2 cts. per lb. 

green, copperas (23).T^of 1 ct. per lb. 
oil of (5).^ofl ct. per lb. 


white, as sulphate of zinc (76). 25 

Volatile oils + + (76). 25 

Volute cell machines (215 s. s., 4122).... 45 

Vomic nut (658).Free. 

Vulcanized India rubber, all mfs. + + 

( 461 ). 35 


w 

Wadding, cotton, as mfs. of cotton -f + 

(355). 40 

paper, as mfs. of paper -f -f (425).... 25 

Wads, gun-, of all kinds (446). 35 

Wae Sing wine. (See “Medicated 
Spirits.”) 

Wafer material, in sheets, fish food 
(773^>, s. s., 6516). 20 

Wafers, medicated (75 a, s. s., 2506). 25 

toilet (77). 50 

unmedicated, for covering pills, etc. 

(750 s. s., 5979, 6004).Free. 

far use as trade-marks or labels (750 

s. s., 5950).Free. 

unmedicated,all (750, s.s., 10,892). Free. 

Wagon blocks. (See “Blocks” or 
“Lumber.”) 

boxes, iron castings (161). 

1 tj 5 cts. per lb. 

tongues, sawed only (223 s. s., 2570).. 20 

Wagons, sleighs, harness, ploughs, and 
other implements brought by immi¬ 
grants for own use (483 h) .Free. 

Waiters or salvers, according to material. 

Wale planks, teak (755 s. s., 6202). Free. 

Walking sticks, according to material. 

(See “Canes.”) 

Wallace’s and Bruce’s stud books the 
accepted records for registry of ani¬ 
mals for breeding pps. (s.s., 11 , 110 ). 


OF DUTIES. 


275 

W 


Wall-paper rollers, mfs. of metal (215 


s. s., 9096). 45 

Wall papers, printed (422). 25 

pockets of embossed paper and printed 

cards (423, 776, s. s., 10,066). 25 

Walnut lumber, black, is not distinc¬ 


tively known in commerce as cabi¬ 
net wood, and is dtbl. as ordinary 
lumber -f -f (s. s., 2044). 

Walnuts, all kinds, not shelled (307 a, 

s. s., 6512). 3 cts. per lb. 

shelled (307 h) . 6 cts. per lb. 

unripe in brine (287 s. s., 10,749 ; but 


see also s. s., 6290). 45 

Wardrobes for dolls, as toys (436). 35 


Warehouse, additional duty due on goods 
must be paid before they can be 
withdrawn from (s. s., 6369). 
additional duty on goods in bond over 
one year when Act of Oct. 1 , 1890, 
took effect (s. s., 10,278, 10 , 354 ). 
and immediate transportation entry, 
when allowed (s. s., 7482). 
articles mfd. in bonded, and exported 
in good faith, may be reimported 
and admitted to entry under Sec. 
2500 Bev. Statutes (s. s., 8197). 
bonded, duties on goods in, on and 
after Oct. 1 , 1890, and withdrawn 
from. (See provisions as to, 821). 
bonds, settlement of balances on final 
withdrawals (s. s., 9844). 
charges for cartage, storage and labor 
on goods entered by appraisement 
and sent to (s. s., 8993). 
charges for labor and storage of goods 
sentto,at imprs’ request (s.s., 9514). 
eggs excluded from (s. s., 11,283). 
entries of domestic products exported 
and returned (s. s., 7477). 
entries, when protests and appeals to 
be filed (s. s., 7982). 
exhibition of circus or hippodrome in, 
not permitted (s. s., 9723). 
of goods in regs. for (s. s., 8302). 
fees for weighable goods withdrawn 
from, for exportation (s. s., 5824). 
for smelters and refiners of metals, pro¬ 
visions for (795). 

free goods not entitled to privilege of 
(s. s., 9468). 
































276 

W 


SCHEDULE OF DUTIES. 


Per ct. 

Warehouse, general order, goods in, 

Oct. 6, 1890, rule (s. s., 10,554). 
goods, duty on, under 821 (s. s., 5719, 
5721). 

goods in, duties unpaid on Feb. 1, 
1890, liable to duties under act of 
Oct. 1, 1890 (s. s., 11,296). 
goods in, on Oct. 1,1890 (s. s., 10,537). 
prior to Oct. 1, 1890 (s. s., 10,413, 
10,676). 

prior to Oct. 6, 1890 (s. s., 10,678). 
goods, one protest and appeal suflScient 
for one invoice of goods separately 
withdrawn (s. s., 5856). 
other than drugs cannot be re-packed 
in (s. s., 7232). 

weight of, proviso to Sec. 50, act 
of Oct. 1, 1890, applicable only to 
those paying specific duties (s. s., 
10,444). 

liability for loss of liquors in (s. s., 
7930). 

manufacturing, empty bottles, barrels, 
etc., for use in, not free (s. s., 9753). 
matches (safety) cannot be stored in 
(s. s., 6283). 

opening cases of tobacco in, for pur¬ 
pose of stenciling small boxes denied 
(s. s., 7843). 

re-imported goods, when entitled to 
privileges of (s. s., 5829, 7435). 
re-liquidation of entries of goods with¬ 
drawn from (s. s., 7376). 
removal of duty paid goods (s. s., 
10,612). 

re-packing of cigarettes in, not allowed 
(s. s., 9120). 

of opium in (s. s., 6753). 
of peppermint oil in (s. s., 8615). 
responsibility for loss or damage to 
goods in (s. s., 11,277). 
storage charges for “overflow” goods 
(s. s., 8402). 

surplus sea stores of vessel cannot be 
entered for (s. s., 7697). 


Per ct. 

Swedish matches in zinc lined boxes 
may be entered for (s. s., 7439). 
tobacco in, prior to Oct. 1, 1890 (s. s., 
10,710). 

transfer of wine in, from importer to 
purchaser not allowed (s. s., 10,837). 
unclaimed goods not allowed priv¬ 
ileges of (s. s., 7676). 
vessel as, in certain cases (s. s., 6896). 
weighing of goods entered for (s. s., 
10,640, 10,856). 

weight of tobacco withdrawn from 
(s. s., 10,455, 10,693). 
same, imported since Oct. 1, 1890 
(s. s., 10,635). 

withdrawals from under sec. 50, act of 
Oct. 1, 1890 (s. s., 10,615). 
withdrawal of exhibition articles, not 
allowed without payment of duty 
due on (s. s., 9011). 
of free goods from, under act of Oct. 

1, 1890 (s. s., 10,282). 
of goods from, rule as to permits for 
(s. s., 7809). 

of goods in bond prior to Oct. 6, 

1890 (s. s., 10,466). 
of tobacco from (s. s. , 7389). 
of goods subject to penal duty (s. s., 
6369). 

Warehoused packages can only be re¬ 
moved intact (except for specific 
pps.) (s. s., 7843). 

Warehouses, bonded, ports containing. 

(See list Pt. lY., p. 89.) 
sale of duty paid goods for storage 
charges (s. s., 10,044). 
manufacturing, class 6, free withdrawal 
of imported bottles and casings for 
use in (s. s., 9942). 

Warehousing bond, amendment of (s. s., 
10,609). 

Warming pans, metal (215). 45 

Warps and warp yarn, cotton.* 
val. not over 25 cts. per lb. (342 a). 

10 cts. per lb. 


* Upon investigation it is found that the weight of cotton thread varies from one to one and a 
half per cent, according to the condition of the atmosphere, and that no uniform invoice weight can 
be given of such thread shipped from Europe to this country. 

To ascertain the true weight on which duties should be levied in case of importation from 
Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight 
the amount noted in the invoice, allow not exceeding one per cent, for increase in weight caused by 





w 


SCHEDULE OF DUTIES. 


val. over 25 and not over 40 cts. (3426). 

18 cts. per lb. 
val. over 40 and not over 50 cts. (342 c). 

23 cts. per lb. 
val. over 50 and not over 60 cts. (342 cZ). 

28 cts. per lb. 
val. over 60 and not over 70 cts. (342 e). 

33 cts. per lb. 
val. over 70 and not over 80 cts (342/). 

38 cts. per lb. 
val. over 80 cts. and not over $1 (342^). 

48 cts. per lb. 

val. over $1 (342 h) . 

Warps or yarns for carpet weaving, 
beams or large spools for, with metal 
flanges, dtbl. separately under (215 


s. s., 6715).. 45 

spun silk (414 a s. s., 6109)... 50 

silk, thrown (410 a). 30 


Wash balls (soap) (79 6)...15 cts. per lb. 
blue, containing ultramarine (58). 

3 cts. per lb. 

Washington, D. C., immediate transpor¬ 
tation to (s. s., 6618). 

Washers, wrought-iron or steel (176). 

li% cts. per lb. 

Washes, tooth (77). 50 

Washing crystals, sal soda (83). 

i of 1 ct. per lb. 
mfd. of soda and borax (773 6, s. s., 

4123). 20 

Wash lists, printed (423). 25 

Washtubs, porcelain, plain white (100 6, 

s- s., 7022). 55 

same, decorated (100a, s. s., 7022).... 60 
Waste + -f (472 s. s.. 6559, 6949, 8780). 10 

bagging for manufacture of paper (670). 

Free. 

broken laps not els. as (s. s., 9422). 
carbonated wool (388 s. s., 8452, 9508). 

30 cts. per lb. 

cotton (549)...Free. 

cuttings of tinned sheet-iron not els. 
as (s. s., 8780). 


277 

W 

Per ct. 

9631).Free. 

flax or mill, paper stock (670 s. s., 

4464).Free. 

flocks, cotton (549).Free. 


fur clippings (472 s. s., 6736, 10,540). 10 

garnetted thread (388 s. s., 8474X 

30 cts. per lb. 

wool (388 s. s., 8499, 9508). ’ 

30 cts. per lb. 

ground mica (472 s. s., 6559). 10 

hemp, as tow (359 s. s., 9381). 

i of 1 ct. per lb. 

India rubber (613 s. s., 6067).Free. 

old shoes (613 s. s., 10,406, 11,421). 

Free. 

iron or steel fit only for re-manufacture 

(134).A oI 1 ct. per lb. 

jute thread fit only for mf. of paper 

(670 s. s., 1836).Free. 

photographers’ silver (472 s. s., 6958). 10 

rabbit-skin cuttings dtbl. as (472 s. s., 

^ 9886). 10 ■ 

ring, and roving (388 s. s., 7915, 9871, 

10,728).30 cts. per lb. 

rope, fit only for paper-making (670). 

Free. 

shoddy and slubbing waste (388). 

30 cts. per lb. 

silk (705 s. s., 3752).Free. 

starch, so-called (773 6, s. s., 6949). 20 

sweepings, tags, etc., as wool waste 

(388 s. s., 7860)* *.30 cts. per lb. 

thread, wstd. (388 s. s., 8340). 

30 cts. per lb. 

top (388).30 cts. per lb. 

wool, all wholly or partly of wool (388 
s. s., 6884, 8731, 8793). 30 cts. per lb. 

Watch and chain forwarded to ex-U. S. 
minister as memento after his re¬ 
turn to the U. S. is dtbl. (s. s., 10,- 
182). 

case metal, copper component of ch. 
val. (192 s. s., 8431).1 ct. per lb. 


absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the 
invoice (s. s., 2590). 

* Although s. s., 7860 classifies the article described in it under the specific provision for “ wool- 
waste,” and the provision in the present law for “all other wastes composed wholly or in part of 
wool ” is comprehensive enough to cover these “sweepings and tags,” it is not probable that Con¬ 
gress intended to embrace articles so nearly worthless in it. The general provision for “waste not 
specially provided for (472) seems to me that which most nearly provides for it. 
































278 

W 


SCHEDULE OF DUTIES. 


Per ct. 

Watch cases and movements, separately 

packed or otherwise (211).25 

cases and watch-movements and parts 
of, protection of trade-marks and 
names of domestic manufacturers 
against simulation (778). 
chains, human hair, no part metal 


(461).. 35 

all -f -f if jewelry (452 s. s., 496, 

8830, 10,889). 50 

iron (215 s. s., 8327). 45 

chains, plated swivels, hooks and bars 

for (215 s. s., 9063). 45 

short pieces of brass curb-chain for 
mf. of, but without hooks, bars 

or swivels (215 s. s., 9060). 45 

steel, as jewelry (452 s. s., 8830, 10,- 

889). 50 

charms, miniature opera-glasses (452 
s. s., 9665, but see contra 3174, 7900). 50 

crystals (211). 25 

dials (211 s. s., 2807). 25 

enamel (122 6?, s. s., 6176). 45 

glasses (211).'.. 25 

guards, of human hair (461). 35 

silk (414 a) . 50 

jewels set and other parts of watches 

(211 s. s., 5943). 25 

not set (557 s. s., 11,043.Free. 

partly mfd. (211 s. s., 5893, 5943).. 25 

keys (215 s. s., 10,010, 11,184). 45 

keys, adjustable (215 s. s., 8425, 10,- 

010, 11,184). 45 

if jewelry (452). 50 

materials, not distinctively parts of 
watches, are not so classified under 
211. 

brass pins fit only for (215 s. s.. 


short brass wires for mf. of rivets 
for watch cases (215 s. s., 8862)... 45 

white enamel 122 c?, s. s., 10,788, 

10,915). 45 

stands, wood covered with silk plush, 
with wire hooks for holding watches 

(414 a, s. s., 6636). .50 

Watches* and parts of watches, and 
watch cases, movements and glasses, 


w 

Per ct. 


whether separately packed or other¬ 
wise (211). 25 

attached to canes, umbrellas or whips 

(215S.S., 9061). 45 

same impt. separately from the 
canes, etc., dtbl. as watches (211 

s. s., 9246). 25 

clock faces not classed as parts of 
watches (s. s., 11,414) 
clocks not dtbl. as, under 211 (s. s., 
10,517). 

coaching (211 s. s., 11,088). 25 

jewels to be used in the mf. of (557). 

Free. 

time-locks not dtbl. as parts of (215 

s. s., 9978). 45 

toy (436 s. s., 992.5). 35 

Watchmaker’s loupes, as lenses of glass 

-f + (122c, s. s., 11,374). 45 

Watchmen’s watches or clocks or time- 

detectors (211. 774 s. s., 6851). 25 

Water, ammonia (76). 25 

Apollinaris (650 s. s., 7638).Free. 

closet for yachts, metal ch. val. (215 

s. s., 10,091). 45 

color paintings (465). 15 

colors, artists -h -f (61 5, s. s., 3447, 

7755). 30 

for children, not toys (61 fe, s. s., 


japanned tin boxes containing (215 

s. s., 7457). 45 

distilled (76). 25 


flues, wrought-iron or steel (157). 

2j cts. per lb. 
fowls, geese, domestic, as poultry 
under 315 (s. s., 10,516). 
wild duck (505 s. s., 10,917)...Free. 
Hunyadi Janos (650 s. s., 7023)..Free. 
jasmine, as medicinal preparation (75a, 

s. s., 9451). 25 

lavender (8 s. s., 7369). $2 per gal. and 50 
of cedar, a medicated wine (74 s. s., 

8201).50 Cts. per lb. 

orange and orange flower (75 a, s. s., 

5945, 10,411). 25 

proof cloaks of silk and rubber (413 h, 

s. s., 8874).8 cts. per oz. and 60 


* Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation (s. s., 
2631). 

Watch-pins, classified as “parts of watches,” under 494, act of 1883 (s. s., 2720). 
















































w 


Per ct. 


60 


30 


of wool and rubber (397 s. s., 7184, 

10,389).49J cts. per lb. and 

proof cloth H—b value not more than 

25 cts. per sq. yd. (369a). 40 

same, value more than 25 cts. per 
sq. yd. (369 6 ). 

15 cts. per sq. yd. and 
proof paper, a fine white paper made 
impervious to water (420 a, s. s., 

7112)... ^ 

rose (75a, s. s., 5945). ^ 

soda. (See “Ginger ale.”) 
tubes, wrought-iron or steel (157). 

2 ^ cts. per lb. 

Waters, effervescent, same as on “Gin¬ 
ger ale,” which see. 
mineral, all not artificial (650)...Free, 
all imitations of natural mineral 
waters, and all artificial mineral 
waters + + in plain green or 
colored glass bottles containing not 
over 1 pint (341 a). 

16 cts. per doz. bottles, 
over 1 pt. and not over 1 qt. (341 6 ). 

25 cts. per doz. bottles, 
no separate duty on bottles (341 c). 
but all -f + natural or artificial, if 
imported otherwise than in such 
bottles, or if imported in such 
bottles containing more than 1 

quart (341 d) .20 cts. per gal. 

and in addition thereto duty shall 
be collected upon the bottles or 
other covering at the same rates 
that would be charged if impt. 
empty or separately (341 e). 
natural mineral, certificate from owner 
of spring (s. s. 7128). 
same, importation of (341 s. s., 7191, 

7417, 10,772). 

toilet, alcoholic (8 a )...$2 per gal. and 50 

Wax angels (459 a, s. s., 10,918). 25 

bay, or “heel ball” (459 s. s., 7426).. 25 
beads, so-called (108 s. s., 11,209, 

11,361, 11,382). 60 

bees- (502).Free. 

Brazilian, vegetable (751 s. s., 2225). 

Free. 

busts with real hair, hair ch. val. (461 

s. s., 6659). 35 

candles and tapers (459 a). 25 


SCHEDULE OF DUTIES. 279 

W 

Per ct 

Chinese, vegetable (751 s. s., 2225). 

Free. 

figures, dressed, dtbl. as entireties as 
mfs. in part of W. -f -f under 392 
(s. s., 7566). 

figures for exhibition not free (s. s., 

4811, 6945). 

not statuary (s. s., 9009). 
figures or mo’dels of the human body 
of which the chest, etc., may be re¬ 
moved to demonstrate the anatomi¬ 
cal construction of the body (459 a, 
s. s., 9009).[ 25 

fish (773 6, s. s., 6255).*.* 20 

flowers if for millinery uses (4436). 50 

for other uses (443 6). 50 

fossil, or “Cerestin” (mineral) (751 

s- s., 6258).Free. 

Japanese, vegetable (751 s. s., 2225). 

Free. 

manufactures of -f -f (459 n) . 25 

matches, cotton, wax and paper, ac¬ 
cording to material of ch. v. (s. s 
595). 

mineral (751, s. s., 6258).Free. 

miniature stands of artfl. fls. as toys 

(436 s. s., 3436). 35 

sealing (773 6 ). 20 

shoemakers’ (459 a). 25 

statue, dutiable as a mf of wax, and 
not as statuary (459 a, s. s., 11,175). 

tapers (459 a, s. s., 7083). 

vegetable (751).Free. 

Weardale carpets or crumb cloth (405 

s. s., 7474).14 cts. per sq. yd. and 

Wearing apparel, articles dtbl. as (s. s., 

11,187, 11,198, 11,233). 
and other personal efi’ects of persons 
arriving in the U. S. (See “Ef¬ 
fects.”) 

articles of, of every description, of 
cotton or other other vegetable 
fiber, or of which either is the 
component material of ch. val. 

+ + (349 a). 50 

same, if part rubber, all except 
gloves and elastic articles specially 
provided for, pay (349 6 ). 

50 cts. per lb. and 
boys’ suits, wool, etc., dtbl. under 396 
(s. s., 10,351).49i cts. per lb. and 


25 

25 


40 


50 


60 

































280 SCHEDULE OF DUTIES. 


W 

Per ct. 

Wearing apparel, brought from abroad 
by persons arriving in U. S., when 
free (s. s., 6317, 6451). 

Chinese gowns, brought by arriving 
owner for use only on festival oc¬ 
casions, dtbl. (s. s., 11,075). 
ghoes, with heavy soles composed 
partly of hair, dtbl. under 396 
(s. s., 7622, 11,338). 
cotton and silk shoes dtbl. as (s. s., 
10,735). 

cotton and wool gloves dtbl. as under 
396 (s. s., 6428). 

cotton tennis shirts dtbl. under 352-3 
(s. s., 11,401). 

cravats, silk, dtbl. as under 413 a 

(s. s., 11,233). 60 

dress shields, cotton and rubber dtbl. 
as under 349 & (s. s., 11,198). 

50 cts. per lb. and 50 
' flax bibs dtbl. as (372 s. s., 11,085).... 55 
free entry denied when owner had 
arrived 16 years before (s. s., 10,458). 
free entry under 752 does not include 
wedding trousseau, or silverware 
nor chintz, value of £6 (s. s., 6451). 
gloves, all except leather, dtbl. as 
(s. s., 11,187). 

handkerchiefs of flax, neither hem¬ 
stitched nor emb. (349 a, s. s., 

10,944). 50 

hemstitched cotton cloth not els. as, 
but as C. cloth (s. s., 10,957). 
hemstitched or embroidered handker¬ 
chiefs dtbl. under 373a (s. s., 

10,944). 60 

if in actual use of owner coming from 
abroad (752 s. s., 9785, 10,371, 

10,559).Free. 

in baggage of traveller, treatment of 
in case of owners’ absence (s. s., 
7255). 

linen, wholly or in part of + 4- (372 c). 55 

linen shirt bosoms (372 6, s. s., 

11,324). 55 

of persons arriving in the U. S., what 
exempt from duty under 752 
(s. s., 6317, 6451). 
same, when not exempt from duty 
(s. s., 7827, 10,691). 
outside garments for women and 


w 

Per ct. 

childrens’ apparel, wholly or in part 
of wool, wstd., or hair (397). 

49^ cts. per lb. and 60 
robes, so-called, or dress patterns not 
els. as (s. s., 10,781). 

Scotch caps dtbl. as under 396 (s. s., 

10,961). 49i cts. per lb. and 60 

silk, or S. ch. val., including knit 


goods + -f (413 a). 60 

same, if composed in part of India 
rubber and -f -f (413 h). 

8 cts. per oz. and 60 
silk hats, hoods, and muflPs dtbl. as 

(413a, s. s., 10,787). 60 

De Joinville scarfs, dtbl. as (413 a, 

S.S., 11,022). 60 

silk-trimmed hats, S. ch. v., dtbl. as 
(413 a, s. s., 10,945). 60 


tweed caps (396 s. s., 7214). 

49|- cts. per lb. and 60 
wool, wstd., or animal hair, and 
whether wholly or partly made up 
or mfd. -f + (396). 

49^ cts. per lb. and 60 
worsted bath wraps and slippers, emb. 

(398 s. s., 8126). ..60 cts. per lb. and 60 
Weaving machines, hand, broughtby im¬ 
migrant weaver (686 s.s., 8191).Free. 
Webbing, brace and girth, wstd. (398 

s. s., 8255).60 cts. per lb. and 60 

cotton, elastic or non-elastic (3546, 


s. s., 5940, 9876). 40 

elastic gaiter, W. (398 s. s., 8102). 

60 cts. per lb. and 60 
silk and cotton brace, S. ch. v. (412 

s. s., 5940, 6587). 50 

silk, elastic or non-elastic (412 s. s.. 


wool, wstd., or animal hair a compo¬ 
nent material, elastic or non-elastic 
(398 s. s., 10,468). 60 cts. per lb. and 60 
Webs, boot, of linen -f -f (371 a). 50 


flax, when made of yarn of a number 
not higher than No. 20 (367 a). 

15 cts. per lb. and 35 
if made of yarn finer than No. 20 

(367 6).20 cts. per lb. and 45 

Wedding presents, not used abroad, free 
entry refused (s. s., 10,443). 

Wedges, iron or steel (156 s. s., 6392). 

2? cts. per lb. 



















w 


SCHEDULE OF DUTIES. 


Per ct. 

Wedgwood ware, earthenware, which 
see. 

Weeds, drug. (See “ Drugs.”) 

sea- (653) .Free. 

manufactures of + + (460). 30 

Weichsel sticks of lengths fit for umbrella 

handles (756 c, s. s., 4345) .Free. 

sticks 5 to 18 inches long (2205, s. s., 
4263). 20 

Weighable goods withdrawn from ware¬ 
house for exportation, fees for 
weighing(s. s.,5824, 10,246,10,385). 

Weighers’ fees (s. s., 9758, 10,246). 
and gaugers’ fees (s. s., 10,503). 
fees on bags exported for drawback, 
filled with grain (s. s., 10,586). 

Weighing and gauging charges not abol¬ 
ished by 848 a (s. s., 5385, 10,246, 
10,385). 

coal, fees for (s. s., 10,812). 
fees, none on potatoes (s. s., 3165). 
fees, on goods exported from con¬ 
structive warehouse (s. s., 5013). 
fees, coal bonded for consumption on 
vessel, not subject to (s. s., 5860). 
fees, under Sec. 3024, Rev. Statutes 
to be collected at port of exp. (s. s., 
9887). 

no charge for, where no expense in¬ 
curred (s. s., 6726). 
of cigars and gauging of wines and 
liquors sent to general order store 
(s. s., 9652). 

of goods entered for warehouse (s. s., 
10,856). 

of goods entered for warehouse under 
Sec. 50, Act of Oct. 1, 1890 (s. s., 
10,640). 

Weight, actual controls regardless of 
invoice statements (s. s., 8159, 8373). 
allowance for, on importations (s. s., 
8440). 

deficiency in, allowance for (s. s., 10,- 
177). 

dutiable on tobacco withdrawals from 
warehouse (s. s., 10,955). 
goods paying specific duties are the 
only ones to which the proviso to 
section 50 of the Act of Oct. 1, 

1890 applies (s. s., 10,444). 
increase of by sea water (s. s., 10,230). 


281 

W 

Per ct. 

invoice, of ostrich feathers, rules for 
(s. s., 3455). 

invoice when returned as correct by 
customs officers is conclusive unless 
goods are re-weighed while in the 
custody of Government (s. s., 8827). 
merchandise, bought and sold by ton 
or pound, how basis of duty ascer¬ 
tained (s. s., 8591). 
of Castile soap, deficiencies must be 
accounted for (s. s., 8380, 8440, 

9305, 10,661). 

of coal, returns of (s. s., 6225). 
of goods paying ad valorem duty 
(s. s., 8159). 

of goods under Sec. 50, Act of Oct. 

1, 1890 (s. s., 11,120). 
of imported cigars (s. s., 8888). 
of merchandise, for estimation of du¬ 
ties (s. s., 9305, 9773). 
of onions, bushel (s. s., 11,221). 
of outside cases, of condensed milk, 
not included in (s. s., 11,344). 
of potatoes (s. s., 5917). 
of rape-seed oil (s. s., 9323). 
of steel blooms (s. s., 8195). 
of steel railway bars (s. s., 8373). 
of sulphate of ammonia, no allow¬ 
ance for increased weight by ab¬ 
sorption of moisture (s. s., 11,105). 
of tobacco (s. s., 11,126). 
imported since Oct. 1, 1890, and 
withdrawn from warehouse (s. s., 
10,635). 

in warehouse prior to Oct. 1, 1890 
(s. s., 10,710). 

on withdrawal, under Act of Oct. 

1, 1890 (s. s., 10,290, 10,693, 11,- 
005). 

withdrawn from warehouse (s. s., 
10,455). 

warehouse goods under Sec. 50, Oct. 

1, 1890 (s. s., 10,507). 
when U. S. weighers return conclu¬ 
sive (s. s., 10,882). 
window-glass (s. s., 11,089, 11,099). 
wire rods, should all be weighed (s. s., 
8204). 

wood pulp, increavse in, on account of 
being wet (s. s., 6861, 9055,11,349). 
wool (s. s., 11,226). 







282 

W 


SCHEDULE OF DUTIES. 


Per ct. 

Weight, worsted goods, allowance for 
boards (s. s., 9346). 

Weights and balances, according to mat. 

and balances, fine (215 s. s., 6236). 45 

and measures, rule as to specification 
of, in invoices (s. s., 7348). 
crystal, specially imported for educa¬ 
tional institution (677 s.s. ,7498). Free, 
invoice must be made out in weights 
and measures of countries of expor¬ 
tation (s. s., 7348, 7531). 

Weiss beer, condensed (773 b, s. s., 

8876). 20 

Weld, crude, for dyes (492).Free. 

Wet blue (61 a). 25 

Whalebone, all of American fisheries 

(661).Free. 

all mfs. of, or of which it is ch. val. 

+ + (460). 30 

dumb jockej'S, according to material 
of ch. val. (s. s., 11,191). 

strips mfd. (460 s. s., 9373). 30 

unmanufactured (753)..Free. 

Whalebones, finished (460 s. s., 9434)... 30 

Whale oil (46).8 cts. per gal. 

Wharf, retention of sugar and molasses 
on (s. s., 6105). 

Wharton’s ervalenta (773 5, s. s., 3039).. 20 
Wharves, timber for (216 s. s., 5380, 

6089). 10 

Wheat (264).25 cts. per bush. 

cannot be entered as seeds (s. s., 2227, 

6156). 

flour (265). 25 

sheaves of, for decorative pps. (773 b, 

s. s.,9247). 20 

starch (323 s. s., 7511)... 2 cts. per lb. 
Wheel-hubs, rough-hewn or sawed only 

(223). 20 

wholly or ptly. mfd. (230). 35 

Wheels and parts thereof, iron or steel 

(185 a)..;.2| cts. per lb. 

for bicycles and tricycles (215 s. s., 

10,687). 45 

steel-tired, for railway pps. (185 a). 

2^ cts. per lb. 
imported with iron or steel axles fitted 
in them, dtbl. together (185 c) at 

21 cts. per lb. I 


w 


Per ct. 


Whetstones or scythe-stones (608 s. s., 

8786)...Free. 

emery (7735, s. s., 2079). 

Whipgut, mfs. of or of which it is ch. 

val. -f + (459 a) . 

unmfd. and cords and strings of (529). 

Free. 

Whip sticks, bamboo and reed, mfd. 
but not completed (229, 774* s. s., 

7070). 

Whips, of partly tanned skins (s. s., 
6257). 

of leather, with metal whistle (215 

s. s., 9840). 

raw hide-and leather (461). 

with watches in handle (215 s. s., 

9061). 

wood and flax (371 a). 

wood and leather (461). 

Whiskey (329).$2.50 per pf. gal. 

apple, etc., cannot be transferred to 
mfg. w. h. (s. s., 6937). 
certificate for exportation of (s. s., 
11,286). 

domestic, drawback on, re-exported 
(s. s., 10,198). 

re-imported under 793, no allowance 
for loss of proof (s. s., 7532). 
withdrawn from warehouse, dtbl. 
gauge of (s. s., 10,747). 

Whistles, dog or call, dtbl. according to 
material. 

for children, as toys (436). 

Whistling dolls, of rubber (436 s.s.,4832) 
Whist-markers, brass, paper, etc. (215 


20 

25 


10 


45 

35 

45 

50 

35 


35 

35 


s. s., 5947). 45 

White chalk (16 5). 20 

earthenware, porous cells (101 5, s. s.. 


enamel (122 d, s. s., 5896, 11,000). 45 

enameled, and lime (61 a). 25 

lead, dry or ground in oil (67). 

3 cts. per lb. 

. drawback on (s. s., 10,692). 

in tubes (61 a, s. s., 10,869). 25 

no allowance for water in weight of 
(s. s., 10,069). 

metal, or so-called “white brass” 

(188, s. s., 9278). 25 


* See “Eeeds” and note to. 










































w 


SCHEDULE OF DUTIES. 


Per ct. 

metal in leaf (190 s. s., 8479). 

8 cts. per pkg. of 100 leaves, 
paint containing lead (67). 3 cts. per lb. 
l)aint containing zinc but not contain¬ 
ing lead, di-y (60 a). 11 cts. per lb. 
same, ground in oil (60 h). 

If cts. per lb. 

Paris, dry (59 a).^ of 1 ct. per lb. 

ground in oil (59 5).1 ct. per lb. 

Parsons’ white metal, not that of com¬ 
merce but a mf. of tin, zinc and 

other metal (215 s. s., 9278). 45 

stone, crude mineral (651).Free. 

vitriol, or sulphate of zinc (76). 25 

Whiting, dry (59 a) .^ of 1 ct. per lb. 

p’ound in oil (59 h) .1 ct. per lb. 

Wicker baskets (459 c) . 40 

Wicking, candle (355 s. s., 10,668). 40 

Wicks and wicking cotton (355). 40 

Wig points, or so-called “wire nails” 

(215 s. s., 8824). 45 

Wigs, human hair (461 s. s., 1366, 1539). 35 

springs for (215). 45 

Willow bodies for doll coaches (436 s. s., 

9234). 35 

braids, flats and laces for hats, bonnets 

and hoods (518).Free. 

chairs (459 c, s. s., 9536). 40 

hats, bonnets and hoods (459 c) . 40 

manufactures of H—f- (459 c, s. s., 

9234). 40 

prepared for basket makers’ use(459 h). 30 

split for coopers’ use (459 c). 40 

sticks, peeled, etc., for dyers’ use 

(459 c, s. s., 6370). 40 

Wilmington, Cal., an immediate trans¬ 
portation port (s. s., 9997). 

Window curtains, according to material 
(s. s., 5868). , 

frames and casements, metal (215 s. s., 

6681, 8852). 45 

glass. (See “ Glass.”) 

damage to (s. s., 11,267). 
glass, weight of (s. s., 11,099). 

Windows, stained or painted glass (122 a, 
s. s., 9428, 10,374, 10,377, 10,903)... 45 
Wine, all imitations of, at highest rates 
of genuine and in no case less (333 c) 

than.$1.50 per gal. 

all provisions of law relating to the re¬ 
importation of any goods of domes- 


283 

w 

Per ct. 

tic growth or manufacture which 
were originally liable to an internal 
revenue tax shall be, as far as appli¬ 
cable, enforced against any domestic 
wines sought to be re-imported; and 
duty shall be levied and collected 
upon the same when re-imported as 
an original importation (818). 
and wine spirits, domestic, internal 
revenue provisions as to. (See 813 
to 820). 

Wine, barberry (773 5, s. s., 6297).:.. 20 

casks, other than ordinary, are dtbl. 

(s. s.,3431). 

refilling and stamping (s. s., 4281). 
champagne, and all other sparkling in 
bottles, of not over ^ pt, each (335 c, 

s. s., 9938).$2 per doz. 

same, in bottles of over ^ pint and 
not over 1 pint each (3356). 

$4 per doz. 

same, in bottles of over 1 pint and 
not over 1 quart each (335 a), 

$8 per doz. 

same, in bottles of over 1 quart each 
(335 d). 

$8 per doz. and $2.50 per gal. 

on excess. 

still, including ginger-wine, ginger- 
cordial and vermuth, in casks 
(336 a, s. s., 3431).50 cts. per gal. 
same, in bottles or jugs, per case of 
1 doz. bottles or jugs, each con¬ 
taining over 1 pint, and not over 
1 quart, or of 24 bottles or jugs, 
each containing not over 1 pint 

(336 h) .$1.60 per case. 

any excess over these quantities in 
such bottles or jugs, subject to a 
duty of five cents for each pint or 
fraction thereof so in excess (336 c, 
see rules for estimating excess, s. s., 

4060, 7382). 

but there is no separate or additional 
duty on bottles containing still 
wines (336 d), 

all wines, ginger-cordial or vermuths, 
containing over 24 per ct. of alco¬ 
hol to be forfeited (336 e). 
no allowance, constructive or other, 
for breakage, leakage or damage 






























284 

W 


SCHEDULE OF DUTIES. 


Per ct. 

on wines, liquors, cordials, or dist. 
spirits (336/, s, s., 7271, 10,399). 

Wine, champagne, “spumante,” or 
foaming, same as sparkling (s. s., 
2367). 

vermuth, duty as on still wines (336). 
all wines, brandy, or other spiritu¬ 
ous liquors in bottles or jugs, must 
be packed in packages containing 
not less than 1 doz. bottles or jugs 
in each package (336 g). 
all such bottles or jugs, excepting 
those containing still wines, must 
pay an additional duty of (336 h) 

3 cts. each. 

Chinese. (See “ Chinese wine.”) 
clarifying powder for (76 s. s., 8855).. 25 
colchicum (74 s. s., 6006, 8329). 

50 cts. per lb. 
coloring, other than fruit juice and not 

alcoholic (22 s. s., 7403)... 50 

damaged by partial burning of import¬ 
ing vessel at sea, not wrecked goods 
under Sec. 2928 R. S., nor entitled 
to allowance for damage (s. s., 7326). 
duty only on actual quantity imported 
(s. s., 5974, 8134). 
ginger, as still wine (336). 
glass carboys or demijohns containing, 
dtbl. under (103-4, 8452 / s. s., 
7264). 

how shortage, for breakage, etc., to 
be treated (s. s., 8134). 
in bottles, excess of, how assessed (s. s., 
7382). 

in “magnums.” (See s. s., 8900). 
in smaller casks than 14 gals, not sub¬ 
ject to forfeiture under 330 c (s. s., 
6501). 

lees, crystalized or lees crystal (91 

s. s., 2489).4 cts. per lb. 

measurement of proof gallons (s. s., 
11,214). 

medicated + + (74 s. s., 6500). 

50 cts. per lb. 
containing over 50 per ct. of alco¬ 
hol, dtbl. as dist. spts. under 331 

(s. s., 5357).$2.50 per pf gal. 

medicinal (74 s. s., 6100). 

50 cts. per lb. 
“Nebiolo” and “Barolo,” bottled 


w 

Per el¬ 
and corked same as still wines, dtbl. 
as such under 336 (s. s., 8694). 
patent prune, etc. (339 s. s., 9199, 
9350, and see “Liquors.”) 

Sam Shu (74 s. s., 9083)..50 cts. per lb. 
sparkling, evidence of (s. s., 9938). 

Yino Nebiolo dtbl. as under 335 
(s. s., 11,211). 

still, in bottles, imported as samples, 
in bottles of under 1 pt.' capacity 
(336 5, s. s., 8241). 

$1.60 for 24 bottles, 
tampered with,during voyage, for deci¬ 
sion as to allowance. (See s. s., 
6116). 

tonic, “Yin Mariani” (74 s. s., 7033). 

50 cts. per lb. 
transfer of, in warehouse, from importer 


to purchaser not allowed (s. s., 
10,837). 

unfermented as still wine under 336 
(s. s., 7868). 

yeast, so-called, oil of cognac in, dtbl. 

under 76 (s. s., 10,211). 25 

Wings of gold, silver, or other metal 

(215 s. s., 9149, 9547). 45 

Wire and porcelain card baskets (100 a, 

s.s.,7154). 60 

and rubber catheters (215 s. s., 7349), 45 
annealed iron, as other wire of iron, 
barbed, wooden frames for handling 

(230 s. s., 6825). 35 

binding, for saddlery, rolled and flat¬ 
tened, or other, according to mat. 

brass bushing (215 s. s., 7129). 45 

brass, copper, gold or silver (215 s. s., 

10,671). 45 

brass, very finely drawn for mf of bul¬ 
lion or cannetile (215 s. s., 5642). 45 

cable, telegraph, copper ch. v. (215 
s. s., 3008, 3573). 45 


steel ch. v. as steel wire rope, which 
see below (s. s., 6376). 
card, for mf of card clothing (148 m).. 35 

cloth and nettings of iron or steel wire 
made in meshes of any form, pay 
in addition to the duty imposed on 
the wire (plain or galvanized) used 

in their mf. (148 h) .2 cts. per lb. 

copper, insulated, or other (215 s. s., 
5899). 45 
















w 

Per et. 

copper, imported to be brazed, redrawn 
and returned to Canada, not free 
under 785, but may after re-mf. be 
expt. with drawback (s. s., 8772). 
coppered iron or steel (148 f, s. s., 
7590), ^ ct. per lb. in addition to the 
duty on the iron or steel wire of 
which it is made. 

corset, flat steel strips (I486, s. s., 9409). 

5 cts. per lb. 

covered with cotton, silk, etc. (148 e), 
only applied to articles which retain 
the form and character of wire (s. s., 
1451, 8015). 

cut into lengths to make stretchers for 

umbrellas, etc. (215 s. s., 7877). 45 

drawback on (s. s., 11,309). 
drawing plates, which are incomplete, 
as steel forgings under 139 (s. s., 
9028). 

flat strips made of iron wire, dtbl. as 
wire (s. s., 10,723). 
hat wire (148 e, s. s., 9807, 9874). 

5 cts. per lb. 


Iron or sled, valued at or not over 4 els. per lb. {except card- 
wire for mf. of card-clothing), pays duty per lb. as follows : 


mailer than 

ot smaller 
than 

lain, includ¬ 
ing coated 
fence-wire. 

alvanized or 
)ated with 
etal, except 
nce-wire & 
it(iron orst.) 
ith longitu- 
nal ribs for 
f. of fencing 
on wire and 
known as 
id hat-wire, 
lb. 

CO 


Ph 

0 SciUqq y 

Q, 


No.lOw.g. 

134 cts. 

1% cts. 

III! 


No.lOw.g. 

“ 16 “ 

1% » 

2% “ 

'O ” • 

“ 16 

“ 26 “ 

2% “ 

2% “ 

<0? t- 

S3 o.g 

“ 26 “ 


3 “ 

“ 




% 0 


card-wire for the mf of card clothing 

(148 m). 35 

all iron or steel wire + + valued at 
over 4 cts. per lb. must pay less 
(148?) than. 45 


all flat steel wire, or sheet steel in 
strips, whether drawn through 
dies or rolls, tempered or untem¬ 
pered, of all widths, and not over 
xMtt 0^*an inch thick (ready for use 

or otherwise) (148/). 50 

no mf or article made of iron or 
steel wire, or of which iron or 
steel wire is the comp. mat. of ch. 


285 

W 

Per ct. 

val., shall pay a less rate of duty 
than the wire of which it is wholly 
or in part made (148 g). 
iron or steel, coppered, dtbl. under 
148 7 (s. s., 7590). 

lead (201).2^ cts. per lb. 

mattresses not furniture (215 s. s., 

9052). 45 

but not less than rate of wire of 
which made (148 g). 

muzzles for bottles (215 s. s., 9488).... 45 

nails. (See ‘*Nails.”) 

nails, commercially known as “wig 

points'’ (215 s. s., 8824). 45 

nettings for bottles, dtbl. under 148 A 
(s. s., 8633). 

no allowance for damage by rust, etc. 

(149). 

of tempered steel, as steel wire (s. s., 
5578). 

pendulum (148/ s. s., 11,426). 50 

plates, tools for drawing wire (215 

s. s., 6413). 45 

platinum (681).Free. 

ribbon, not wire (215 s. s., 8015). 45 

rods, rivet, screw, fence and other iron 
or steel wire rods, and nail rods, 
whether round, oval, square, or • 
in any other shape, in coils or 
otherwise, not smaller than No. 

6 w. g. and valued at not over 3^ 
cts. per lb. (147 a, s. s., 11,397). 

TO of 1 ct. per lb. 
all iron or steel rods, whether rolled 
or drawn through dies, smaller 
than No. 6 w. g. classed and duti¬ 
able as wire (147 c). 
iron or steel, flat, with longitudinal 
ribs for the mf of fencing, valued 
at not over 3 cts. per lb. (147 h). 

of 1 ct. per lb. 

all to be weighed (s. s., 8204). 
rods of Bessemer steel, duty on inland 
transportation charges (s. s., 6158). 
rods of Stubb’s steel. (See “ Stubb’s 
steel,” etc.) 

rope or strand., pays in addition to 
the rates imposed on the wire of 
which they are made (plain or gal¬ 
vanized) as follows, to wit; (s. s. 
10,760, 11,380). 


SCHEDULE OF DUTIES. 























286 

W 


SCHEDULE OF DUTIES. 


Per ct. 

Wire rope, iron (148^).1 ct. per lb. 

steel (148 k) .2 cts. per lb. 

short lengths of brass, not dtbl. as 
watch material (s. s., 8862). 
square, of iron or steel, to make 
stretchers for umbrellas, etc., cut 
into pieces not exceeding the length 


therefor (215 s. s., 7877). 45 

steel. (See table above ands. s., 6142, 

• 7058, 10,564). 

bored for hypodermic s^jinges (215 

s. s.,8685).. 45 

paragon (215 s. s., 7877). 45 

telegraph cable, copper (215 s. s., 1677) 45 


copper wire and gutta percha, the 
the latter ch. v. (461 s. s., 11,398). 35 

tinned, dtbl. under 148^(s. s., 9874), 

I ct. per lb. in addition to the duty 
on the plain wire. 

drawback on (s. s., 11,290). ‘ 

tinsel, lahn or lame (737).Free. 

Withdrawal of free goods from warehouse 
under act of Oct. 1, 1890 (s. s., 
10,282). 

of goods from warehouse under sec. 

50, act of Oct. 1, 1890 (s. s., 
10,615). 

of goods in bond one year prior to 
Oct. 1, 1890 (s. s., 10,466). 
sugar, after April 1,1891 (s. s., 10,578). 

Withdrawals for transportation cannot 
be made at ports of delivery (s. s., 
8289). 

from bonded warehouses (s. s., 7809). 

Witherite (500). Free. 

Woad, weld or pastel, crude dye (492). 

Free. 

Wolframite ore, or tungsten (202 s. s., 
6976). 20 

Women’s and children’s dress goods, 
Supreme Court ruling under act of 
1883 (s. s., 11,013). 

clothing, etc. (See ^‘Woolens ” or 
“ Dress goods.”) 

Wood, accordeons, wood ch. v. (230 s. s., 

10,921, 11,030). 35 

all mfs. of + + (230 s. s., 5242, 6435, 

7723, 8278). 35 


Per ct. 


artificial (230 s. s., 7431). 35 

ashes and lye of (495).Free. 

baluster blocks, rough sawed (223 s. s., 

8111). 20 

bamboo cabinets (230 s. s., 7415). 35 

bamboo screens, frame ch. v. (230 s. s., 

11,375). 35 

barrel staves (227 s. s., 7495). 10 

bath chair, wood ch. v. (230 s. s., 


beads of (230 s. s., 8161). 35 

beams wound with thread, wood and 

metal (215 s. s., 6715). 45 

bins, of metal, house furnishing arti¬ 
cles (215 s. s., 8162). 45 

blocks, engraved (180 s. s., 10,061)... 25 

bobbins (230 s. s., 5886). 35 


briar-wood and briar-root, and similar 
wood unmfd. or not further mfd. 
than cut into blocks suitable for the 
articles into which they are intended 

to be converted (756 c).Free. 

buggies, wood ch. v. (230 s.s., 11,417). 35 

cabinet, sawed (220 s. s., 6421). 15 

carvings, imitations of, moulded of a 
pulp of wood, sawdust and glue (230 

s. s., 7431). 35 

casks and barrels, empty -f + (228)... 30 

cedar boards for making cigar boxes 
(not cabinet wood) classified as 
common lumber (s. s., 90,562). 
logs and posts, round and unmfd. 

(754 s. s., 841, 1412).Free. 

paving posts, railroad ties and tele¬ 
phone and telegraph poles (219). 20 

chair cane, or reeds wrought or mfd. 
from rattans or reeds, and whether 
round, square, or in any other shape 


(229). 10 

chessmen (435 s. s., 7784). 50 


clapboards, rough or planed and 
jointed, pine or spruce, per 1000 
pieces of 4 ft. long or 4000 lineal ft. 

(s. s., 1265*, 6318), viz.: 

pine (221).$1.00 

spruce (222).$1.50 

all other, rough-hewn or sawed only 
(2205). 20 


* “ One thousand pieces, of four feet each in length, or four thousand lineal feet, constitute the 
‘ thousand ’ mentioned in the statutes. 





































w 


SCHEDULE OF DUTIES. 


cloak clasps, metal and (215 s. s., 7691)^^''45 
clocks, wood ch. v. (230 s. s., 11,334). 35 
compositions of wood, sawdust and 

glue, mfs. of (230 s. s., 7831). 35 

cork floats, not mfs. of (773 s. s , 10 - 

927).20 

cribs of logs and planks fastened with 
iron bolts and to be sunk for build¬ 
ing piers (230 s. s., 5242). 35 

dyers’ sticks, unmfd. (220 s s 11 - 

,219). 20 

elm hoop-strips, unmfd. (220 s. s., 

5655). 20 

fans, silk and wood S. ch. v. (414 c?, 

s. s., 10,739).:.[ 50 

firewood (755 s. s., 8171).Free. 

flour, for decorating and other uses, as 

mfs. of wood (230 s. s., 8278). 35 

flutes, flutinas, etc., wood ch. v. (230 

s. s., 11,056, 11,353). 35 

for heading staves (223 s. s., 3863). 20 

frames for handling barbed wire (230 

s. ,s. ,6825). 35 

graphoscopes, wood ch. v. (230 s s. 

1L234).; 35 

glass ch. V. (108 s. s., 10,331). 60 

gun-blocks, rough-hewn or sawed only 

(223). 20 

planed (230 s. s., 6936, 10.071). 35 

handle-bolts, mfd. or not (755 s. s., 

1540).Free. 

heading-bolts (755).Free. 

headings of barrels, casks, etc., as mfs. 
of wood -f -f (230 T. K., p. 592). 35 

unmfd. except being sawed or split 


287 

W 

. . Per ct. 

into sizes convenient for mf as 
wood unmfd. (220 5, s. s., 1633)... 20 

hogsheads, as casks (228). 30 

hoop-bolts, so-called, of sawed elm 
boards, dtbl. as sawed lumber under 
218 (s. s., 8355). 

hoop timber, rough (223 s. s., 3035)... ‘’O 

hoops (230 T. R, p. 592). 35 

hop poles of, unmfd. ( 755 ).Free. 

hubs for wheels, posts, last-blocks, 
wagon-blocks, oar-blocks, gun- 
blocks, heading-blocks, and all like 
blocks and sticks, rough-hewn or 

sawed only (223). 20 

same, manufactured (230). 35 

joints, India malacca. (See “ Sticks ” 
below.) 

kindling, as firewood (755 s. s., 8171). 

Free. 

lake (61 c?). ^ ^ 05 

lasts, finished or rough (230). 35 

laths, per 1000 pieces (224).15 cts. 

lignaloe, cr. drug (560 s. s., 8569).Free, 
lithographic rollers, wood ch. v. (230 

s. s., 6136). 35 

logs and round unmfd. timber - 4 - -f 

(754 s. s., 1412).Free. 

rafts of (754 s. s., 841).Free. 

lumber, sawed boards, planks, deals, 
and other,of hemlock, white-wood, 
sycamore, white pine, and bass¬ 
wood, sawed only (218 c/,). 

$1 per 1000 ft., bd. measure.* 
sawed -f -f (218 5 ). 

$2 per per 1000 ft., bd. measure.* 


The term‘ board measure,’as applied to lumber, is synonymous with ‘ inch measure • ’ and 
as the law prescribes certain rates of duty on sawed lumber by the thousand feet, hoard measure all 
such lumber, whether under or over one inch in thickness, should be reduced to inch measure for 
the purpose of such assessment of duty ” (s. s., 1770). 

The Department has directed the use of the following table in measuring lumber (s. s 5379 
5402): • , 


If i inch and less than | inch, as i inch. 

If § inch and less than | inch, as f inch. 

If I inch and less than ^ inch, as | inch. 

If I inch and less than 11 inch as 1 inch. 

If 11 inch and less than 14 inch, as 11 inch. 

If 11 inch or over, in the same manner, by 1 inch variations. 

In estimating board measure under “ Schedule D,” no deduction is to be made on account of 
planing, tongueing and grooving. Provided, That in case any foreign country shall impose an 
export duty upon pine, spruce, elm, or other logs, or upon stave-bolts, shingle-wood, or heading- 
blocks exported to the U. S. from such country, then the duty upon such lumber, when imported 
from such country, shall remain the same as fixed by law in force prior to the passage of this act. 




































288 

W 


SCHEDULE OF DUTIES. 


Per ct. 

Wood, lumber, sawed boards, planks, 
deals, and all forms of sawed cedar, 
lignum vitae, lancewood, ebony, 
box, granadilla, mahogany, rose¬ 
wood, satinwood, and of all other 
cabinet woods not further mfd. 

than sawed (220 a). 15 

of any sort, planed or finished, pays 
per thousand ft. board measure 
in addition to the above rates as 
follows, viz. : * 

for each side planed or finished 

(218 c).50 cts. 

planed on one side, and tongued 

and grooved (218cZ).$ 1 . 00 . 

planed on two sides, and tongued 

and grooved (218 e).$1.50. 

edges only planed, not dtbl. as 
planed or finished (s. s., 4709). 
for vessels. (See 779 and 780). 
hickory sawed, of lengths and shapes 
for general use dtbl. under 218 ?>, as 
sawed lumber + + (s. s., 4871). 
sawed pine, of irregular sizes, as 
other sawed lumber under 218 
(s. s., 6358, 6427). 

mahogany planks and boards sawed 

only (220 a, s. s., 8018). 15 

malacca joints. (See “Sticks” below.) 
mats of cotton and (230 s. s., 7406).... 35 
mirror frames, without plates (230 s, s., 

9254). 35 

music boxes (230, s. s., 11,053,11,083). 35 

music stands (230 s. s., 9370). 35 

musical instruments, according to ma¬ 
terial (s. s., 11,423). 

packing boxes -f + (228). 30 

palm, split (220 6 , s. s., 6419). 20 

pickets, palings and slaths, rough (225) 10 

same, manufactured (230). 35 

picture-frame backing, dtbl. as mfs. of 

(230 s. s., 9518). 35 

piling, consisting of rough logs with 
bark on (754 s. s., 901).Free. 


w 


Per ct. 


pine lumber, sawed of various sizes 
for sash stock (220 6, s. s., 4958).. 
strips, as other sawed lumber under 
218 (s. s., 6571). 

pitch (731)...Free. 

pith or pulp, hollow-ware of (461 s. s., 

9644). 

planed scantling, subject to an addi¬ 
tional duty of 50 cts. per 1000 feet 
board measure for each side planed 
(218 c, s. s., 8062). 

poles, telephone and telegraph, of ce¬ 
dar (219). 

posts, paving, of cedar (219). 

other, rough-hewn or sawed only 

(223)... 

same, further mfd. (230). 

pulp, chemical, unbleached (415 6, 
s. s., 10,095, 10,109, 10,884). 

$6 per ton dryf weight. 
same, bleached (415 c). 

$7 per ton dryf weight, 
dried in sheets (415 a, s. s., 1053, 
6525)..$2.50 per ton dryf weight, 
manufactures of (461 s. s., 

9644). 

mechanically ground (415 a, s. s., 
6525)..$2.50 per ton dryf weight, 
other than of wood. (See “Pulp.”) 
moisture, computation of weight 
and allowance for (s. s., 7087, 
8689, 9055, 10,095, 10,964, 11,349). 
so-called, but consisting of ground 
or pulverized wood or wood flour 
for decorating, etc. (230 s. s., 

8278). 

rafts of logs. (See above “Wood 
logs,” etc.) 

railroad ties, of cedar (219). 

all other wood (755).Free. 

reel stock in shocks (230's, s., 7635)... 
rollers for flax machines (230 s. s., 11,- 

072). 

roll sticks of (225 s. s., 7378). 


20 


35 


20 

20 


20 

35 


35 


35 

20 

35 

35 

10 


* This additional duty for planing, etc., is to be collected only when the sides are planed, and not 
when the edges merely are planed or finished (s. s., 4709). 

f The Board of General Appraisers hold this to mean “ commercial ” and not absolute dry weight. 
The testimony before the Board was “ that it is not customary to make an allowance for moisture 
when it does not exceed 10 per cent, of the total weight, and that all commercial transactions repre¬ 
sent “air dry weight” (s. s., 11,349). 



























w 


SCHEDULE 


Per ct. 


rough sawed blocks (223). oq 

same, partly nifd. (230 s. s., 7723)1* 35 
sawdust and glue composition, mfs. of 

(230 s. s., 7831). 35 

scantlings with one side planed’subject 
to addl. duty for planing (218 c, s. s 
8062). 

screws. (See “Iron.”) 

shingle bolts (755).Free. 

shingles, white pine (226). 

„ 20 cts. per 1000 . 

all other (226).30 cts. per 1000. 

under ordinary size, no allowance 
nor deduction for (s. s., 3699). 
shingles, sawed with planed edges, 
mfd. in New Brunswick from Maine 
timber, not free under (786-7 s s 
3790). ‘ *’ 

ship or boat-knees, as “ Ship-timber” 

(755 s. s., 3602).Free. 

planking* (755).Free. 

planking or planks, including 
“wales,” “thick stuff,” “bot- 
■ tom planks, ’ ’ etc. (755 s. s., 3602). 

Free. 

planking planed on one side (755 s. s , 

«564)...^.Free. 

planks, with squared edges (755 s s 

4347).Free.’ 

timber! (755).Free. 

squared (755 s. s., 3602).Free. 

shooks, packing box and sugar box, of 

wood + + (228). 

other, of wood (230 s. s., 578, s. s , 

3694, 7635, 7677, 9177). 

domestic, returned as barrels or 
boxes filled with foreign products 


30 


35 


35 

35 


OF DUTIES. 289 

W 

under regulations (493 5. s. s. 

5320, 5400, 11,157).Free.’ 

show-card frames, wood ch. v (230 

s. s., 6523). 35 

spars (216).lo 

spiles for w-harves, otherthan rough or 

round (216). jq 

spoke bolts (223 s. s., 6614).’ 20 

spokes for wheels (230 T. K, p. 592)1’ 

stamps (230 s. s., 6435)..1.’* 

stave and heading bolts ( 755 ).Free. 

staves of all kinds (227).’ ]o 

sticks of hair-wood, myrtle orange, 
partridge, pimento, or other woods 
+ + in the rough, or not further 
mfd. than cut into lengths suitable 
for umbrellas, parasols, sun-shades, 
whips or walking canes ; and India 
malacca joints, not further mfd. than 
cut into suitable lengths for the mfs. 
for which they are intended (756 c. 

.Free. 

tar (731).Free. 

telegraph and telephone poles of cedar 

.(219). 20 

timber! hewn or sawed -f- -f- (216). 10 

sawed for wagon tongues (2205, 

s. s., 2570). 9 Q 

squared and sided + -f (217). 

^ ct. per cubic ft. 

used for spars (216). ]q 

used in building wharves (216). lo 

tomato shook crates (228 s. s., 7677 ).. 30 
tops, ornamental, umbrella sticks and 

canes (230 s. s., 6971). 35 

unmanufactured H—|- (220 5 , s. s. 

^'^99). 20 


- The term slup-plankmg ’ is understood by the Department to be synonymous with the 

7'’’ r *“ from'a board only L 

g o greater thickness, used in tlie construction of ships, and bearing different names accord 

3602 4347)^''* ^ “ ‘ ‘ H'mkstuff,’ ‘ bottom planks,’ etc.” (s. s., 

t The term ‘ ship-timber ’ ” in 755 “ includes only such timber as is evidently to be used for 
the frame or keel of a vessel or its masts aud spars ” (s. s., 1655). 

t Timber squared or sided by hewing (not sawed) dtbl. under 218 at 1 ct. per cubic ft Timber 

LTaryTl Mot™' tree, and all unsquared hewn timber under 2n, at 20 per 

All sawed timber as sawed lumber under 219 a (s. s., 2431). 

“Where timber is hewn according to the natural tlper of the tree, and is not known in a com- 
mercial sense as squared, it should be considered as ‘timber hewn,’ and dutiable at 20 per ct.” (s. s., 




19 









































290 

W 

Per ct. 

Wood, veneers of (220 6, s, s., 9010). 20 

violin bows and mandolins, wood cli. 

V. (230 s. s., 10,938) . 35 

wheel hubs, rough hewn or squared 

only (223). 20 

same, further mfd. (230). 35 

willow sticks, peeled (220 6, s. s., 6370). 20 

Woods, bar, cr., in sticks (560).Free. 

box (756 a) .Bree. 

Brazil and brazilletto, cr., in sticks 

(560).Free. 

cabinet, all unmfd. (756 a).Free, 

mfs. of, + + (230). 

cam peachy, cr., in sticks (560)...Free. 

camwood, cr., in sticks (560).Free. 

cedar (756 a) .Free. 

Spanish, so-called (not cabinet wood) 

(220 6). .. 

dye, cr., in sticks (560).Free, 

ground or more advanced than cr. 

(24). 

ebony (756 a).Free. 

green, cr., in sticks (560, Oct. 30, 

1857, Balt.).Free. 

fustic, cr., in sticks (560).Free. 

granadilla (756 a).Free. 

lance (756 a).Free. 

Iignum-vit90 (756 a).Free. 

log, cr., in sticks (560).Free. 

mahogany (756 a) .Free. 

mfs., + -f, of cedar-wood, granadilla, 
ebony, mahogany, rosewood, and 
satin-wood (230). 35 


35 


20 


10 


Nicaragua, cr., in sticks (560) 

....Free. 

poplar and other, for makin^ 

g paper 

(670). 


quassia, cr. (560). 


not cr. (24). 


red (756 a). 


red Sanders,sandal,or saunders (756 a). 

Free. 

rose (756 a). 


satin (756 a).... 


used expressly for dyeing, cr. 

(560). 

Free. 


10 


not cr. (24). 

Wooden blocks, partly mfd. (230 s. s. 
7723). 


10 


35 


35 


35 


SCHEDULE OF DUTIES. 

W 

Per ct. 

bobbins, partly mfd. (230 s. s., 5886).. 35 

chess-men (435). 50 

coverings of goods, dtbl. (s. s., 11,299). 
crucifix, carved statuary (692 s. s., 

11,230).Free. 

stands for clock-shades, invoiced and 
packed separately from shades (230 

s. s., 7443). 

soled leather shoes, with woolen cloth 
glued to inside of soles (461 s. s., 

5994). 

Wool,unmfd., unscoured, and unwashed, 
as follows, to wit: (375 to 386). 
all “ Class 1,” or clothing wools, viz.: 
merino, mestiza, metz, metis, or 
other wools of merino blood, imme¬ 
diate or remote. Down clothing 
wools and wools of like character 
with any of the above (including 
such as have been heretofore usually 
imported into the U. S. from Buenos 
Ayres, New Zealand, Australia, 

Cape of G-ood Hope, Russia, Great 
Britain, Canada and elsewhere, and 
also all wools not described or desig¬ 
nated in classes II. and III.) (376, 

384 a).11 cts. per lb. 

all ‘'Class 2,” or combing wools, viz. : 
Leicester, Cotswold, Lincolnshire, 
Down combing-, Canada long-, or 
other like combing-wools of English 
blood, usually known by these terms, 
and all hair of the camel, alpaca, 
goat, or other like animals (377, 

3846).....12 cts. per lb. 

all “Class 3,” wools and hair, that is 
to say, Donskoi, native South Ameri¬ 
can, Cordova,* Valparaiso, native 
Smyrna, Russian camels’ hair, and 
all such wools of like character as 
have been heretofore usually im¬ 
ported into the U. S. from Turkey, 
Greece, Egypt, Syria, and elsewhere 
excepting improved wools herein¬ 
after specified (378, 385, s. s., 7034, 
8956). 

val. not over 13 cts. per lb. includ- » 
ing charges (385). 32 


* See s. s., 84 as to the inclusion of the packing or baling of Cordova wool in hide covers in ascer¬ 
taining the dutiable value. 















































w 


SCHEDULE OF DUTIES. 


r^Gr ct 1 

val. over 13 cts. (386). 5 q 

rates to be doubled on first class if 
washed, and trebled on first and 
second classes if scoured (381). 
and if any of the above wools or hairs 
shall be imported in any other than 
ordinary condition, or changed in 
their character or condition for the 
purpose of evading the duty ; or re¬ 
duced in value by the admixture of 
dirt, or any other foreign substance, 
or sorted, or increased in value by 
the rejection of any part of the origi¬ 
nal fleece, they must pay twice the 
duty to icliich they would otherwise 
he subject (383 <t). 

but skirted wools as now imported are 
excepted (383 5). 

and on wools on which a duty is assessed 
amounting to three times or more 
than that on the unwashed wool, 
such duty shall not be doubled on 
account of its being sorted* (383 c). 
and whenever wools of class 3 shall 


291 

W 

Perct. 

have been improved by the admix¬ 
ture of merino or English blood from 
their present character as repre¬ 
sented by the standard samples now 
or hereafter to be deposited in the 

principal custom houses of the U. S., 

such improved wools shall be classi¬ 
fied for duty either as class 1 or 2, 
as the case may be (380). 

Wools on the skin, f including hair of the 
alpaca, goat and other like animals 
on the skin (s. s., 2490) the same 
rates as other wools, the quantity 
and value to be ascertained under 
treasury regulations (387). 

Wool noils, shoddy, top-waste, slubbing- 
waste, roving-waste, ring-waste, 
yarn-waste, garnetted-waste, and all 
other wastes wholly or ptly. of wool 

.30 cts. per lb. 

Wools and hair of the camel, goat, alpaca, 
or other like animals, in the form of 
roping, roving, or tops, and all wool 
and hair which have been advanced 


- The,act provrdes that standard samples of all wools which are now or maybe here- 
after deposited lu the principal custom houses of the U. S. under the authority of the SeLtarv of 
s’’-'*” be tlie standards for the classification of wools under this act, and the Se'cre- 

tinnsMtl, ““ “tborityto renew these standards and to make such addi¬ 

tions to them from time to time as may be required, and he shall cause to be deposited like stan¬ 
dards in other custom houses of the 0. S. when they may be needed (379), 

Unwashed wools shall be considered such as shall have been shorn from the sheep without anv 
cleansing; that IS, m their natural condition. Washed wools shall be considered such as have been 
was ed with water on the sheep’s back. Wool washed in any other manner than on the sheep’s back 
shall be considered scoured wool (382, s. s., 7438, 8268). 

If any bale or package of wool or hair specified in this act, imported as of any specified class, or 
c aiined by the importer to be dutiable as of any specified class, shall contain any wool or hair sub- 
jec o a igher ^te of duty than the class so specified, the whole bale or package shall be subject 
to the highest rate of duty chargeable on wool of the class subject to such higher rate of duty and 
if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair or other 
material of any class specified in this act, and such bale contain any admixture of any one or 
more of said materials, or of any other material, the whole bale or package shall be subject to duty 
at the highest rate imposed upon any article in said bale or package (383 d). 

Section 2912 of the Eev. Stat. which seems to be still in force, provides that “ when wool of dif¬ 
ferent qualities is^ imported in the same bale, bag or package, it shall be appraised by the ap¬ 
praisers, to determine the rate of duty to which it shall be subjected, at the average aggregate value 
of the contents of the bale, bag or package ; and when bales of diflTerent qualities are embraced iu 
the same invoice at the same prices, whereby the average price shall be reduced more than ten per 
centum below the value of the bale of the best quality, the value of the whole shall be appraised 
according to the value of the bale of the best quality; and no bale, bag or package shall be liable 
to a less rate of duty in consequence of being invoiced with wool of lower value” (938, Pt. I) 

t This clause subjects the wool to duty according to class and value as a distinct article. The 
proper way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool 
from the skins, for the purpose of estimating the correct weight of the same. (Nov 13 1871 • 

16, 1872, s. s., 955, 1227). ‘ ’ ’ ^ 










292 

W 


SCHEDULE OF DUTIES. 


Per ct. 

in any manner or by any process of 
mf. beyond the washed or scoured 
condition, + +, must pay the same 
duties as mfs. of wool + + (390). 

Wool roping, as mfs. of W., + + 
(390). 

roving, as mfs. of W., -f- + (390). 

shoddy, wholly or ptly. of (388). 

30 cts. per lb. 

tops, as mfs. of W. + + (390). 

wastes, wholly or in part of (388). 

30 cts. per lb. 

Wools advanced in any manner or by any 
process of mf beyond the washed 
or scoured condition, + +, dtbl. as 
mfs. of W., + + (390). 

Adrianople, dtbl. according to race or 
blood either as first or third class 
(s. s.,9817). 

Barbadoes, taken from American sheep 
in, dtbl. as like foreign wools (s. s., 
7067). 

Canadian pulled. (See s. s., 11,297). 

classes 1 and 3 mixed in same pack¬ 
ages not subject to provisions of sec. 
2912, B. S. (Pt. L, 908), but to be 
sorted and classified partly as class 1 
and partly as class 3 (s. s., 7863). 

“Colonial,” so-called, but known as 
“snow white cape,” dtbl. as scoured 
wool(s. s., 7589). 

Donskoi, distinction between washed 
and scoured (s. s., 7438). 

dutiable value, how determined (s. s., 
4121, 5628). 

duty cannot be on less than entered 
val. (s. s., 3171). 

flocks (389).10 cts. per lb. 

pulverized (389 L. & M., 3 Bl., C. 

C., p. 125, also T. B., p. 567). 

10 cts. per lb. 

hair of the common goat included in 
377 (s. s., 10,727). 

last port of shipment of Persian wools 
(s. s.,8137). 

last port or place of export, generally 
(s. s., 6008, 6084, 6129). 
a question to be determined by ap¬ 
praising officers (s. s., 8137). 

Mexican mixed, how classified (s. s., 
7384) 


Per ct. 

mohair tops, scoured, dtbl. as mfs. of 
W. + + under 392 (390 s. s., 9972). 

mungo (389).10 cts. per lb. 

noils (388).30 cts. per lb. 

on Angora goatskins, same as like W. 

not on the skins (387 s. s., 11,385). 
on “cape” sheep skins, dtbl. under 
387 (s. s., 10,492). 

on shearlings, when too short to be of 
any commercial val. not dtbl. (s. s., 
7588). 

on shearlings if long enough to be 
valuable for mfg. pps. when pulled, 
dtbl. as wool (s. s., 10,208). 
pulled, and washed afterwards, dtbl. as 
scoured (382 s. s., 11,400). 
scoured wool tops, court decision (s. s., 
9261). 

shoddy (388).30 cts. per lb. 

sliped wool, so called, dtbl. as'washed 
wool (s. s., 8414). 

snow white cape, as scoured (s. s., 7589). 
sorted, double duty on (383 a, s. s., 
11,307). 

sweepings, tags, etc. (385 s. s., 7860).. 32 
waste. (See above “Wool noils, 
shoddy, top-waste,” etc.) 

“white chevrette ” or Angora goat 
hair dtbl. as second class W. (s. s., 
9810). 

white highland, last port of shipment 
(s. s., 6008). 

weight of, allowance for moisture (s. s., 
3454). 

decrease in, on voyage considered 
(s. s., 4528). 

Wool and Worsted Manufactures. 
advance of value by appraiser 10 per 
ct. or over, the penal duty attaches 
even when the rate of duty remains 
unchanged (s. s., 7260). 
all manufactures wholly or partly of 
W. wstd. or animal hair -f- 


val. 

not over 30 

cts. per lb. (392 a). 




33 cts. per lb. and 

40 

val. 

over 30 cts. and not over 40 


(392 5). 

.38^ cts. per lb. and 

40 

val. 

over 40 cts. 

(392 c). 




44 cts. per lb. and 

50 


and cotton dress goods under former 
law. (See s. s., 10,326.) 








SCHEDULE OF DUTIES. 


293 

W 

Per ct. 


w 

Per ct. 

and hair felt, mixed (396 h, s.s., 7912). 

49^ cts. per lb. and 60 
and India rubber tennis balls dtbl. 
under 392 as mfs. of W. + + (s. s., 
10,511). 

and India rubber water-proof cloaks 
for women or children (397 s. s., 

7184).49|- cts. per lb. and 60 

and metal dress trimmings, met. ch. 

V. (398 s. s., 9496). 60 cts. per lb. and 60 
and rabbits’ hair yarn, dtbl. under 391 
as woolen yarn (s. s., 5913). 
and silk cloakings, as mfs. of wool -f 
+ under 392 (s. s., 9692). 
and silk cloth, S. ch. val. as mfs. of 
wool -f + under 392 (414 5, s. s., 

6134, 7037). 

and silk Henriettas (dress goods) un¬ 
der 395 (s. s., 10,571). 
and silk knit goods* as mfs. of W. -f 
+ under 392 (s. s., 10,552, 10,572). 
andwstd. fabrics dtbl. persq. yd.,du¬ 
ties to be assessed on actual measure 
(s. s., 8804). 

and wstd. panels or screens with paint¬ 
ings on them, dtbl. under 392 (s. s., 
6947). 

back wstd. coatings, dtbl. under 392 
(s. s., 9018). 

bands set with sleigh-bells, as mfs. of 
H—h 392 (s. s., 3495). 
beltings and bindings (398). 

60 cts. per lb. and 60 
belts, endless or felts, for paper or 
printing machines. (See “Felts.”) 
bindings and galloons, wstd. woven in 
the loom. (See s. s., 11,247). 
blanketing in part of, for mf. of card 
cloth, dtbl. under 392 (s. s., 9012). 
blankets and hats of wool, composed 
wholly or partly of wool or animal 
hair. 

val. not over 30 cts. per lb. (393 a. 

d.) .164 cts. per lb. andf 30 

over 30 and not over 40 cts (393^).^?.). 

22 cts. per lb. and 35 
over 40 and not over 50 cts. (393 c. d .). 

33 cts. per lb. and 35 


over 50 cts. (393 e). 

38^ cts. per lb. and 40 
boys’ wearing apparel, wholly or partly 
of, 396 (s. s., 10,351). 

494 cts. per lb. and 60 
braces and braids (398). 

60 cts. per lb. and 60 
broken tops not waste (s. s., 9303). 
brush-bags, in part of, and jute and 
metal, dtbl. under 392 (s. s., 8682). 
bunion and corn plasters dtbl. under 
392 (s. s., 6576). 
bunting (395 a). 

12 cts. per sq. yd. and 50 
same, weighing over 4 oz. per sq. yd. 

(395 h) .44 cts. per sq. yd. and 50 

buttons, barrel buttons, and button 
forms for tassels or ornaments (398). 

60 cts. per lb. and 60 
card cloth, as mfs. of wool + + under 
392. 

cardigan jackets, cuffs, etc., knit. (See 
“Cardigan.”) 

cashmere, containing a few threads of 
cotton dtbl. under 395 (s. s., 8624). 
cassimere, mfs. -f- + in part of wool 
under 392. 

cheviot britch or so-called “white car¬ 
pet britch” or “carpet britch” 
wools. (See s. s., 7034). 
cheviots dtbl. under 392 (s. s., 8986). 
cloaks, dolmans, jackets, talmas, ul¬ 
sters, or other outside garments for 
ladies’ and children’s apparel, and 
goods similar to or used for like pps. 
wholly or partly of W. wstd. or ani¬ 
mal hair, and whether wholly or 
partly made up or mfd. (397). 

494 cts. per lb. and 60 
cloaks of wool and fur (397 s. s., 6862). 

494 cts. per lb. and 60 
cloaks partly made of (397 s. s., 6653). 

494 cts. per lb. and 60 
cloth known as coffin cloth, dtbl. under 
392 (s. s., 8860). 

cloth unfinished and undyed, commer¬ 
cially known as wool cloth in the 
gray, dtbl. under 392 (s. s., 9512). 


* Possibly under various applications of the rule as to “wiost specific descriptions,'^ these goods 
should be classified under 413 a as knit goods, silk ch. v. at 60 per cent, 
t See note to “ Flannels.” 











294 SCHEDULE OF DUTIES. 

w w 


Per ct. 

Wool, cloth, cost of cutting dtbl. (s.s., 
9964, 10,481). 

sees, s., 10,336 as to constitution¬ 
ality of the special act of May 9, 

1890 (Pt. L, 1396). 

clothing ready-made, and articles of 
wearing apparel of every descrip¬ 
tion, wholly or partly made up or 
mfd. + -f and wholly or partly of 
W. wstd. or animal hair (396). 

49^ cts. per lb. and 60 
confection baskets in part wool dtbl. 

under 392 (s. s., 9403). 
cords, and cords and tassels (398). 

60 cts. per lb. and 60. 
cork soles partly of, as mfs. + + under 
392 (s. s., 8423). 

costumes, not completed (396 s. s., 

5536).49^ cts. per lb. and 60 

cotton and metal table covers (392 

s. s., 10,672).49^ cts. per lb. and 60 

cotton and silk shirting dtbl. under 
395 (s. s., 10,682). 

covers, made of portions of carpets or 
carpeting are subject to rates of duty 
imposed on like carpetings (408). 
covers, piano, table, etc., emb., dtbl. 

under 392 (s. s., 1823). 
croise or shooda, as dress goods under 
394-5 (s. s., 8679). 

dress goods, women’s and children’s, 
and coat linings, Italian cloths 
and like goods, wholly or partly 
of W., wstd., or animal hair, viz.: 
those of which the warp consists 
wholly of cotton or other vegetable 
material (394 s. s., 8624, 9678, 
10,343, 11,391). 

val. not over 15 cts. per sq. j^'d. 

(394 a) .7 cts. per sq. yd. and 40 

val. over 15 cts. per sq. yd. (3945). 

8 cts. per sq. yd. and 50 
all those of which the warp is other¬ 
wise composed and all -f -f (395 a). 

12 cts. per sq. yd. and 50 
but any of the above weighing over 
4 ounces per sq. yd. must pay 
(394 c, 395 5)...44 cts. per lb. and. 50 
dress goods, part silk, even if S. ch. 


Per ct. 

val. dtbl. as wool dress goods under 
394 or 395 (4145). 

dress patterns of woolen dress goods 
simply cut to lengths but not made 
up, dtbl. as dress goods under 394 
or 395 (s. s., 9913). 

trimmings (398). ..60 cts. per lb. and 60 
elastic fabrics or webbing (398 s. s., 

10,468).60 cts. per lb. and 60 

embroideries (398)..60 cts. per lb. and 60 
endless felts, woven, for printing ma¬ 
chines dtbl. under 392 (s. s., 11,381). 
flannels for underwear, wholly or partly 
of wool or animal hair, 
val. not over 30 cts. per lb. (393 a). 

16l cts. per lb.* and 30 
val. over 30 and not over 40 cts. 

(393 5).22 cts. per lb. and 35 

val. over 40 and not over 50 cts. 

(393 c).33 cts. per lb. and 35 

but all flannels composed as above, 
and valued at over 50 cts. per lb. 
are classified with, and pay the 
same duty as women’s and child¬ 
ren’s dress goods (which see 
above). 

flannels. Llama, tennis cloth and suit¬ 
ings dtbl. as, under 393 (s. s., 
8269). 

silk mixed, dtbl. under 363 as above 
(s. s., 10,726). 

foot muffs, of dressed sheepskin with 
wool on, and leather (461 s. s., 755). 35 


fringes (398).60 cts. per lb. and 60 

galloons (398).60 cts. per lb. and 60 

garnetted thread waste (388 s. s., 8474, 

8499).30 cts. per lb. 

gimps (398).60 cts. per lb. and 60 


gloves cut and made from knit goods, 
dtbl. as knit goods under 392 (s. s., 
9657). 

goods, allowance for boards in weight 
(s. s., 9646). 

gorings (398).60 cts. per lb. and 60 

grease, including what is known as 
degras or brown wool grease (316 5). 

J of 1 ct. per lb. 

gun-wads, of all descriptions (446). 35 

hassocks. (See “ Carpets.”) 


* See note to “ Flannels.’ 
















w 


SCHEDULE OF DUTIES. 


Per ct. 

hats of (see “Wool blankets”) (s. s., 
10,799). 

varnished dtbl. under 393 (s. s., 
10,565). 

head-nets (398).60 cts. per lb. and 60 

horse clothing in part of, as mf, of W. 

under 392 (s. s. 8132). 
hosiery as knit goods under 392. 
ink blotters, in part of, dtbl. under 392 
(s. s., 7208). 

Italian cloths. (See “ Wool dress 
goods.”) 

jackets and cloaks for ladies, knit, dtbl. 
under (397,* but see s. s., 6065, 10,- 

’^36).49^ cts. per lb. and 60 

jackets, leather lined with wool (396 

s. s., 7317).49j cts. per lb. and 60 

Jipins rugs, dtbl. as mfs. of, under 
392 (s. s., 9980). 

knit caps, dtbl. under 392 (s. s., 10,562). 
knit fabrics and all fabrics made on 
knitting machines or frames, 
wholly or partly of wool, wstd., or 
animal hair -f +. 
val. not over 30 cts. per lb. (392 a). 

33 cts. per lb. and 40 
val. over 30 and not over 40 cts. 

(392 ?>).38J cts. per lb. and 40 

val. over 40 cts. (392 c). 

44 cts. per lb. and 50 
knit gloves, dtbl. under 392 (s. s., 

9657). 

knit goods, hosiery and underwear, f 
(Sees, s., 10,322, 10,736, 10,817). 
knit Scotch caps, cotton linings of, not 
entitled to separate classification 
(s. s., 5656). 

lace dress goods not com. kn. as laces, 
dtbl. as dress goods under 394 or 
395 (s. s., 7621). 
laces (398 s. s., 9860). 

60 cts. per lb. and 60 
laps broken, held not to be waste under 
late law (s. s., 9422). 
listings, dtbl. as mfs. wholly or partly 
of wool + + under 392. 


295 

W 

Per ct. 

machine lappings dtbl. under 392 (s. s. 

9548). 

mantlings, wstd. and, dtbl. under 392 
(s. s., 8444). 

manufactures wholly or ptly. of wool, 
wstd., or animal hair -h -f. 
val. not over 30 cts. per lb. (392 a). 

33 cts. per lb. and 40 
val. over 30 cts. and not over 40 cts. 

(392 h) .381 cts. per lb. and 40 

val. over 40 cts. (392 c). 

44 cts. per lb. and 50 
manufactures commercially known as 
flannels, made of C. and W., warp 
with W. filling, dtbl. under 393 as 
flannels (s. s., 9757). 
manufactures in part of,sheepskin mats 
as dtbl. under 392 (s. s., 10,745). 
manufactures of, upholstery goods dtbl. 

under 392 (s. s., 10,664). 
masks of paper with cotton cowls and 
W. beards, brows and moustaches 
dtbl. under 392 (s. s., 9687). 
matellasse cloth. (Sea ‘ ‘ Matelass4. ’ ’) 
mats. (See “Mats.”) 
mitts or mittens as knit goods under 
392. 

miners’ hats of, stiffened with rosin, 
dtbl. under 393 (s. s., 9691). 
or worsted cloths, wholly or ptly. of 
W., wstd., or animal hair, -j- +. 
val. not over 30 cts. per lb. (392 a). 

33 cts. per lb. and 40 
val. over 30 cts. and not over 40 cts. 

(392 h) .38^ cts. per lb. and 40 

val. over 40 cts. (392 c). 

44 cts. per lb. and 50 
or wstd. portieres, dtbl. under 392 
(s. s., 10,078). 

outside ‘garments for womens’ and 
children’s apparel and similar goods. 

(See above “Wool cloaks,” etc.) 
pads or padding of wool, as mfs. of, 

H- + under 392 (s. s., 2987). 
piano and table covers of wool, embroi¬ 
dered on the borders with silk, 


This classificatiou seems to me consistent with s. s., 10,736, as more specific than “ knit fabrics.” 
t The Board of General Appraisers, as will be seen on reference to above decisions, hold all these 
goods to be dtbl. under 392. But the Treasury Department in s. s., 10,817 dissents from this ruling 
and has appealed from it. 












296 

W 


SCHEDULE OF DUTIES. 


Per ct. 

classified under 392, as woolen mfs. 

+ + (s. s., 1823). 

Wool, pile fabrics, moquette (396 c, s. s., 

11,345). 492 cts. per lb. and 60 

slipper patterns of (396 c, s. s., 

10,895).49J cts. per lb. and 60 

plush (396 c).492 cts. per lb. and 60 

plush blankets or railway rugs dtbl. 
under 392 (Dec. 18, 1866, Gr. H. W. 

& Co.). 

poplins, part wool, wstd., or animal 
hair, as dress goods under 394 or 
395. 

rags (389).10 cts, per. lb 

robes or dress patterns not cl. as wear¬ 
ing apparel (s. s., 10,781). 
saddle felt in part of, as felts + + 

(396 5, s. s., 8188). 

49J cts. per lb. and 60 
Scotch cheviot wool, invoiced as 
“white carpet britch ” or “carpet 
britcli,” dtbl. as second class W. 

(3845).12 cts. per lb. 

shawls. (See “ Shawls.’’) 
shirts, knit or made on knitting frames 
under 392. 

other ready made, wholly or partly 
of W., wstd., or animal hair 

(396 a) .492 cts. per lb. and 60 

shoe-bindings, W. wstd. or hair (398). 

60 cts. per lb. and 60 
shoes, arctic, as wearing apparel under 

(396).492 cts. per lb. and 60 

felt leather, part W. as wearing ap¬ 
parel under (396). 

Oct. 21, 1864, N. Y. 
lasting or prunella (396). 

492 cts. per lb. and 60 
leather and calf-hair felt (396) (s. s., 

3011, 3393). ...49^ cts. per lb. and 60 
silk and wstd. gloria cloth dtbl. as 
dress goods under 394-5 (s. s., 8050). 
slipper patterns of W. dtbl. under 392 
as mfs. of W. -f 

suspenders (398)....60 cts. per lb. and 60 
talmas. (See above “ Wool cloaks,’’ 
etc). 

toys, part wool (436). 35 

traveling or carriage rugs, not por¬ 
tions of carpets or carpetings, dtbl. 
under 392 (s. s., 8702). 


w 

Per ct. 

trimmings for dresses, wholly or ptly. 
of W. wstd. or hair (398). 

60 cts. per lb. and 60 
Terry web or wool elastic webbing (398 
s. s., 2455, 3576). 

60 cts. per lb. and 60 
turbans, as hats ofW. under 393 (s. s., 
6770). 

Turkish, Eskissar and Roumanian 
wools dtbl. as 1st class (s. s., 8956). 
tweeds and coatings, cost of shrinking 
dtbl. (s. s.,8215). 

ulsters. (See above “Wool cloaks,’’ 
etc). 

value, how to ascertain the per pound 
of, at port of shipment (s. s., 9281). 
vestings, wool, as mfs. -f -f under 
392. 

vests, ready-made, wholly or partly of 
W. wstd. or hair (396). 

49| cts. per lb. and 60 
waste, all composed wholly or partly 

of, 388.30 cts. per lb. 

so-called, but composed of about 50 
per cent, broken tops, laps, slub- 
bings, and the residue fine rovings 
with a very small percentage of 
spinners’ waste, dtbl. as mfs. of 
W. -f -f (392 s. s., 6884). 
wearing apparel, articles of every de¬ 
scription wholly or partly of W. 
wstd. or hair made up or manufac¬ 
tured wholly or in part and + -f 

(396 a. d.) .49i cts. per lb. and 60 

boys’ suits (396 s. s., 10,351). 

49J cts per lb. and 60 
caps (396 s. s., 10,860). 

49^ cts. per lb. and 60 
corsets, cotton and W. (396 s. s., 

10,792).49^ cts. per lb. and 60 

mufflers (396 s. s., 10,864). 

49^- cts. per lb. and 60 
nuns’ veils (396 s. s., 11,244). 

49^ cts. per lb. and 60 
shoes, leather, W. val. inconsidera¬ 
ble (456/, s. s., 10,665). 25 

webbings (398).60 cts. per lb. and 60 

yarns, wholly or partly of W., wstd., 
or animal hair. 

val. not over 30 cts. per lb. (391 a). 

27^ cts. per lb. and 35 
















w 


SCHEDULE OP DUTIES. 


Per ct. 

val. over 30 and not over 40 cts. 

(391 h)...: .33 cts. per lb. and 35 

val. over 40 cts. (391 c). 

38^ cts. per lb. and 40 

Wolframite ore (202 s. s., 6976, 8032)... 20 
omen s and children’s dress goods. 

(See dress goods under titles ‘ ‘ Silk ’ ’ 
and “Wool.”) 

Work boxes, according to material. 

Works of art, drawings, engravings, 
photographic pictures and philo¬ 
sophical and scientific apparatus 
hroughthy professional artists, lectu¬ 
rers, or scientists arriving from 
abroad, for use by them temporarily 
for exhibition and in illustration, 
promotion and encouragement of 
art, science, or industry in the U. 

S., and not for sale, subject to trea¬ 
sury regulations and bonds for ex¬ 
portation within six months (758). 

Free. 

Works of art, including pictorial paint¬ 
ings on glass, imported expressly 
for presentation to a national insti¬ 
tution, or to any State or municipal 
corporation, or incorporated religi¬ 
ous society,. college or other public 
institution, subject to treasury regu¬ 
lations (757 &. c.).Free. 

Works of art, the production of Ameri¬ 
can artists residing temporarily 
abroad, subject to treasury regula¬ 
tions (757 a) .Free. 

Works of art, collections in illustration 
of the progress of the arts, science, 
or manufactures, photographs, 
works in terra-cotta, parian, pot¬ 
tery, or porcelain, and artistic copies 
of antiquities in metal or other ma¬ 
terial imported in good faith for 
permanent exhibition at a fixed place 
by any society or institution estab¬ 
lished for the encouragement of the 
arts or of science (759).Free. 

Works of art, decorated screens not free 
as, under 757 (s. s., 8989). 
for religious societies. (See “So¬ 
cieties. ”) 

World’s Columbian Exposition, free 
entry of articles (Pt. L, 1394-5). 


297 

w 

Per ct. 

regulations governing (s. s., 10,581). 
Wormgut, all mfs. of, or of which it is 

ch. val. -f -f (459). 25 

mfs. of, fishing leaders as cords of (529 

s. s., 11,208).Free. 

unmanufactured, or not further mfd. 

than strings or cords (529).Free. 

Worms for guns (215 s. s., 6307). 45 

Worsteds, same as wools. (And see act 
of May 9, 1890, Pt. I, 1396). 

Worthless, goods become so, in voyages 
of importation, not considered an 


importation (s. s., 9719). 

Wrangel, Alaska, a port of delivery (s. s., 
10,819). 

Wrapping paper, water-proofed (420 l?,, 

s- s., 7112). 35 

Wreaths, metal, dtbl. as artificial flowers 
(4435, s. s., 9469, 11,173). 50 


Wrecked goods, when dtbl. (s. s., 9598). 
iron and steel, to be entered by ap¬ 
praisement on value and condition 
at importation (s. s., 8028). 

Wrecked goods, imported by vessels 
stranded and raised, not entitled to 
entry as wrecked goods under 954, 

Pt. I. (s. s., 7554). 

merchandise injured at sea not enti¬ 
tled to provisions of 794 (s. s., 7326). 
no authority for the destruction of 
damaged (s. s., 11,162). 

Wrecked vessel, free entry of materials 
from (s. s., 7064). 

Wrecks, merchandise recovered from 
wrecks sunk in U. S. waters two 
years and abandoned by owners, 
may be brought into the nearest 
port, under regulations, free of duty 
and without making entry (794). 
articles taken from wrecks in foreign 
waters, and which have been the 
subject of purchase or sale, become 
merchandise liable to duty on impor¬ 
tation (s. s., 2041). 

Writing cases and pads, according to 
material. 

Writing paper (422). 25 

Wrist-pins. (See under title “Steel 
mfs.”) 


















298 

X 


X 


SCHEDULE OF DUTIES. 


Per et. 

Xeintharine powder (18 s. s., 1Q,055).... 35 

Xylidine, coal tar product (76 s. s., 5538). 25 

Xylonite, or xyolite, a compound of py- 
roxyline (21 a, s. s., 6744). 

50 cts. per lb. 
rolled or sheets, but not made up 
into articles (21 0—60 cts. per lb. 
finished or partly finished articles 
(21 c) .60 cts. per lb. and 25 

Xylotile, crude mineral (651).Free. 

Y 

Yachting clubs, chronometer presented 
to, not free under 692 (s. s., 8352). 
not entitled to free entry of goods 
(s. s.,8352). 

Yachts,* documenting of (s. s., 10,318). 
marking the names and ports of 
(s. s., 10,990). 

repairs on, in foreign ports, not dtbl. 

(s. s., 4154). 

steam pleasure, dtbl. (s. s., 8901). 
steam pleasure not free as personal 
effects (s. s., 7937). 
water closets, metal ch. val. dtbl. 

under 215 (s. s., 10,091). 45 

when not required to report to con¬ 
sulates abroad (s. s., 5832). 

Yak hair, as cattle hair (604 s. s., 4952). 

Free. 

laces, wstd. (398 s. s., 4360). 

60 cts. per lb. and 60 

Yam flour, as starch (323 s. s., 3385). 

2 cts. per lb. 

Yams (760).Free. 

Yarns, “carpet,” so-styled, composed 
of wool waste, cow-hair, etc., dtbl. 
as woolen yarns (s. s., 323). ' 


Per ct. 

charges for winding on cops or tubes, 
dtbl. (s. s., 9282). 

charges on labels and WTappers of, 
dtbl. (s. s., 6194). 

China-grass, ramie, or sea-grass, as 
vegetable fiber + -|-. 
valued at 5 cts. per lb. or less (374 a). 

2 cts. per lb. 

valued above 5 cts. per lb. (374 h)... 40 

coir (545 s. s., 3883).Free. 

cottonf (whether single or advanced 
beyond the condition of single by 
grouping or twisting two or more 
single yarns together, whether on 
beams or in bundles, skeins or cops, 
or in any other form), 
value not over 25 cts. per lb. (342 a). 

10 cts. per lb. 
over 25 and not over 40 cts. (342 h). 

18 cts. per lb. 
over 40 and not over 50 cts. (342 c). 

23 cts. per lb. 
over 50 and not over 60 cts. (342 d). 

28 cts. per lb. 
over 60 and not over 70 cts. (342 e). 

33 cts. per lb. 
over 70 and not over 80 cts. (342/). 

38 cts. per lb. 
over 80 cts. andnotover$l. (342.(/). 

48 cts. per lb. 

over $1. (342 h) . 50 

cotton, value includes dtbl. charges and 
commissions (s. s., 3891). 
cow and calf hair, as woolen yarns un¬ 
der 391. 

embroidery, worsted or zephyr, as 
woolen yarns under 391. 
flax and jute, flax ch. val. (371 May 
8, 1863, N. Y.).;. 50 


A yacht belonging to the Eoyal Yachting Club of Great Britain, brought to the U. S., on 
the deck of a vessel, for racing purposes, was not regarded as goods, wares, and merchandise, and 
therefore not held to be dutiable. Being retained in the U. S., duties accrued subsequently (s s 
4960). ■ ■’ 

f Upon investigation it is found that the weight of cotton thread varies from one to one and a 
half per cent, according to the condition of the atmosphere, and that no uniform invoice weight can 
be given of such thread shipped from Europe to this country. 

To ascertain the true weight on which duties should be levied in case of importation from 
Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight 
the amount noted in the invoice, allow not exceeding one per cent, for increase in weight caused by 
absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the 
invoice (s. s., 2590). 















Y 


SCHEDULE OF DUTIES. 


Per ct. 

tow (371, July 10 , 1861, N. Y., 

Dec. 2 , 1864, Philadelphia). 50 

flax or hemp, or of a mixture of either 
of these with other fibers, 
val. not over 13 cts, per lb. (370«). 

6 cts. per lb. 

val. over 13 cts. per lb. (3702*). 45 

hair, camel, goat, alpaca or other ani¬ 
mals. 

val. not over 30 cts. per lb. (391 a). 

27 J cts, per lb. and 35 
val. over 30 and not over 40 cts. 

(391 h) .33 cts. per lb. and 35 

val. -over 40 cts. (391 c). 

38i cts. per lb. and 40 
•hemp. (See above “ Flax or hemp.”) 

jute (361). 35 

of rabbits’ fur (461 s. s., 11,084). 35 

of wool and rabbits’ hair, dtbl. under 
391 as woolen yarn (s. s., 5913). 

samples of (s. s., 9069).Free. 

silk, of every description (410 a). 30 

and merino as mfs. of wool under 
392 (4142*, s. s., 9694). 
skeining of, dtbl. charge (s. s., 7533 ). 

waste, wool (388).30 cts. per lb. 

woolen and wstd. made wholly or ptl}’. 
of wool, wstd., or animal hair, 
val. not over 30 cts. per lb. (391 a). 

27j cts. per lb. and 35 
val. over 30 and not over 40 cts. 

(391 h) .33 cts. per lb. and 35 

val. over 40 cts. (391 c). 

38J cts. per lb. and 40 
wool, cut into lengths for knitting into 
mats, dtbl. under 391 (s. s., 6649). 

Yeast cakes (773 2 *). 20 

Yellow berries for dyeing, crude (560). 

Free. 

same, not crude (24). 10 

Yellow bolts, copper ch. val. (215). 45 

crystals, mfd. from naphthaline (18 

s, s., 523, 9766). 35 

metal, old and fit only for remf. (189 

s. s., 7151).1^ cts. per lb. 

taken from an American steamer in 
foreign port, dtbl. under 189 (s. s., 
10,988). ^ 

or sheathing, stripped from the bottom 
of U. S. vessel in port here not mdse. 

(s. s., 7151).Free. 


299 

Z 

p 0 r ct 

ochre, dry (54 a) .| of 1 ct. per lb. 

ground in oil (54 2*)....!^ cts. per lb. 
or sheathing metal of which copper is 
the component material of ch. val. 
and which is not in part of ungal¬ 
vanized iron (195). 35 

prussiate of soda as prussiate of potash 

(73 2*, s. s., 8586).5 cts. per lb. 

salts of chrome ( 76 ). 25 

Yolks of eggs (276). 25 

Z 

Zaffer (761).Free. 

Zante currants (5 i 8).Free 

Zeinthaurine (see “Xeintharine ”) (18 

s. s., 10,055).:. 35 

Zephyr, fancy, cotton cloth with tufts of 
wstd. dtbl. under 394 or 395 (s. s., 
7630). 

yarns, wool. (See “Yarns, woolen 


and wstd.”) 

Zinc, acetate of (76). 25 

ashes (773 2*, s. s., 4990)...,. 20 

bromide of (75 a). 25 

button material (215 s. s., 6904). 45 

cut sheets or plates of, specially mfd. 
for printing pps. (215 s. s., 8880)... 45 

cyanide of (76). 25 

dust. (See “Indigo auxiliary.”) 

ferro-cyanide of (76). 25 

in blocks or pigs ( 212 )...If cts. per lb. 
in granules ( 212 , 774 s. s., 8868 ). 

If cts. per lb. 

in sheets (213). 2 ^ cts per lb. 

nickel plated (215 s. s., 10,387). 45 

iodide of (76). 25 

lactate of (76). 25 


mfs. articles, or wares wholly or partly 
of, and whether wholly or partly 
mfd. -f + (215 Oct. 28,1857, N. Y.). 45 
old worn out, fit only for remf (214). 

If cts. per lb. 

oxide of, dry (60 a, s. s., 1212 ). 

If cts. per lb. 


ground in oil (602*)....If cts. per lb. 

med. prep. (75 a). 25 

phosphate of (76). 25 

phosphide of (76).*.. 25 

pith tumbler covers (215 s. s., 6952)... 45 
plates prepared for engraving (215 
s. s., 4726). 45 












































300 

z 


SCHEDULE OF DUTIES. 


Per ct. 


Zinc, sheathing metal (215 Oct. 28,1857, 

N. Y.). 45 

solution of chloride of (76 s. s., 4440, 

4526). 25 

sulphate of (76). 25 

tannate of (76). 25 

valerianate of, med. prep. (75 a, T. 

R.,p. 589). 25 

white paint, containing zinc but no 

lead, dry (60 a).I 5 cts. per lb. 

same, grd. in oil (60 5)--If cts. per lb. 

Zither rings (215 s. s., 8549). 


Per ct. 

Zitherns or zithers, musical instruments 
according to material. 

Zithers, of steel, parts of musical boxes 
(215 s. s., 10,103). 45 

Zoedone, artificial mineral water under 
341 (s. s., 5790). 

when bottles containing dtbl. (341 d). 

Zoological collections, wild animals for 
exhibition in (483 c).Free. 

Zwetschenwasser, spirituous liquor (332 
Aug. 18, 1866, N. Y.). 

$2.50 per pf gal. 


45 












APPENDIX TO SCHEDULE. 

DRAWBACK DECISIONS UNDER FORMER LAWS. 


Drawbacks on exportations. (See* Pt. I., 1034-1039.) 
all materials must have been imported (s. s , 4148 
8800). 

allowed on bituminous coal u.sed in ferry and 
other harbor boats (s. s., 6079, 6569). 
allowed on free R.R. iron remfd. and connected 
by bars and bolts of domestic iron (s. s., 3984). 
bending of imported glass not a mf. entitled to 
(s.s., 9622). 

change of vessels in entry, when allowed (s. s., 
8244). 

coal used on yachts not entitled to (s. s., 7178). 
combining of entries for (s. s., 9272). 
cumulative shipments of jute bagging as cover¬ 
ings of cotton, in one entry (s. s., 8482). 
entries for exported meats, rules as to (s. s., 8471). 
entries of fruit for export with (see Regs., s. s., 
6488). 

entry for indispensable (s. s., 8399). 
entry for transportation and exportation with 
benefit of (s. s., 9595). 

expense of ascertaining not to be paid by exporter 
(s. s., 9129). 

foreign, not to be deducted from dtbl. values (9968). 
hackled tow, not a mf. entitled to (s. s., 9173). 
lumber.resawed, not entitled to (s. s., 7364). 
none allowed on free salt used in curing meat for 
exportation (s. s., 4137). 

none on American bags mfd. of foreign materials 
and loaned to grain vessels (s. s., 9209). 
none on boiler for use of vessel (s. s., 9283). 
none on bottles containing domestic beer (s. s., 
7803). 

none on cigarettes of imported tobacco and paper 
(s. s., 8773). 

none on discs and scraps of tin from mfs. on which 
drawbrack has been allowed (s. s., 6756). 
none on domestic spirits exported and returned 
(s. s., 5859). 

none on exportation of scraps or waste from im¬ 
ported materials (s.s., 8573). 
none on imported boards planed in U. S. (s. s., 
8315). 

none on Japanese fans printed and exported (s. s., 
8658). 

none on pease (s. s., 8485). 

none on reimported American whiskey (s. s., 9801). 
not allowed on boxes mfd. of imported shocks 
(s. s., 9540). 


not allowed on coal on U. S. Rev. vessels, but 
such coal may be bought in bond at non-duti- 
able price (s. s., 7680). 

not allowed on goods out of custody of customs 
officers (s. s., 4843, 4850). 

not allowed on ham and bacon bags or wrappings 
made of imported burlaps (s. s., 9366). 
not allowed on imported bottles expt. filled with 
domestic beer (s, s., 10,301). 
not allowed on mfs. from scraps (s. s,, 6662). 
of duties on beer exported not affected by act o'f 
June 18,1890 (s. s., 10,196). 
of Int. Rev. tax on whiskey not allowed unless 
expt. by vessel under sec. 3329, Rev. Statutes 
(s. s., 6864). 

one per ct. not to be retained on coal bonded for 
use on vessel (s. s., 5873). 
on agate iron-ware (s. s., 9780). 
on axles (s. s., 8612). 

on bags, amendment of rules (s. s., 7181). 
on bags and bagging, additional regs. (s. s., 6708, 
6728). 

on bags and bagging, entries for (s. s., 6755). 
on bags, etc., when entry to be made (s. s., 7577). 
on bags mfd. of imported material (s. s., 8522). 
on barbed wire fencing (s. s., 10,075). 
on bar-lead (s. s., 9629), 

on beer made of foreign stock (s. s., 7433, 7445). 
on binder twine of manilla, hemp, or jute (s. s., 
9499). 

on bleached spool thread (s. s., 9627). 
on boxes made from imported lumber and iron 
(s. s., 9880). 

on boxes made from imported shocks (s, s., 9663). 

on box-shooks for petroleum cases (s. s., 9092). 

on braids (s.s., 7762). 

on card-clothing (s. s., 10,000). 

on cartridges s. s., 4212). 

on castor-oil and pomace (s. s., 7941). 

on certain materials used on vessels built in U. S. 

for foreign account (Pt. I., 1359). 
on chewing gum (s. s., 10,016). 
on coal of foreign steamers not allowed (s. s., 7639). 
on coal of harbor steam vessels (s. s., 6079). 
on coal of steamers (s. s., 5752). 
on coal used on tug boats, harbor and local steam¬ 
ers and lighters, rules (s. s., 6955). 
on coal without entry, not allowed (s. s., 6853). 
on cocoanut perfections (s. s., 9690,10,062). 

( 301 ) . 








302 


APPENDIX TO SCHEDULE. 


Drawbacks on cube sugar (s. s., 8397). 

on decorated match-safe holders (s. s., 7922). 
on domestic whiskey re-exported (s. s., 10,198). 
on dried refined sugar (s. s., 8653). 
on embossed tin cuspidores (s. s., 9788). 
on embossed tin-plate (s. s., 8744). 
on embossed tin trays (s. s., 9823,9903). 
on embossed tin trays, previous instructions super- 
■ seded (s. s., 9932). 

on empty tin boxes, when not allowed (s. s., 7997). 
on galvanized fencing (s. s., 9294). 
on galvanized wire handles to exported tin cans 
(s. s., 9456). 

on gin, duty paid, allowed only on quantity ac¬ 
tually exported (s. s.,4264). 
on glue sizing (s. s., 5669). 

on goods on which over $50 duty has been paid, 
but which have been reduced below by unavoid¬ 
able wastage, not barred (s. s., 7089). 
on grain bags made of free burlaps (s. s., 4217). 
on grass scythes (s. s., 3638). 
on handles for petroleum cans made from im¬ 
ported tin plate (s. s., 8934). 
on Hungarian nails (s. s.. 10,028). 
on ingot copper extracted from imported sulphur 
ores (s. s., 8561). 

on iron bolts and nails (s. s., 9360). 
on iron spikes (s. s., 7492). 
on jute bagging (s. s., 8482). 

on jute bagging exported as covering of cotton in 
bales (s. s., 8240, 9454, 9999). 
on jute cordage (s s., 8866). 
on ladies’ silk plush garments (s. s., 8805). 
on lithographic tin-plates (s. s., 9782). 
on mfd. articles, certain rates revoked (s. s., 5804). 
on mfs. from steel billets (s. s., 8259). 
on mfs. of imported tin plates (s. s., 7804). 
on marble floor-tiles, treads, risers and tomb¬ 
stones (s. s., 9079). 
on marble slabs (s. s., 7437). 

on materials for small vessels exported (s. s.,9916). 
on molasses, sirup (s. s., 5750). 
on package peach-oil (s. s., 8344). 
on painted and embossed sheet-iron (s. s., 9774). 
on photographic dry plates (s. s., 7701). 
on piano hammers (s. s., 9586'. 
on prep. China goat skins (s. s., 8723). 
on prep, cocoanut (s. s., 4664). 
on preservaline (s. s., 78701. 
on refined stearine (s. s., 9421). 
on refined sugar and sirup (s. s., 5755). 
on repairs of vessels, indorsement on registers 
when made (s. s., 6542). 

on rivets mfd. by Brooklyn Wire Nail Co. (s. s., 
9394). 

on rock-candy (s. s., 8823). 
on rosin used in soldering cans (s. s., 4282). 
on rum mfd. of molasses (s. s., 6671). 
on sad-irons (s. s., 8208). 

on salt used in curing meats, additional regs. 
(s. s., 6708). 


on salt used in curing meats and on bags mfd. of 
imported materials, rules (s. s., 6950). 
on salt used in curing exported meats (s. s., 6755). 
on salt used in curing smoked meats, maximum 
allowance (s. s., 6560). 

on salt used in packing canned meats (s. s., 6517). 
on scarfs made of imported silk lace and tinsel 
(s. s.. 7090). 

on solder of tin cans, evidence as to (s. s., 4199). 
on “solid ingredient of rackarock ’’ (s. s., 9330). 
on split pease, rule as to (s. s., 7857). 
on stair-pads (s. s., 8681). 
on steel eye-bars (s. s., 8462). 
on steel nails (s. s., 8424, 9193). 
on steel nails of Danville Mfg. Co. (s. s., 8838, 9504). 
on steel shanks (s. s., 8027). 
on steel-wire nails (s. s., 8412). 
on stockings finished and dyed (s. s., 9740). 
on sugar and syrup (s. s., 6157). 
on sugar refined from molasses (s. s., 6480). 
on tacks and shoe nails (s. s., 8051, 8090). 
on tanned morocco skins split and exported (s. s., 
9802). 

on tarred cordage or lath yarn made from New 
Zealand hemp (s. s., 9565). 
on tin cans (s. s., 6656). 

on tin cans exp. with oleomargarine (s. s., 9579). 
on tin cans of domestic tobacco (s. s., 9819). 

none on tin-foil covering exported tobacco 
(s. s., 9819). 

on tin cans of unusual sizes of tin-plate (s. s., 8801). 
on tin-plates cut in halves, not allowed (s. s.,8714). 
on tin tags (s. s., 9728). 
on tin trays and dust pans (s. s., 9926). 
on tin wash-bowls, dairy pans and cups (s. s., 7776). 
on umbrellas (s. s., 9983). 
on unprimed cartridge shells (s. s., 4660). 
on water-proof cordage and tarred cordage (s. s., 
8774). 

on wire and hemp cable or rope (s. s., 7887). 
on wire cables and ropes (s. s., 8609). 
on wire handles for petroleum cans (s. s., 8505). 
on woven-wire mattress-fabric (s. s., 9104). 
opium cannot be withdrawn from warehouse for 
mf., return and export, for benefit of (s. s.,8607). 
preliminary entry required (s. s., 7842). 
rates, list of (s. s., 7702). 

regulations relating to certain shipments for (s.s., 
9201). 

reimportation of goods exported with (s. s., 6769). 
restrictions (s. s., 3506, 3541). 
sampling of sugar for (s. s., 3879). 
silks withdrawn from bond for dyeing not entitled 
to (s. s., 3187). 

storage of goods for, not allowed (s. s., 8678). 
subject of must be wholly of imported material 
(s. s., 8800). 

ten per ct. additional duty paid under 996, Pt. I, 
returned as drawback under 1003 Pt. I. (s.s.,.3502). 
time for combination entries extended (s. s., 9979). 
under Hungarian steel nails (s. s., 9117). 





BEAWBACK BATES. 


303 


Exported quantity determined by 


beawback bates.* 

UNDER FORMER LAWS. 

^ an^^3026^of KEvifED^si^ the Authoeity of Sections 3019, 3020, 

1875. (See ante, Pt. I, 1978 to 1982, als(f2f92^and 2206.f^ Febeuaey 8 and Maech 3, 

Axes, made from iron and steel by the process of splitting the steel and inserting the iron 
Ixij cents per pound. Axes and Hatchets, made by the process of splitting the iron 
and inser mg the steel, same as duty paid. Allow for a qLntity of imn equal to Se 
wei^A.^ exported articles, and a quantity of steel equal to of such net 

Bags, from jute and burlap cloth, same as duty paid, 
measurement. 

Band and Bae Ieon, (see Ieon.) 

BAYONETS,^made for Colt’s patent fire-arm, 7 cents each; made for the Winchester fire-arm 
cents each; made by E. Kemington & Sons, from steel made from imported iron 

adutyof oi>e”e:nVpe" 

^ determined by 

adding to the outside measurement of the box one-fourth of such product. 

Bolts, Nuts, and Pivots, from iron, same as duty paid. ^ 

Bullets, leaden, and Shot, same as duty paid. 

Cans, from tin plates, same as duty paid The exported quantity determined by measuring the 
blanks before soldering, or by adding one-twentieth to the product of the outside 
measurement of ^ the completed cans, excepting one-pound cans, for which add 15 per 
cent, to the outside measurement. Cans, from tin plates, completed, with the excep- 

funtSSs'w^^^^^^ "y 

Caeteidges, same as on bullets and gunpowder exported separateh’’ 

Castor Oil, product of castor seed, 25 cents per gallon. 

Castoe Pomace, product of castor seed,' 11 cents per 100 pounds. 

Chains^ from bar iron, same as duty paid. Add 4 per cent, to exported quantity to cover 
wastage in manufacture. i j 

Copper, from ore, same as duty paid. Copper, from block or blister copper, same as duty paid. 

Cope Tubes from tin plates, same as duty paid. The exported quantity determined by allow¬ 
ing for each tube a square equal in length to the height of the tube, and in width, to 
Its largest circumference. 

Cordage, from Manilla hemp, H cents per pound; from jute hemp, | cent per pound; of Sisal 
grass, f cent per pound; from. New Zealand flax, f cent jier pound; tarred Russia, 41 
cent per pound. ’ ^ ® 

Dressed Skins, from raw, same as duty paid. 

Fish Plates, from iron, same as duty paid. Add 12 per cent, to exported weight to cover 
wastage in manufacture. 

Flour, from wheat which paid a duty of 20 cents per bushel, 75 cents per barrel. 

Glaziers’ Points, product of sheet zinc, same as duty paid. 

Gunpowder, from saltpetre which paid a duty of 2 cents per pound: American Sporting 

cents per pound; U. S. Government, l^fo cents per pound; Shipping and Mining, lA- 
cents per pound. ^ ^ 

Gunpowder, from saltpetre which paid a duty of 1 cent per pound: American Sporting ,5. 

cent per pound; U. S. Government, cent per pound; Shipping and Mining, yV'cent 
per pound. 

Guns, Gatling: 42 calibre and 10 barrels, $7.03 each gun; 42 calibre and 6 barrels, $5.00’'each 
gun; ff calibre and 10 barrels, $9.00 each gun; 1 inch calibre and 10 barrels, $11.73 
each gun. 

Gun-systems, made for Colt’s patent fire-arms, 14j%\ cents each. 

Gun-systems, made by E. Remington & Sons, from iron and steel: For the iron, cents 
each; for the steel, when imported as such, 3f cents each ; for the steel,’made from 
imported iron, lyV^ cents each. 

Gun-systems, made for the Peabody fire-arm, 7^^^^^ cents each. 

Gun Trimmings, made for Colt’s patent fire-arm, 6y% cents each arm. 

Gun Trimmings, made by E. Remington & Sons . For the iron, l/^% cents each gun ; for the 
steel, when imported as such, f cent each gun; for the steel, made from imported iron, 

^ cent each gun. 

Gun Trimmings, made for the Peabody fire-arm, l/tni cents each arm. 

Gun Trimmings and Systems, for the Winchester fire-arm, 8^ cents each arm. 


* See Circular at the end of this list. 



304 


DEAWBACK BATES. 


Gun Trimmings and Systems, made for the Martini Henry rifle, same as duty paid. The 
quantity of material used in the manufacture shall be determined by allowing for 
each receiver, pounds steel; for each block, 1 pound iron; for each guard, 1 pound 
iron; for each lever, pound iron; for each set of bands, pound iron ; for each 
light base, ^ pound iron; for each butt plate, J pound iron; for each bayonet, lyoii 
pounds iron. 

Handles and Nozzles, made from sheet zinc and attached to tin cans^(when tagger’s tin is 
also used in making such nozzles), 27 cents per 100 cans; when tagger’s tin is not used, 
25 cents per 100 cans. 

Handles, made from sheet zinc, and attached to tin cans, without above-described nozzles, IG 
cents per 100 cans. 

Hatchets, (see Axes and Hatchets.) 

Hoop Iron and Horseshoe Iron, (see Iron.) 

Hungarian Nails, same as tacks. 

Iron, band, bar, horseshoe, hoop, railroad, rod, scroll. Wholly from imported scrap iron, same 
as duty paid.^ To cover wastage in manufacture, add 25 per cent, to exported weight 
when exclusively old scrap iron was used, and 12 per cent, only if part of the material 
was new serap iron. 

Lanterns, from tin plates, same as duty paid. Quantity determined by the measurement of 
the pieces composing such lanterns before they are put together. 

Lead Pipe, same as duty paid. 

Leather, sole, from hides, same as duty paid. 

Linseed Oil, 6|- cents per gallon. 

Locomotive Ties, from imported steel, same as duty paid. A.dd 2 per cent, to exported weight 
to cover wastage in manufacture. 

Nails, cut, from sheet and plate iron, 1^ cents per pound | horseshoe, from slit iron rods, same 
as duty paid; Hungarian, same as tacks; cut, from scrap iron, same as duty paid. To 
cover wastage in manufacture, add 25 per cent, to exported weight when exclusively 
old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. 

Nail Rods, rolled from iron, same as duty paid. Add 9 per cent, to the exported weight to 
cover wastage in manufacture; slit, from iron, same as duty paid. Add 3 per cent, to 
exported weight to cover wastage. 

New England Rum, (see Rum.) 

Nozzles, made from tin plates, same as duty paid; flat screw tops, from sheet zinc, attached to 
tin cans, 9 cents per 100 cans. 

Oil, (see Linseed and Castor.) 

Packing, from jute yarn, same as duty paid. 

Plates, tack, same as duty paid. 

Plates, fish and robe, (see Fish Plates and Robe Plates.) 

Pipe, lead, (see Lead.) 

Pistols, Colt’s navy or belt, llj®/^ cents each. 

Pivots, (see Bolts.) 

Pomace, (see Castor.) 

Railroad Iron, (see Iron.) 

Rice, cleaned from paddy rice. If cents per lb.; cleaned from rough rice, 24 cents per lb. 

Rifles, (see Gun Systems and Trimmings.) 

Rifle Barrels, from bar steel and from barrel moulds, same as duty paid. 

Robe Plates, irom goat skins, same as duty paid. The number of skins used determined by 
inspection of the exported plates. 

Rod Iron, (see Iron.) 


Rum, New England, cents per gallon. 

Salt, fine, 8 cents per 100 pounds. 

Saltpetre, refined from crude, cent per pound. 

Screws, wood, (see Wood Screws.) 

Scroll Iron, (see Iron.) 

Scythes, manufactured by Hubbart, Blake & Co., of West Waterville, Maine: Light grass 45 
cents per dozen; heavy St. J ohn, 65^ cents per dozen; grain, 83| cents per dozen. * 

Shanks, from steel, same as duty paid. 

Sheet Lead, from pig lead, same as duty paid. 

Shooks, from staves, same as duty paid. 

Shot, (see Bullets.) 

Shovels and Spades, chiefly of steel, 80 cts. per doz.; chiefly of iron, 50 cts. per doz 

Skins, dressed, (see Dressed Skins.) 

Solder, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportion 
for cans of less capacity. ^ ^ 

Sole Leather, (see Leather.) 

Sugar, refined from raw sugar: Loaf, cut-loaf, crushed, granulated, and powdered, dried SAA 
cents per pound; white coffee sugar, undried, and above No. 20, Dutch standard in 
color, 2 x 0 0 cents per pound; all grades of coffee sugar, No. 20, Dutch standard, and 
below in color, 2x1^ cents per pound. 






305 


BlIAWBACK EATES. 


toirr^AR, refined from melado, on which a duty was paid of 1J cents per pound, and 25 per cent 

cento perponX ’ “°'^ses, U 

S\ HUP, from su^ai, ^ cents per gallon ; from melado, on which a duty was paid of 1 ^ cents per 
^e“glllon! molasLsrs ce^lto 

Tin Cans, (see Cans.) 

Wire, telegraph, from iron rods, same as duty paid; from steel, for bridi^es same as dutv mid 
Wire, finer than telegraph wire, from iron bam and rods,,same 4 duty pTd.’ “ er LCe 
in manufacture, add to export weight the following percentage: 


Size of the wire by the 
wire gauge. 

Percentage to be added 
to weight of wire made 
from imported rods. 

1 Percentage to be added 

to weight of wire made - 
from imported bars. 

Size of the wire by the 
wire gauge. 

Percentage to be added 

to weightof wire made 

from imported rods. 

Percentage to be added 

to weight of wire made 

from imported bars. 

h 

and coarser, . 



2.7 

10.7 

21, . 


8.6 

1 

17. 

o 

. 



2.9 

10.9 

22, . 


8.9 

17.3 

d, 

yi 




3.1 

11.1 

23, . 


9.2 

17.6 

4, 

r 




3.3 

11.3 

24, . 


10.4 

19.3 





3.5 

11.5 

25, . 


10.8 

19.6 

0, 




3.7 

11.8 

26, . 


11.2 

19.9 

7, 

o 




4. 

'12.1 

27, . 


11.6 

20.2 





4.3 

12.4 

28, . 


11.9 

20.6 i 





4.6 

12.7 

29, . 


12.2 

20.9 1 

10, 




4.9 

13. 

30, . 


12.5 

21.2 ' 





5.2 

13.4 

31, . 


12.8 

21.5 1 

12, 

. 



5.5 

13.8 

32, . 


13.2 

21.8 i 

13, 




5.9 

14.2 , 

33, . 


13.5 

22.2 1 

14, 




6.3 

14.6 

34, . 


13.8 

22.6 i 

15, 




6.7 

15. 

85, . 


14.1 

23. i 

16, 




7.1 

15.4 

36, . 


16. 

25.2 i 

17, 




7.4 

15.7 

37, . 


16.8 

26. i 

13, 




7.7 

16. 

38, . 


17.6 

26.8 i 

ro. 




8. 

16.3 

39, . 


18.4 

27.6 i 

20, 




8.3 

16.7 

40, . 


19.2 

28.4 i 

t 

1 


Sizes designated by fractional numbers to be treated as those designated by the next 
numbers. o j 


smaller integral 


Wire, manufactured by the American Screw Company of Providence, K, I., same as duty paid 
Wood Screws, from iron, same as duty paid. Add 50 per cent, to exported weight to cover 
wastage in manufacture. 

In those cases where a discriminating duty has been paid under the provisions of Section 2501 
of the Revised Statutes, the drawback allowed shall bear the same relation to that duty as the 
usual allowance bears to the ordinary duty. All of the foregoing, except the drawback on re¬ 
fined sugars, shall be subject to the usual 10 per cent, retention. 

The drawback on refined sugars shall be subject to a retention of 1 per cent., as required bv 
Section 3, of the Act of March 3, 1875. r , j . 


On the exportation of sirup resulting from the refining of imported molasses, upon which the 
duty of four cents per gallon, prescribed by the tariflf of March 3, 1883, has been paid, a draw¬ 
back will be allowed at the rate of three and two-tenths (3x2^) cents per gallon, less the leo-al 
retention of ten per centum. (S. S., 5750.) ® 

Such of the rates of drawback prescribed under the old tariff as are specific, and relate to 
articles manufactured from materials upon which the duty is changed by the new tarifi', are 
hereby revoked. Exportations of articles which were subject to rates of the above description 
will, therefore, be reported to the Department in accordance with the provisions of Article 828 
of the General Regulations for the establishment of new rates. (Treasury Circular, July 7,1883.) 




































































806 


(S. S., 6191.) 

BOTTLES-CAPACITY OF BRANDY, ALE, BEER, AND PORTER. 


Treasury Department, February 21, 1884. 

The following table, exhibiting the average gauge of the principal brands 
of brandy, ale, beer, and porter bottles, therein mentioned, imported into 
the United States, may be followed by customs officers, unless actual gauge 
shall show a different result. 


ALES, &c. 


Titles. 


Ale.. 

Alsop’s ale. 

Do. 

Do. 

Barclay & Perkins’s stout. 

Barclay A Perkins’s best stout. 

Bass ale. 

Do. 

Do... 

Do. 

Do. 

Do. 

Bass & Co.’s ale. 

Do. 

Do. 

Do. 

Do. 

Bass & Co.’s pale ale. 

Bass ale. 

Bass stout. 

Bass porter. 

Do. 

Bremen export Brauerei St. Pauli. 

D’Arcy’s Dublin extra stout. 

Guinness’s stout. 

Do. 

Do. 

Guinness’s extra stout. 

Do. . 

Do. . 

Do. . 

Do. . 

Guinness’s French champagne. 

Guinness’s extra stout. 

Do. . 

Do. . 

India pale ale. 

XXX stout.• . 

Muir & Sons’ sparkling Edinburgh ale. 

McCullogh’s extra Dublin stout. 

McEwan’s Edinburgh ale. 

Tenant’s XXX stout. 

Tenant’s pale ale. 

Tenant’s sparkling ale, No. 3. 

R. Younger A Co.’s sparkling ale. 

Wm. Younger & Co.’s sparkling ale. 


By whom bottled, Ac. 


Jeffreys.. 

Patterson A Hibbert.. 

E. A J. Burke. 

Cameron A Saunders. 
Patterson A Hibbert., 

Candler A Son. 

Byass. 

Dankes. 

Patterson A Hibbert • 

E. A J. Burke. 

M. B. Foster A Sous.. 
Do. 

R. Porter A Co. 

Candler A Son. 

T. B. Hall A Co. 

Iblers A Bell. 

Wheeler A Co. 

T. P. Griffin. 


James Gate, Dublin., 

Byass. 

Barclay A Perkins.... 


P. Redmond A Co. 

Dankes. 

Jeffreys. 

E. A J. Burke. 

M. B. Foster A Sous. 

R. P. Atkins A Co. 

P. Redmond A Co. 

Jas. McCullogh, Son A Co.., 

W. Edmonds A Co. 

Do. . 

T. B. Hall A Co. 

Ihlers A Bell. 

Wheeler A Co.. 

Jeffreys.. 

Do. 

Muir A Sons.. 

Jas. McCullogh, Son A Co.., 

McEwan. 

J. A R. Tenant. 

Do. 

Do. 

R. Younger A Co. 

Wm. Y ounger A Co. 


Quarts. 

Pints. 

Kind of bottles, Ac. 

Gills. 

Gills. 

3.239 

Stone bottles. 


3.29 

In glass. 


4 

Imp. pts. in glass. 

6.625 

3.200 

Do. 


3.31 

Do. 

6 

3.200 

Do. 

6.370 

3 

Do. 

6.666 

3 

Do. 


3.29 

Do. 

6 

3.121 

♦ Do. 


3.140 

Wines. 


3.136 

Champagnes. 


3.200 

In glass. 

6 

3.150 

Do. 


3 

Do. 


3 

Do. 


3 

Do. 


3 

Do. 


3.21 

Do. 

6.89 

3.46 

Do. 

6.330 

3.125 

Do. 

6.330 

3.088 

Do. 

5.830 

2.84 

Do. 

6 

3 

Do. 

6.666 

3.288 

Champagnes. 

6.666 

3.175 

In glass. 

6 

3.121 

Do. 

6.666 

3.208 

Do, 


2.97 

Do. 


3 

Do. 

6.670 

3.180 

Do. 

6.200 

3 

Do. 


3.285 

Do. 


3 

Do. 


3 

Do. 


3 

Do. 


3 

Do. 


3 

Do. 


3.083 

In stone. 

6.670 

8.180 

In glass. 


3 

In stone. 


3.132 

In glass. 

6.354 

3.132 

Do. 


3.083 

In stone jugs. 


3.083 

In stone. 


3.083 

Do. 









































































































































307 


BUANDY IN BOTTLES, &c. 


ALPHABETICAL LIST. 


Brands. 


Arbom, Marett & Co. 

Barnet & Fils. . 

Bellot & Co., J.. . .. 

Bisquit, Dubouche"& Co...’.’.’.V.*V.. 

Brandenberg Freres . 

Castillo, J. D. & R.. 

Cavalier Freres. . 

Chaloupin & Co., V.. 

Comandon & Co.!!!’. 

Czuba & Co., W. H.. . . .. 

Be Laage, Fils & Co.. 

Bessandier & Co., F. . 

Bomay, J. V..V 

Lucien, Foucand & Co. .f 

Bubois & Co.. F. Ar .J 


Bubois & Co., E. M. 

Bubois, Freres & Cayman. 

Biliary & Co., J. E.. 

Emanuel, Paul... . 

Etienne, Pere & Fiis’ Paui! 

Fic, Mestreaux & Co. 

Fouchez, Fils & Co.. 

Fouchez & Co., L.. 

Furiand & Co., L. 

Gautier Freres.. 

Gerin, E... 

Hennesy & Co., Jas...........V.'. 

Mine & Co., Thos.. 

La Cave & Co., Geo.. . . .. 

Lanonde Freres. 

Laurent & Marot, A. B.. 

Marteau & Co.. . .. 

Martell & Co... 

Mestrezat & Co....... 

Mounie & Co., J. Ben is Henry.. 

Mounier & Co., Henry. 

Otard, Bupuy & Co... 

Pinet, Castillon & Co.. . . . 

Prunier, P.. 

Renny, Martin & Co., E....V.......V......V....... 

Renault & Co. 

Reveire, Gardiat & Co. 

Robin & Co., Jules. 

Rouyer, Guillet & Co. 

Roullet & Belamain. 

Bo. . 

Roy, Auguste. . 

Sayer & Co., Geo. 

Sazerac de Forge & Fils. 

Sorin, J. .. . . 

The Vine Growers’ Co., Jules Buret, Manager 

The Vineyard Proprietors’ Co. 

Tricoche & Co.. 

Von Briand, I.. 


Places of shipment. 


Cognac.... 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

London... 

Cognac.... 

Bo. 

Bo. 

Bo. 

St. Peray. 
Cognac.... 

Bo. 

Bo. 

Bo. 

Charente. 

Cognac_ 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. ... .. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 

Bo. 




2 ^ 

25I 

2H 

2% 

2g 

28 

2% 

2^ 


2K 
2 % 
2 1-^ 

2 ... 
2 % 
2k 
2% 
2 % 
2k 
2% 
2 % 

2 % 

2 % 

2 ^ 

2li 

251 

2 % 

2 5-16 

25 ^ 

2% 

2 Q 

28 
2% 
2% 
2 % 
2% 
2W 
2 k 
2% 
2 % 
2 % 
2% 
2% 


2 34 
25 I 
2% 


63^ 


To test the general accuracy of these gauges, frequent actual measure¬ 
ments should be made at the different jjorts. Actual gauge, however, will 
be allowed only when applied for prior to delivery of the merchandise, or 
when the customs officers shall ascertain that the average gauge differs from 
the actual gauge. 

The Department’s circular of April 7, 1876, relating to the average gauge 
of certain bottles is hereby revoked, 

CHAS, J. FOLGER, 

Secretary, 

To Collectors of Customs and others. 
















































































































































STATISTICAL SCHEDULE, 


Alphabetical list of imported goods (other than those paying Specific Duties, in whole or in 
part*) on which the Units of Quantity are prescribed for Statistical Keports in “ Schedule E,” 
issued by the U. S. Treasury Department, October 24th, 1890. 

The H—b stand for ‘‘ not enumerated or otherwise provided for.” 

N. B. — The 'place and date of each Invoice should be stated in Entry. 


Class No. in 
.Schedule E. 


Unit of 
Quantity. 

57 

58 

A. 

Acids— 

Cfl.rbniic.. 

Lb. 

Oxalic. 

Lb. 

59 

Sulphuric, which at the temperature 

60 

of 60° Fahrenheit does not exceed 
the specific gravity of 1.380, for use 
in manufacturing superphosphates 
of lime or artificial manures of any 
kind, or for any agricult’l purposes 

Lb. 

All other, used for medicinal, chemi- 


61 

cal, or manufacturing purposes, not 
specially provided for. 

Lb. 

Aconite . 

Lb. 

i 

Acorns, raw. dried or undried, but un- 

1 

ground. 

Lb. 

63 

-lllzarine, natural or artificial, and dyes 


commercially known as alizarine yel¬ 
low. orange, green, blue, brown and 
black, including extract of madder... 

Lb. 

64 

Ambergris. 

Lb. 

Animals, not elsewhere specified : 

3 

Imported specially for breeding pur¬ 
poses— 

Cattle. 

No. 

4 

Hogs . 

No. 

5 

Horses. 

No. 

No. 

6 

Sheep . 

7 

All other. 

8 

Teams of immigrants, not including 
harness, tackle, and vehicles— 
Cattle . 

No. 

9 

Horses. 

No. 

10 

All other. 

No. 

On 

Aniline, arseniate of.. 

Lb. 

67 

Annatto, roucou, rocoa, or Orleans, and 



all extracts of.. 

Lb, 

6S 

.\ntimony ore, crude sulphite of.. 

Lb. 

214 

Apatite . 

Ton. 

69 

Argal, or argol, or crude tartar. 

Lb. 

1184 

Argentine, albata, or German silver, 



unmanufa ctured. 

Lb. 

70 

.Arsenic and sulphide of, or orpiment... 

Lb. 

32 

Art educational stops, composed of 



glass and metal, and valued at not 
more than 6 cents per gross. 

Gross, 

! 482 

Articles imported free of duty under 
the reciprocity treaty with Hawaiian 
Islands, Act of August 15,1876 ; 
Pea-nuts and other ground nuts: 
Shelled.«. 

Lb. 

433 

Not shelled. 

Lb. 

434 

Rice - 

Cleaned. 

Lb. 

435 

Uncleaned . 

Lb. 

436 

Paddy. 

Lb. 

437 

Sugar, butch standard in color, above 


No. 16. 

Lb. 

Lb. 

438 

Tallow. 



Class No. in 
Schedule E. 


Unit of 

Quantity. 

24 

Articles the growth, produce, and man¬ 
ufacture of the U. States, returned : 
Barrels of American manufacture,ex- 



ported filled with domestic petrol¬ 
eum and returned empty. 

No. 

25 

Casks, barrels, carboys, bags, and 


26 

other vessels of American manu¬ 
facture exported filled with Amer¬ 
ican products, or exported empty 
and returned filled with foreign 

products, + +. 

Shooks, returned as barrels or boxes.. 


27 

Spirits, distilled a . 

Pf.Gall. 

28 

Tobacco a— 

Leaf. 

Lb. 

29 

Cigars. 

M. 

30 

Other manufactured. 

Lb. 

35 

Asphaltum and bitumen, crude. 

Lb. 

73 

B. 

Balsams— 

Copaiva. 

Lb. 

74 

Fir, or Canada. 

Lb. 

75 

Peru. 

Lb. 

Lb. 

76 

Storax, or styrax. 

77 

Tolu. 

Lb. 

78 

All other crude. 

Lb. 

79 

Barks— 

Cinchona, or other, from which quin- 



ine may be extracted. 

Lb. 

38 

Bismuth. 

Lb. 

Brick, other than fire— 

682 

Not glazed, ornamented, painted, en- 



ameled, vitrified, or decorated. 

M. 

683 

Ornamented, glazed, painted, enam- 



eled, vitrified, or decorated. 

M. 

215 

Bone-dust or animal carbon, and bone- 



ash, fit only for fertilizing purposes... 

Ton. 

82 

Bromine. 

Lb. 

C. 

510 

Calomel and other mercurial medicinal 



preparations . 

Lb. 

85 

Cantharides. 

Lb. 

Oz. 

86 

Caator or Castoreum. 

489 

Carpets—(Kind of, and square yards)... 
Cement, + +. 

Lb. 

56 

Chalk, unmanufactured. 

Ton. 

187 

Chicory, root, raw, dried, or undried, 



but unground. 

Lb. 

88 

Cinchona bark, alkaloids or salts of— 
Cinchonidia. 

Oz. 

89 

Quinia, sulphate of. 

Oz. 

90 

All other. 

Oz. 

Oz. 

91 

Civet, crude. 

18S 

Clay, common blue clay, in casks, suit- 


able for the manufacture of crucibles 

Ton. 

189 

Cliffstone, unmanufactured. 

Ton. 


* Goods subject to Specific Duties, either in whole or in part, are omitted because the quantities are 
necessarily given in the Invoice or Entry, w'hich thus furnish the required information. 

( 308 ) 





























































































STATISTICAL SCHEDULE OF IMPORTED GOODS. 


•sw 

d® 

Occ 


Coal: 

190 Anthracite. 

191 Charcoal,. 

92 Cobalt and cobalt ore 

93 Cocculus indicus. 

94 Cochineal,. 


>» 

O- 


C o3 


192 

193 
598 

608 

609 


629 
535 
64?! J 
661 
666 
660 


Cocoa, or cacao, crude, and leaves and 

shells of.. 

Coffee..1'. 

Coke .L.... ... .... .. 

Copper: 

Plates, rolled, called brazier’s copper, 
sheets, rods, pipes, and cop bottoms 
bheathing, or yellow metal, of which 
copper is the component material 
of chief value, and not composed 
wholly or in part of iron ungalvan- 

]zed. 

Cotton, unmanufactured, and cotton 
waste or flocks. 

Cotton cloths (Kind of, and sq. yds.) 


Cotton cords, + +. 

Cotton corsets, not elsewhere specified.. 
Cotton plushes, velvets, velveteens, cor¬ 
duroys, and all other pile fabrics com¬ 
posed of cotton or other veg’able fiber 
Cotton stockings, hose and half-hose... 

Cryolite, or kryolith. 

96!Cubebs. 

971 Cudbear. . . . . . . 

229 Currants, Zante or other............!!! .!. ..! 

98 Cuttle-fish bone. 


676 

95 


D. 


230 Dates. 

99 Dragon’s blood.!.... 

I Dye-woods, in a crude state— 
100 Camwood. 


101 

102 

103 


Fustic, 
Logwood 
All other., 


E. 


205 Eggs, Silk worm’s. 
104 Ergot. 


206 


207 
464 

208 

209 

210 
473 

220 

221 

223 

739 


244 


887 

216 

113 


P. 

Fans, common palm-leaf. 

Farinaceous substances and prepara¬ 
tions of, -1- -t- 

Arrow root, raw or unmanufactured.. 

Buckwheat flour. 

Farina. 

Sago, crude, and sago flour. 

Tapioca, cassava, or cassada. 

Wheat flour.! 

Fish, not elsewhere specified— 

Fish for bait . 

Lobsters, canned or preserved other¬ 
wise than in oil. 

Fish bladders or fish sounds. 

Flax yarn, valued at more than 13 cts. 
per pound. 


G. 

Grease, and oils, such as are commonly 
used in soap-making, or in wire¬ 
drawing, or for stuffing or dressing 
leather, • and which are fit only for 

such uses, -f- + . 

Grease, not elsewhere specified. 

Guano. 

Gums, not elsewhere specified— 

Aloes. 


Ton. 

Ton. 

Lb. 

Lb. 

Lb. 

Lb. 

Lb. 

Ton. 


Lb. 

Lb. 

Lb. 


Lb. 

Doz. 


f?q. yd. 
Doz. 
Ton. 
Lb. 
Lb. 
Lb. 
Lb. 


Lb. 

Lb. 

Ton. 

Ton. 

Ton. 

Ton. 


Lb. 

Lb. 


Doz. 


Lb. 

Lb. 

Lb. 

Lb. 

Lb. 

Bbl. 

Lb. 

Lb. 

Lb. 

Lb. 


Lb. 

Lb. 

Ton. 

Lb. 


.2( 

6, 

4 

2 


CO 

- 

Sc 

O 

0) 

a 

Q 

"5 3 

11 

11 

4 Amber, unmanufact’d, or crude gur 

5 Arabic. ® 

Q Lb, 

T K 

11 

6 Assaioetida. 

• J-/0, 

Lb 

11 

J Benzoin, gamboge, and mastic. 

Lb' 

11 

8 Camphor, crude ..!. 

Lb 

11 

n cowrie, and dammar. 

Lb' 

12 

0 Cutch. 

T K 

12 

1 Gambier, or terra japonica. 

. XjO. 

Lb. 

. Lb. 

T h 

12 

2 bcammony, or resin of.. 

12 

3 Shellac. . 

12 

4 Tragacanth. 

T h 


H. 


24’ 

Hair, not elsewhere specified— 
Cleaned or uncleaned, drawn or un- 
drawn, but unmanufactured: 

1 Horse. 

T Vk 

24f 

3 Cattle and other animals. 

Lb. 

38i 

Hemlock bark. 

26C 

I. 

Ice. 


261 

India rubber and gutta percha- 
Gutta percha, crude. 

i on. 

Lb. 

Lb. 

Lb. 

T K 

262 

263 

126 

India rubber, crude, and milk of 
•India rubber, old scrap or refuse 
which has been worn out by use 
and is fit only lor remanufacture 
Indigo. 

954 

920 

1032 

Iron— 

Boiler or other plate-iron or steel (ex¬ 
cept saw-plates) not thinner than 
No. 10 wire-gauge, sheared or un¬ 
sheared, and skelp-iron or steel 
sheared or rolled in grooves— 
Valued above 13 cents per pound 
Bar-iron, and slabs, blooms or loops. 
Chain or chains of all kinds, made of 
iron or steel. 

JLD. 

Lb. 

Lb. 

T K 

908 

966 

Iron ores— 

Chromate of iron, or chromic ore. 

Sheets and plates of iron and steel— 
Enameled or glazed with vitreous 
glasses. 

TjO. 

Ton. 

T h 

967 

Enameled or glazed with vitreous 
glasses with more than one color, 
or ornamented. 

IjU. 

Lb. 

T,h 

1005 

Wire of iron or steel, valued at more 
than 4 cts. per pound (on which the 
specific duty does not amount to 45 
per cent.). 

1006 

Wire, card, for the manufacture of card 
clothing. 

T K 

127: 

odine. crude. 

IjO. 

T I'k 

128 

pecac. 

r K 

268 

Ivory, not sawed, cut, or otherwise 
manufactured— 

Animal. 

IjD. 

T K 

269 

Vegetable. 

JUO. 

T U 

130 J 

J. 

lalap. 

JuU* 

T h 

J 

761 

763 
740 J 

217 1 

lute- 

Manufactures of jute, or of which jute 
is the component material of chief 
value, -[- -f: 

Valued above 5 cents per pound. 

Manufactures of other vegetable fiber, 
except flax, hemp, or cotton, or of 
which other vegetable fiber, except 
flax, hemp, or cotton is the compo¬ 
nent material of chief value, + -h : 

Valued above 5 cents per pound . 

ute varn . 

K. 

lieserite, kyanite, or cyanite, and ka- 
inite . 

IjU. 

Lb. 

Lb 

Lb. 

Ton. 
























































































































































STATISTICAL SCHEDULE OP IMPORTED GOODS. 


310 


Class No. in 
Schedule E. 


Unit of 

Quantity. 

Class No. in 

Schedule E. 


Unit of 

Quantity. 


L. 


317 

Thyme, or origanum, red or white... 

Lb. 




318 

Valerian. 

Lb. 

131 

Lac, crude, seed, button, and stick. 

Lb. 

1225 

All other essential oils, and combina- 


132 

T.flo-rlyp, . 

Lb. 


tions of.. 

Lb. 


Lenses— 



Oil-cloths for floors, stamped, painted 


829 

Lenses costing $1 50 per gross pairs, or 



or printed, including linoleum, corti- 



less. 

Grs.prs. 


cene, cork carpets, figured or plain. 


136 

Lime, chloride of, or bl’ching powder.. 

Lb. 


and all other oil-cloth (except silk 


137 

Lime, citrate of. 

Lb. 


oil-cloth), and water-proof cloth, not 






specially provided for— 



M. 


757 

Valued at 25 els. or less per sq. yard.. 

Sq. yd. 





Ores, not elsewhere specified— 


139 

Madder and munjeet, or Indian mad- 


319 

Emery.!. 

Cwt. 


der, ground or prepared. 

Lb. 

321 

Nickel and nickel-matte, containing 


140 

Magnesite, or native mineral carbonate 



not more than 2 per ct. of copper.... 

Cwt. 


of magnesia. 

Lb. 

323 

Sulphur ore, as pyrites, or sulphuret 


142 

Manganese, ore of. 

Lb. 


of iron in its natural state, contain- 


143 

Manganese, oxide of. 

Lb. 


ing in excess of 25 per ct. of sulphur 

Ton. 

144 

Manna. 

Lb. 

324 

Tin ore, cassiterite or black oxide of. 

Cwt. 

219 

Manure. 

Ton. 

148 

Opium, crude or unmanufactured, and 


276 

Marrow, crude. 

Lb. 


not adulterated, containing 9 per ct. 


1203 

Mica. 

Lb. 


and over of morphia. 

Lb. 

145 

Mineral waters, all not artificial. 

Gall. 




146 

Musk, crude, in natural pod. 

Oz. 


P. 



N. 



Paper stock, crude, fit only to be con- 






verted into paper— 


147 

Nux vomica. 

Lb. 

326 

Esparto or Spanish grass, and other 






grasses, and pulp of, for tue manu- 



O. 



facture of paper. 





327 

Junk, old. 

Cwt. 

283 

Oakum. 

Cwt. 

328 

Poplar or other wooris. 


284 

Oil-cake. 

Lb. 

3‘^9 

Bags of all kinris other than wool 

Lb. 


Oils, fixed or expressed— 


330 

Waste and other paper materials, in- 

1212 

Alizarine assistant, or soluble oil, or 



eluding all grasses, fibres, waste. 



oleate of soda, or Turkey red oil. 

Gall. 


shavings, clippings, old paper, rope 


285 

Almond (sweet). 

Lb. 


ends, waste rope, waste bagRing-, 


286 

Coeoanut. 

Lb. 


old or refuse gunny-bags or gunnv- 


287 

Mace. 

Lb. 


cloth, fit only to be converted into 


288 

Nut oil, or oil of nuts, not otherwise 



paper. 

Lb. 


provided for. 

Gall. 


Printing paper, suitable only for books 


289- 

Olive oil for manufacturing or me- 



and newspapers— 



chanical purposes, unfit for eating. 


1266 

Unsized. 

Lb. 


not otherwise provided for. 

Gall. 

1267 

Sized or glued. 

Lb. 

290 

Palm..*. 

Lb. 

1228 

Paint, black, made from bone, ivory. 

291 

Sesame, or sesamum-seed or bean. 

Lb. 


or vegetable, including bone black 


1221 

All other fixed or expressed oils, and 



and lamp black, dry, or ground In oil 



combinations of. 

Gall. 


or water. 

T K 


Mineral oils— 


331 

Paraffine . 

IjU. 

Lb. 

1209 

Naphtha, benzine, benzole, dead oil, 


334 

Pewter and Britannia metal, old, and 



and similar products of coal-tar. 

Gall. 


fit onlv to be remannfactnreff ./ 

Lb 

1209 

All other..*.. 

Gall. 

218 

PllOSphpfpQ or 

Ton. 

1209 

Rendered oils and combinations of. 

Gall. 

335 

Plaster of Paris and sulphate of lime. 


Volatile and essential— 



unground.T.! 

Ton. 

292 

Almond (bitter). 

Lb. 

336 

Platinum—unmanufactured, and in in- 


293 

Amber, crude and rectified. 

Lb. 


gots, bars, sheets anri wire 

T h 

294 

Ambergris. 

Lb. 

338 

PI nm ha go. 

Cwt. 

295 

Aniline. 

Lb. 

Potash— 

296 

Anise, or anise-seed. 

Lb. 

154 

Carbonate of, crude or black salts. 

Lb. 

297 

Bergamot. 

Lb. 

155 

Caustic, or hydrate of, not including 


298 

Cajeput. 

Lb. 



T K 

299 

Caraway. 

Lb. 

156 

Chlorate, of 

IjO. 

T K 

300 

Cassia..'. 

Lb 

157 

Miiriate of 

XjO. 

T K 

301 

Cedrat. 

Lb. 

158 


J-jQ. 

T K 

302 

Chamomile. 

LO. 

159 


L/D, 

T K 

303 

Cinnamon. 

Lb. 

340 

Pnln. 

i-<D. 

Cwt. 

304 

Citronella or lemon-grass. 

Lb. 



305 

Civet. 

Oz. 


R. 


306 

Fennel. 

Lb. 




1223 

Fusel oil, or amylic alcohol. 

Lb. 

1296 

Rags, not spe,eia.l1y provided fer 

Lb. 

307 

Jasmine, or jasimine. 

Lb. 


Roots, in a crude state, not elsewhere 

308 

Juglandium. 

Lb. 


specified— 


309 

Juniper. 

Lb. 

160 

Colnmbo. 

T K 

310 

Lavender and aspic or spike lav’nd’r 

Lb. 

161 

Dandelion. 

ijij. 

Lb 

311 

Lemon. 

Lb. 

162 

Gentian . 

T K 

312 

Limes. 

Lb. 

163 

Tjieoriee. 

IjD, 

T K 

813 

Neroli or orange-flower. 

Lb. 

164 

Orris, or iris. 

J-*D, 

T h 

314 

Orange. 

Lb. 

165 

Rhubarb. 

T K 

315 

Eosemary or anthoss. 

Lb. 

166 

Sarsaparilla. 

XjD. 

T h 

316 

Roses, ottar of. 

Oz. 

169 

Salie.ine. 

Lb. 































































































































STATISTICAL SCHEDULE OF IMPORTED GOODS. 


311 


O a 
= 

Se-c 

' 

) 

1 

Unit of 

Quantity. 

1 Class No. in 

Vi f* 1 TT* 

4 

0 

3 

3 

u 

3 

3 

3 

Unit of 

Quantity. 

34J 

Seeds and plants, not elsewhere spec! 
fied— ^ 

^ Anise. 

T Vk 


Sugar candy and confectionery, inclu 
ding chocolate confectionery. mad( 
wholly or in part of sugar— 
i not specially proyided for. 

e Lb. 

35( 

Canary. 

• 1-<D, 


1 

35] 

Caraway . 

• i3USIl, 

T K 

io^ 

Lb. 

35S 

35J 

35^ 

Cardamon. 

• JLD. 

. Lb. 

17^ 

buiphur— 


Cummin, fenugreek, and fennel. 

Hemn. 

. Lb. 

T K 

171 

\JL pA UCJ pitctLtiiJ. .. 

) Sulphur, or brimstone, crude, in bull 

Lb. 

Ton. 

S5i 

831 

356 

Mustard. 

• 1-/D, 

. Lb. 

1 /t 
11] 

All other, not otherwise proyided foi 
Sumac, unmanufactured . 

Ton. 

Lb. 

Sugar beet. 

Lb. 

T K 




S. 

• XjU. 

38-] 

38f 

rx, T. 

Tar and pitch— 

Coal tar, crude, and pitch of coal tar 
Tar and pitch of wood. 

Bbl. 

Bbl. 

T K 




38C 

Tea. 


Silk, unmanufactured— 

Cocoons. 


38S 

Terra alba, or bauxite. 

J-* D. 

T,h 

361 

T K 


Textile grasses or fibrous yegetable sub 
stances, not elsewhere specified— 
Unmanufactured: 

Istle or Tampico fiber. 


362 

Kaw, or as reeled from the cocoons, 
but not doubled, twisted, or ad- 

IjD. 

Lb. 

T K 

390 

Ton. 

Ton. 

363 

\tiuceu in manuiacture in anyway 
Waste and noils. 

391 

392 

393 

Jute. 


Silk, manufactures— 

I-/D. 

Jut6 butts. 

Manilla. 

Ton. 

1310 


394 

Sisal grass. 

Ton 

oewiiig-siiK, ana suk thread or j*arns 
of eyery description. 

Lb. 

Lb. 

395 

396 

397 

Sunn. 

Ton. 

1311 

1312 

Spun silk, in skeins or cops or on 
beams. 

All other. 

Manufactures: 

Ton. 

silk, not more adyanced 
than singles, tram, or organzine, 
twist and floss 

Lb. 

398 

Tin in bars, blocks, pigs, or grain or 
granulated.. 

Lb. 

Lb. 


Soda- 

Nitrate of, or cubic nitrate. 

399 

Tinsel wire, lame or lahn. 

Lb. 

Lb. 

Gall. 

Lb. 

170 

171 
831 

Lb. 

400 Tobacco stems. 

401 iTnrnenti'np snirito /->r 

Chlorate of. 

Spectacle and eyeglass lenses with 
their edges ground or beyeled to fit 
frames. 

Lb. 

178 

Turpentine, Venice. 

832 

Gross. 

182 

V. 

Spectacles and eyeglasses, or spectacle 
and eyeglass frames. 

Gross. 

Lb 

1364 

1 CQ 

Varnishes, including gold size or Japan 
Verdigris, or subacetate of copper. 

W. 

Lb. 

Gall. 

365 

Spices, unground— 

Cassia buds. 


Lb. 

36() 

Cassia and cassia yera. 

Lb.' 1 
Lb. 

Lb. 



367 

368 

369 

370 

371 

372 

373 

Cinnamon, and chips of.. 

Cloyes. 

184 

404 

Wax, yegetable or mineral. 

Wax, bees’. 

Lb. 

Lb. 

Lb. 

Cloye stems. 

Ginger root, not preseryed or candied 
Mace. 

Lb. 1 
Lb. 1 
Lb. ' 

405 

419 

Whalebone, unmanufactured. 

Wood, and manufactures of— 

Firewood. 

Nutmees. 

Pepper, black or white. 

Lb. 

Lb. i 
Lb 

1401 

Paving posts, railroad ties, and tele¬ 
phone and telegraph poles of cedar 

v./Urci, 

No. 

374 

Pimento. 

1402 

423 

375 

1336 

All other, not specially proyided for.. 

Lb. 1 
Ton. 

Gall. 

1 

] 

Railroad ties. 

M. 

No. 

6 

378 

sugar, not elsewhere specified, and 
molasses— 

Molasses*.. 

1395 

Sawed boards, plank, deals, and all-’ 
forms of sawed cedar, lignum vitae, 
lancewood, ebony, box, granadilla, 
mahogany, rosewood, satinwood, 
and all other cabinet woods not fur¬ 
ther manufactured than sawed.j 

Timber- 

Used for spars and in building 
wharves. Ir 



Sugars, all not aboye No. 16, Dutch 
standard in color, tank bottoms, 
sugar drainings, and sugar sweep¬ 
ings, sirups of cane juice, melada, 
concentrated melada, and concrete 
and concentrated molasses— 

3S2 

J. feet. 

lub. ft. 
lub. ft. 

379 

380 

1 

Lb. 

Lb. 1 
Lb. ' 

383 

Hewn and sawed. r 

Cane sugar. 


Z. 

Laffer , . 


381 

Maple sugar. 

185 2 





Lb. 

































































































































EEGULATIONS 


FOR MARKINO, STAMPING, BRANDING, ETC., OF IMPORTED GOODS 
AND PACKAGES UNDER SECTION 6 OF THE ACT OF OCTOBER 1, 
1890. 


Circular of December 20, 1890. 

Section 6 of the Act of October 1, 1890, provides as follows : 

That on and after the first day of March, eighteen hundred and ninety-one, all articles 
of foreign manufacture, such as are usually or ordinarily marked, stamped, branded, or 
labeled, and all packages containing such or other imported articles, shall, respectively, 
be plainly marked, stamped, branded, or labeled in legible English words, so as to indi¬ 
cate the country of their origin ; and unless so marked, stamped, branded, or labeled 
they shall not be admitted to entry. 

While the question as to whether goods imported on and after March 1, 1891, are 
properly “marked, stamped, branded, or labeled” under the above provision is to be 
decided by collectors of customs at the time of importation, and the language of the sec¬ 
tion is so plain as to hardly require an interpretation by the Department, yet, in view of 
the great number of inquiries received from importers and others, it is deemed proper to 
publish some of the conclusions reached by the Department in the premises for the 
information of all concerned. 

1. While only such goods or articles of foreign manufacture “as are usually or 
ordinarily marked, stamped, branded, or labeled” are required to be so marked, etc., on 
and after the first of March, 1891, yet it will be observed that all packages^ outside 
or other, containing any imported merchandise must be so marked, etc., to entitle the 
contents thereof to entry at the custom-house. 

2. In the case of champagne wines, mineral waters, etc., in labeled bottles, the law will 
be substantially complied with if the outside packages are marked with the name of the 
country oi origin. 

^ 3. In the case of small articles which can not be readily marked, the marking of the 
inside cartons and outside packages will be sufficient. 

4. Sheets of zinc, tin-plate, and similar articles, which are not usually stamped, except 
to indicate gauge, etc., may be admitted to entry if the packages containing the same are 
marked, stamped, etc. 

•'?i‘ 1 I®® more than one label containing imported goods, the law 

will be complied with if but one of the labels thereon bears the name of the countrv of 
origin. 

u prefix^” from ” placed before the name of the country of origin, as for instance, 

ranee, from Germany,” etc., is not essential, the law requiring simply the 
name or the conntnj of origin to appear. 

7. In the case of marking of bags containing muriate of potash, guano, and other like 
articles, where the marks are likely to become obliterated owing to the goods absorbino- 
moisture while on the voyage of importation, the sweating of the bags, and handling'’ 
etc., before reaching destination, it is held that, as the admission to entry of such goods 
on and after March 1, 1891, is dependent upon their being plainly marked, etc , the 
shipper, importer, consignee, or agent, should see that such marking shall, by some one 
of the means required by the law, appear indelibly on the bags at the time of importation. 

8. Jiabds, etc,, specifying the place of manufacture, and not the country, as, for in- 

nTm!’ comply with the law, and such 

name of the city of origin in addition to the name of the country of origin is not necessary. 

9. in the case of watches which are ordinarily stamped, etc., the name of the country 

thereon ; and it is held that in the case of such importations, 
from S witzerland, for instance, the word ‘ ‘ Swiss ’ ’ will meet the requirements of the law. 

( 312 ) 





313 


FOR MARKING, STAMPING, Etc. 


0. Fire-brick and other like rough articles imported in bulk need not be marked. 
“'rLi -R -1 Scotland Ireland, and Wales may be marked 

Britain, but goods marked “England,” “Scotland,” etc., would not be ex¬ 
cluded. It s held, however, that the name of the mother country of origin appearing 
on goods instead of the names of kingdoms, states, or divisions of countries, would more 
closely meet the requirements of the law. 

ip the East Indies, Africa, etc., but shipped from 
poits in Jiiurppe should be marked with.the name of the country of origin 

13. in the case of surgical instruments, physicians’ supplies, chemical apparatus, and 
other simiLy articles which are usually packed in cartons, it will suffice if the cartons and 
outside packages containing the same are marked with the name of the country of origin 

14. Articles and packages may be marked either by stamping, branding, or labeling, 
as the party may choose. 

4 . pencils, steel pens, tooth brushes, licorice stick, common crockery, 

etc. the law will be comidied with if the cartons and packages containing the same are 
marked (modified.) See S. S. 10,714 and additional regulations below. 

16. Lead and tin in pigs, which is ordinarily and usually marked, etc., should also be 
marked with name or the country of origin. 

17. Unmanufactured substances need not be marked, but whenever contained in pack¬ 
ages the packages should be marked, etc. 

18 . The law does not require the name of the importer, shipper, or maker, to be 
marked, staniped, etc., on imported articles or packages. 

19. Marking by stenciling with some indelible material would be a compliance with 
the law. 

20. It is held that the word “Scotch” appearing on goods coming from Scotland 
would be sufficient under said provision. 

21. In the case of kid gloves the law will be complied with if the name of the country 
of origin is made to appear on the bands surrounding a number of pairs of gloves, and 
not on each individual glove. 

22. The placing of labels on anvils and other like articles, giving the name of the 
country of origin ; the abbreviation “ Eng.,” as indicating England; the placing of the 
name of the country of origin on the bands inclosing bundles of metal bars, would be 
admissible under the law, and goods coming from any of the islands of the West Indies 
may be marked “West Indies.” 

William Windom, 

Secretary. 

Circular of January 28 , 1891 . 


In view of the continued numerous inquiries received at this Department regarding 
the construction to be placed on Section 6 of the Act of October 1, 1890, as to the mark¬ 
ing of imported goods and packages, which is required on and after March 1, 1891, it is 
deemed proper to publish some of the conclusions readied by the Department in the 
premises, in addition to those contained in its Circular No. 136 of December 20, 1890, as 
follows, viz : 

1. Packages containing beer manufactured in Germany, of German malt and Aus¬ 
trian hops, should be marked “Germany,” as indicating the country of origin of the 
article, it being the opinion of the Department that the provisions of Section 6 of said 
Act relate to the manufactured article as a whole, and do not contemplate a consideration 
of the different ingredients of an article for the purpose of such marking, stamping, 
branding, etc. 

2. The provisions of said section do not contemplate the marking of coverings of 
crude or other substances of a moist or deliquescent nature, like certain kinds of sugar 
in mats, etc., where the permanent marking of the packages by any means whatever 
would be totally impracticable. 

3. All foreign manufactured articles, dutiable or free, which are “usually or ordi¬ 
narily marked, stamped, branded, or labeled,” are required to be marked, etc., with the 
name of the country of origin. 

4. The marking of packages of goods in this country, as the same are being dis¬ 
charged from the importing vessel, is inadmissible and contrary to the spirit and intent of 
the said provision of law. 

5. Bundles of jute secured by ropes may be marked by means of tags, and, to avoid 
any question at the custom-house on entry of such and similarly imported goods, such as 
hides, skins, etc., it might be well to have them so tagged ; but, in the opinion of the 
Department, said Section 6 does not regard such tying up of articles by ropes as consti- 


314 


TREASURY REGULATIONS. 


tnting “ packages con* * * imported articles. ” Loose hides, being unman¬ 

ufactured articles and not contained in packages, do not require marking. 

6. All packages of sugar should be marked with the name of Uie country of origin, 
unless, as in the case of certain sugars in mats, etc., such marking is totally impracticable. 
(See paragraph 2.) 

7. Castile and other soaps, which are not usually or ordinarily marked, etc., may be 
admitted to entry, provided the packages containing the same are duly marked. 

8. Books, newspapers, pamphlets, ma})s, charts, engravings, sheet-music, and other 
printed matter, not being articles such as are “usually or ordinarily marked,” etc., niay 
be admitted to entry provided the cartons, boxes, wrappers, or coverings, etc., containing 
the same are duly marked. 

9. Goods, which may bear foreign printed labels, may be relabeled, or the labels may 
be amended to meet the requirements of Section 6, thus obviating the destruction of the 
original labels, or the substitution of new packages. 

10. The provisions of Section 6 will be complied with if the bales or crates contain¬ 
ing imported baskets are duly marked, unless it is customary to mark the individual 
baskets. 

11. Molasses imported in bulk in tanks, and pumped out into other receptacles on 
importation, is necessarily excluded from the provisions of Section 6. 

12. The provisions of Section 6 as to the marking of packages of manufactured and 
other articles, with the name of the country of origin, applies to the country of origin of 
the contents^ and not of the packages. 

13. In case of importation of goods from Germany, Austria, etc., the law will be 
complied with if the goods are marked “German manufacture,” “Austrian manufac¬ 
ture,” etc. 

14. Pumice-stone and marble in blocks, being unmanufactured articles and imported 
without coverings, do not require marking, etc. 

15. Rags, although manufactured articles, can not of themselves be marked, but the 
packages containing the same should be duly marked with the name of country of origin 
of the goods, as rags se, and not of the original cloths. 

16. The stocks of guns may be marked by labels pasted thereon, giving the name of 
the country of origin. * 

17. Samples^ of manufactured articles, if ordinarily marked, must be marked the 
same as other imported articles. 

18. The country of origin of imported manufactured articles, and of all packages 

containing any goods, is to be by the name of the country only. The name 

“Paris,” for instance, occurring on goods would not indicate that the goods were of 
French origin, as there are several places in the world bearing the name of Paris. 
“France” would be the only proper marking for goods of French origin, etc. 

19. The fact that raw sugars may be nielted at the refinery a few hours after entry 
can not operate to do away with the marking of the packages containing the same. 

20. Grindstones, which are not ordinarily marked, and are imported without cover¬ 
ings, do not require marking under Section 6. 

21. Blades of carving-knives, if ordinarily marked, etc., should be marked with the 
name of the country of origin, which marking may be done by means of stamping, 
branding, or labeling. 

22. Cigar boxes, being boxes which are ordinarily marked, etc., should be marked, 
stamped, branded, or labeled in legible English words. 

23. Sap-sago cheese, whiph it appears is marked by means of an impression on the 
cakes, should bear the additional marking of the name of the country of origin to insure 
entry at the custom-house. 

24. Logs of wood, being unmanufactured articles, do not require marking, whether 
they are usually or ordinarily marked or branded or not. 

25. The marking of packages of goods as the same are being placed on a steamer 
abroad for direct shipment to the United States is permissible in cases where the journey 
of the goods to the United States was commenced in the interior of a foreign country at 
the time of or before the passage of the Act of October 1, 1890, or were started by the 
shippers on such journey in ignorance of Section 6 of said Act. 

26. Liquids of themselves being of course incapable of being marked, stamped, etc., 
the same are not such articles of foreign manufacture as are contemplated by Section 6, 
but, as prescribed by said section, the packages containing the same must be marked, 
and it is held that the marking of the outside packages will be sufficient. (See paragraph 
2 of Circukr No. 136 of December 20, 1890.) 

27. Section 6 does not contemplate, in the case of pickles, and other like articles 




FOR MARKING, STAMPING, Etc. .315 

ingredients, that the name of the country of oriain of such incre- 
manufactuielSras a wS.®''’ ““"‘’'y 

189l' sWlI imported on and after March 1, 

29 pikaffPs^enn • 1'® “""iry of Origin of the goods covered thereby. 

containing meats, seeds, raisins, olive-oil, etc., put up in England 
Ltl^es^''"®'^ ^ countries, must exhibit the name of the country of origin of such 

inbhk^fsexLmi"/frnm‘n^ nature of a rough, unmanufactured article, and imported 
ing, etc. the provisions of Section 6 as to marking, stamping, brand- 

nrrive in the United States on and after March 1, 1891, and appear 

ofot\er&ln‘'cnnnt™'^tk‘^®”’®®“T“u®*“'’®“®''®'y-’"‘®nde for transit to Mexico 
stahUP ii nnf pp,p not being importations within the meaning of the 

statute, do not come within the scope of Section 6 as to marking, stamping, branding, etc. 
pf tt T auth 9 rity under the provisions of Section 6 for requiring the name 

of Ihe TunTry"”'origim‘'^®^®®"’ nZ^ 

ari1L5at“‘‘’ '^nnien’s, and children’s garments are not considered such manufactured 
aitides as are usually or ordinarily marked, stamped, branded, or labeled,” under the 
provisions of Section 6, and it will suffice thereunder if the packages, wrappers cartons 

mannpTw^h^fl outside and inside, containing such articles, are marked in any 

manner with the name of the country of origin. William Windom, ^ 

Secretary. 

Additional Decisions as to Marking Merchandise, etc. 

^^Pi^^ion that all articles, small or large, including steel pens, 
nki’nl r usually or ordinarily marked, stamped, branded, or labeled, must be 

plainly marked stamped, branded or labeled m legible English words, so as to indicate 

cpmh?r'' 9 n''^i 8 (fnw‘-'’ 1 15 of Department’s Circular” (of De- 

10 1^90) IS accordingly modified to meet the views herein set forth.” (S. S., 

In^yiew of the fact that it is impossible to ascertain whether imported goods are pron- 
eriy marked, stanyed, branded, or labeled” until after entry Siodi examination, “the 
entry thereof should stdl be allowed, and if, upon examination of the goods and pack¬ 
ages, they are found ?zo^ to be marked, stamped, branded, or labeled as required” 
by law, the entry should be treated as nidi and void, and the goods held as unclaimed 
goods. 

^^In cases, however, where evidence is presented showing that such goods were manu¬ 
factured before the passage of the Act pf October 1, 1890, and that the ordinary mark¬ 
ing, stamping, branding, etc., is done in the process of manufiicture, as in the case of 
tile, cutlery, etc., the goods in question may be labeled or marked in some other manner 
so as to indicate the country of origin, but when not manufactured prior to that date, 
their entry cannot be allowed, and the importers will be required to export their goods 
except in cases where collectors are satisfied that there was no wilful intention to evade 
the law, in which cases the Department will consider applications to mark the goods 
before they leave their custody.” (S. S,, 10,842.) 




PART IV. 


RATES OF TARE 



STATUTES. 

(See Part I., 925.) 

Almonds, .... 




. in bags, 

“ . . . , 




. in bales. 

ii 




. in frails. 

Alum, .... 




. in casks. 

Alum coarse, or ground, . 




. in sacks, 

Barytes, .... 




. 

Cassia, .... 




. in mats. 

Cheese, .... 




. in casks or tubs. 

Chiccory, .... 




. in bags. 

Cocoa, .... 




. in bags. 





. in ceroons, . 

Cinnamon, 




. in bales. 

CoflTee, Rio, 




. in double bags. 

ii 




. in single bags. 

“ All other, actual tare, 



. 

Copperas, .... 




. in casks. 

Currants, .... 




. in casks. 

Hemp, Manilla, 




. in bales. 


Hamburg, Legho 


Indigo, 

Melado, 

Nails, 

Ochre, dry, 

. “ in oil, . 
Paris White, 
Pepper, 

a 

Peruvian bark, . 
Pimento, . 
Raisins, 


Rice, 

Salt, alum, coarse or ground, 
“ fine, . 

Spanish Brown, dry, 

“ “ in oi 

Sugar,^ 


Tobacco, leaf, . 

“ Sumatra,* 

Whiting, . 

1 Actual tare to be taken on sugar 


n, Triest 


. in ceroons, 

. in bags, 

. in casks, 

. in casks, 

. in casks, 

. in casks,. 

. in bags, 

. in double bags, 

. in ceroons, 

. in bags, 

. in boxes, 

. in casks, 

. in half boxes, 

. in quarter boxes, 

. in frails, 

. in bags, 

. in sacks, 

. in sacks, 

. in casks, 
in casks, 
in boxes, 
in barrels, 
in mats and Pernambuco 
in other bags, 
in bales, 
in bales, 
in casks. 


)ags 


2 per cent. 

“ 

8 

10 

2 lbs. per sack 

3 per cent. 

9 “ 

10 “ 

2 “ 

2 “ 

8 - “ 

6 

2 “ 

1 « 

10 

10 “ 

4 lbs. per bale, 

5 “ “ 

10 per cent. 

9 

2 

8 “ 

8 

12 “ 

10 

2 

4 

10 

2 “ 

25 

12 

27 “ 

29 

4 

2 

2 lbs. per sack. 

3 “ “ 

10 per cent. 

12 
14 
10 

2 

H 

13 lbs. per bale. 

41 

10 per cent. 


' in tierces, hogsheads, and irregular packages. 

2 Schedule tare for the inside matting and cord only; for outside coverings, actual tare ~ 

1 


( 1 ) 















TABLE OF U. S. COINS, WITH THEIR WEiOHT ANH VALLE ' 


1 

; GOLD COINS.* 

Weight 

ill 

Grains. 

Nom’l 

Value. 

Minted since July 31,1834. 


$ ets. 

Double Eagles, . . 

516 

20 00 

( 

jEagles,. 

258 

10 00 

Half Eagles, . . . 

129 

5 00 

Quarter Eagles, . . 

64.6 

2 50 

Three-Dollar Pieces, 

77.4 

3 00 

Dollars,. 

[One-Dollar Pieces (the 

25.8 

1 00 

1 unit of value), . . 

25.8 

1 00 

Jfwi ted before July 31,1834 



Eagles, . . * 

270 

10 00 

jHalf Eagles, . . . 

135 

5 00 

jQuarter Eagles, . . 

67.5 

2 50 

SILVER COINS. 



Minted since March 31, ’53 
Trade Dollars,. . . 

420 

1 00 

Dollars,!. 

412,5 

1 00 

Half Dollars, . . . 

192 

50 

( ( 

192.9! 

50 

’Quarter Dollars, . « 

96.4 

25 

( ( 

96.45! 

25 

Dimes, . . . . 

38.4 

10 

( ( 

1 

38.58! 

10 

iHalf Dimes, . . . 

1 

19.2 

5 

1 

Three-Cent Pieces, . 

11.52 

3 

Do. prior to above date. 

12.375 

3 

Minted under the Act of. 



January 18,1837. 
Dollars,. 

412.5 

1 00 

[Half Dollars, . . . 

208 

50 

Quarter Dollars, . . 

103.125 

25 

Dimes,. 

Half Dimes, . . . 

41.25 

10 

20.625 

5 

Minted before January 18, 



i 1837. 



IDollara,. 

416 

1 00 

|Half Dollars, . . . 

208 

50 

Quarter Dollars, . . 

104 

25 

Dimes,. 

41.6 

10 

Half Dimes, 

20.8 

5 

MINOR COINS. 



Five-Cent Pieces (cop- 

77.16 


per and nickel), . 

0 

Three-Cent Pieces, . 
Two-Cent Pieces (cop- 

30 

3 

per, tin, and zinc), 

96 

2 

(Cents (copper), . . 

264 

1 

j < ( t ( 

168 

1 

“ (copper and 



nickel), . . . 

72 

1 

“ (copper, tin and 
zinc), .... 

48 

1 

Half Cents (copper), 

132 


(< t< 

84 

i 


Acts authorizing their Coinage. 


Date. . 

March 3, 1849, 

Feb. 12, 1873, 

June 28, J834, 

Jan. 18, 1837, 

Feb. 12, 1873, 

Same as above. 

(( < ( 

Feb. 21, 185.3, 
March 3, 1853, 

Feb 12, 1873, 

March 3, 1849, 

Feb. 12, 1873, 131 

April 2, 1792, H 
Same as above. 

( ( i ( 


Feb. 12, 187.3, 
Jan. 18, 18.37, 

( Feb. 21, 1853, 
} March 3, 1853, 
Feb. 12, 1873, 
f Feb 21, 185.3, 

I March 3, 185.3, 
Feb. 12, 1873, 

( Feb. 21, 1853, 

\ March 3, 1853, 
Feb. 12, 1873, 

( Feb. 21, 1853, 

) March 3, 1853, 
j March 3, 1851, 
■j March 3, 1853, 
March 3, 1851, 


Acts establishing their present 
Legal Value. 


References. 


Chap. 

Sec. 


Date. 

Chap. 

feec. 

109 

1 & 2 

March 3 

1849, 

109 

1, 2 

131 


14 

Peb. 

12, 

1873, 

131 

14 

95 

3 


1 

10 

1 Jan. 

18, 

1837, 

3 

10 

131 


14 

^ Feb. 

12, 

187.3, 

131 

14 




Same as 

above. 



79 


7 

Feb. 

21, 

1853, 

79 

7 

96 


7 






131 

13. 

14 

Feb. 

12 , 

1873, 

131 

13, 14 

109 

1 

, 2 

March 3 

1849, 

109 

1, 2 

131 


14 

Feb. 

12, 

1873, 

131 

14 

16 


9 

f June 

28, 

18.34, 

95 

3 



\ Jan. 

18, 

1837, 

3 

11 




Same as 

( 1 

above. 

( 



131 

13, 

15 

Feb. 

12, 

1873, 

131 

13, 15 

3 


9 

Jan. 

18, 

1837, 

3 

9 

79 

96 


1 

7 

Feb. 

21, 

1853, 

79 

1 

131 

13, 

15 

Feb. 

12, 

1873, 

131 

13, 15 

79 

96 


1 

7 

Feb. 

21, 

1853, 

79 

1 

131 

13, 

15 

Feb. 

12, 

1873, 

131 

13, 15 

79 

96 


1 

7 

Feb. 

21, 

1853, 

79 

1 

131 

13, 

15 

Feb. 

12, 

1873, 

131 

13, 15 

79 

96 


1 

7 

Feb. 

21, 

1853, 

79 

1 

20 


11 

7 

March 3, 

1851, 

20 

11 

20 


11 

March 3, 

1851, 

20 

11 


9Stat. 397. H. D.738,' 
17Stat. 426. • 

4 Stat. 699. 5 Stat.i 

136. II. D. 729, 733.1 
17 Stat. 426. I 


lOStatlGO. II.D. 743 
“ “ 181. H.D.743 
17 “ 426. 

9 “ 397. II.D. 738 


17 


426, 


( 1 Stat. 246. 4 St 

J 699. 5 Stat. 136. 
( D. 727, 730, 733. 


Stat, 
H. 


17 Stat. 426, 427. 

5 Stat. 136. H. D. 733 
10 Stat. 160, 181. H. 
D. 742, 743. 

17 Stat. 426, 427. 

10 Stat. 160, 181. H, 
D. 742, 743. 

17 Stat. 426, 427. 

10 Stat. 160, 181. H. 
D. 742, 743. 

17 Stat. 426, 427. 

10 Stat. 160, 181. H. 
D., 742, 743. 

9 Stat. 587. 10 Stat. 

181. II. D. 739, 743. 
9 Stat. 587. H.D. 739 


Jan. 18, 1837, 

3 

9 

Jan. 18, 1837, 

3 

9 

5 Stat. 136. 11. D. 733 

Same as above. 

(( (k 

it ti 

it a 



Same as above. 

4 k 4 4 

«4 44 

(4 44 



Same a.® above. 

(i 44 

4 « 4 ( 

( 4 

April 2, 1792, 
Same as above. 

16 

9 

Jan. 18, 1837, 
Same as above. 

3 

11 

( 1 Stat. 246. 5 Stat. 

( 136. H. D. 727, 73S. 

4k ( ( 

14 4 4 

44 4 4 



< ( (4 

4 4 4 4 

• 4 4k 



Same as above. 

4 4 4 4 

» 4 k 4 

1 

May 16, 1866, 

8i 

1 

( May 16, 1866, 

81 

1 

i 

14 Stat. 47. H.D. T54| 

Feb. 12, 1873, 

131 

16 

} Feb. 12, 1873, 

131 

16 

17 Stat 427. j 

March 3, 1865, 

100 

1 

I March 3, 1865, 

100 

1 

]3Stat.517. H.D.752 

Feb. 12, 1873, 

131 

16 

■j Feb. 12, 1873, 

131 

16 

17 Stat. 427. ^ 

1 

April 22, 1864, 

66 

1 

April 22, 1864, 

66 

J 

13 Stat. 54. H.D. 750 

April 2, 1792, 

16 

9 

April 2, 1792, 

16 

9 

1 Stat. 246. H.D. 727 

Jan. 18, 1837, 

3 

12 

Jan. 18, 1837, 

3 

'2 

5 Stat. 136. H. D. 732 

Feb. 21, 1857, 

56 

4 

Feb. 21, 1857, 

56 

4 

11 Stat. 163. H.D. 740 ! 

April 22, 1864, 

66 

1 

( April 22, 1864, 

66 

1 

13 Stat. 54. H.D. 750 

Feb. 12, 187.3, 

131 

16 

1 Feb. 12, 1873, 

131 

16 

17 Stat. 427. 

April 2, 1792, 

16 

9 

April 2, 1792, 

16 

9 

1 Stat. 246. 

Jan. 18, 1837, 

3 

12 

Jan. 18, 1837, 

3 

121 

5 Stat. 136. H.D.734 


. 1 J L ujuiitu oLdtes coins, w’/?en oj juii weigta, is tne same as the nominal value excentinf that nf iVu 

circulaUon^’“ per pennyweight. There are, however,none of the latter now in 

circul^ion. Stat., in the last column, means “Statutes at Largeand the initials “ H. D.,” refer to “HeyTs Digest ” ” 

-.T, —9®^“^ authorized by the Act of 1873, diiiers slightly from those of prior issue after Julv '^l 18^^ 

account of the diminished proportion of silver in the alloy. But see Treas. Reg. post p. 3. ’ ^ 

t Reissue provided for by Act of Feb. 28,1878, 6 i 

J The Act of 1873 fixes the weight of the Half Dollar at 12V^ grammes, and the Quarter Dollai and Dime at V i . 

Tne reduction of the weight of these coins to grains, is made in accordance with the Act of July 28,1866, ch. ZOl. ^ thereo, 
{A) 























































xMONEYS RECEIVABLE FOR DUTIES. 


3 


U^sITED STATES TREASURY REGULATIONS AS TO MONEYS 

receivable for DUTIES. 

Art. 1001. Gold coins of the United States* are receivable for duties at 
ineii nominal value, in unlimited sums, provided the loss of weio-ht by abrasion 
or ordinary wear does not exceed one-hllf of one per centurin tw^ty 
r in that pioportion for a shorter period of circulation ; but coins of iJss than 
t hpi c^i'i'ent weight shall be received at their valuation, in proportion to 
their actual weight. {Act Feb. 12, 1873, cli. 131, § 14. 17 m.at. n. 426.) 

Silver dollars ot the United States, other than the trade-dolkr, are receiv- 

28, 

dimes, and half-dimes, coined previous to 
p 1, l8o3, aie leceivable for duties, at their nominal value, in unlimited sums. 
{Act Jan. 18, 1837, ch. 3, § 9. H. D., p. 733.) 

Silver trade-dollars, also silver half-dollars, quarter-dollars, dimes, and half¬ 
dimes, coined since April 1, 1853, are receivable for duties in amounts not ex- 
ceecliug five clollars in one payment. {Acts Feb. 21, 1853, ch. 79, SS 1, 2 (H. D 
p.742), 12, 1873, cA 131, § 15. 17 p. 427.) ’ ^ 

Iive-cent pieces, coined between the years 1866 andf 1873, are receivable 
amounts not exceeding one dollar in one payment. {Act Flay 16, 
1866, cA 81, § 3. H., p. 754.) ^ ’ 

in part of silver and coined between the years 
1851 and 1865, are receivable in sums not exceeding thirty cents in one pay¬ 
ment, and three cent pieces, composed in part of nickel and coined between 
tie years 1865 andf 1873, are receivable in amounts not exceedino- sixty cents 
in one payment. (Acts March 3, 1861, ch. 20, § 11, and March 3, 1866, ih. 100, 
§3. i/. 739, 752.) ’ 

Five-cent pieces, three cent pieces, and one-cent pieces, coined under the 
coinage act of eighteen hundred and seventy-three,” are receivable in amounts 
not exceeding twenty-five cents in one payment. {Act Feb. 12, 1873, ch 131 
§16. 11 Stat., p. i21.) ^ ^ , 

^ 1 wo-cent pieces and one-cent pieces, coined previous tof 1873, are receivable 
m sums not exceeding four cents in one payment. {Act March 3, 1865. ch. 100, 
§ 6. H. Z>., p. 1F6.) 

^ United fetates demand notes are receivable for duties at their nominal value, 
in unlimited amounts. 

Coin certificates, being certificates of the deposit of gold coin! with the 
dieasurer oi Assistant Ireasurers of the United States, are receivable for du¬ 
ties at their nominal value to the amount of the duties to be paid. 

Art. 1002 . United States legal-tender notes and the circulating notes of na¬ 
tional banks are receivable, at their nominal values, for all payments other than 
dutip on imports; and the fractional-currency notes of the United States are 
receivable for all payments, other than customs, when offered in sums not ex¬ 
ceeding five dollars. II 

Art. 1003. Pajmients in gold coin should be weighed by single pieces; but 
if in bulk, the coins must be separately examined and tested as far as neces- 


g * niinted before July 31,1834, which rate at 94x®o cents per pwt. (Act June 28, 1834, ch. 

f April], 1873.’'^ 

I Or gold bullion. (Act of March 3,1863, ch. 73, ? 5. H. D., p. 798.) 

|j D^’aced and Mutilated Currency .—Defaced and mutilated fractional and legal-tender notes, each equalling or 
exceeding by face measurementof its original proportions ■ire one piece, arc, under previous regula¬ 
tions ox the Department, if in a condition that the genuineness can be clearly ascertained, received at their full 
tace value in payment of all currency dues to the United States. Smaller fragments cannot be received for such 
dues, but are, on condRions published, redeemable at the Treasury. Every officer of the Treasury Department 
p required to stamp the word “Counterfeit “upon every spurious note presented to him, puriiorting to hav« 
been issued by the United States, or by a National Bank. (Act June 30,1864, ch. 172,. \ 5, H. Ds.pp.fil6.1 




4 


RECIPIENTS OF CUSTOMS DUES. 


sary ; one-dollar pieces must be separated from larger coins and weighed apart, 
and the weighing in bulk must be done by amounts of ten dollars, one hundred 
dollars, one thousand dollars, or multiples thereof. 

In weighing coins the ounce troy, and the decimals thereof, are to be used. 

The standard weight and the least current weight of certain specified sums, 
in gold coins above the dollar, are as follows: 


Amount. 

standard weight. 

Least current 

$100, 

... 5.375 oz. 

5.348 oz. 

500, 

. 26 875 oz. 

26.741 oz. 

1000, 

. . . 63 750 oz. 

53.481 oz. 

5000, 

. . . 268.750 oz. 

267.407 oz. 


The gold dollar continuing current until the allowed deviation from standard 
weight in manufacture is exceeded by wear and abrasion, 5000 pieces will be 
current when weighing not less than ounces troy. 

The standard weight and the least current weight of single gold coins of the 
United States, above the dollar, are as follows; 


Coin. 

Quarter-eagle, 

Three-dollar, 

Half-eagle, 

Eagle, 

Double-eagle, 


Standard weight. 

. . 64.5 grs. 

77.4 grs. 

. . 129.0 grs 

. 268.0 grs. 

. . 516.0 grs. 


Least current weight. 
64.18 grs. 

77 02 grs. 

128 36 grs. 

256.71 grs. 

513.42 grs. 


As the coinage law tolerates a deviation from the standard weight of one- 
quarter of a grain, or less, in the manufacture of the dollar piece, that coin 
will be current and receivable so long as it is not reduced below 25 grains 
in actual weight. 


RECIPIENTS OF CUSTOMS DUES. 

Art. 1004. At custom-houses where there are regularly designated cashiers, 
such cashiers shall be the sole recipients of customs moneys; at all other cus¬ 
tom-houses or stations, either the collectors personally, or an officer specially 
designated for each custom-house or station, or inspectors of baggage, when so 
authorized, shall be the recipients of such moneys. 

Art. 1005. Receipts may be demanded, and, when demanded, must be given 
as a matter of right for any payments of money on account of customs or other 
dues to the United States; but, for the due protection of the revenue, the col¬ 
lector should require an additional entry of the goods, or an additional copy of 
the document, to be presented, on which the receipt should be entered. 





FOREIGN MONEYS OF ACCOUNT, 

AND 

THEIR VALUES IN UNITED STATES MONEY. 

PROCLAIMED BY THE SECRETARY OF THE TREASURY. 


JULY 1st, 1891. 


Country. 

Standard. 

Monetary unit. 

Value in 

terms of 

U. S. gold 

dollar. 

Coins. 

Gold. 

Silver. 

Argentine Republic.. 

Gold and Silver.. 

Peso. 

80.96,5 

Argentine ($4.82,4) 

1 

Peso and divisions. 

Austria-Hungary. 

Silver. 

Florin. 

.36,3 

and 3^ Argentine. 

4 flnrinc! r'ftl 09 Q\ ft 

1 and 2 florins. 




florins ($3.85,8), 





ducat ($2.28,7),and 






4 ducats ($9.15,8). 


Belgium. 

Gold and Silver.. 

Franc. 

19 3 

10 and 20 francs. 


Bolivia. 

Silver. 

Boliviano. 

.73,6 






ions. 

Brazil. 

Gold. 

Milreis. 

.54,6 

5,10 and 20 milreis. 

3^, 1 and 2 milreis. 

British Possessions) 



N. A. (except > 

Gold. 

Delia,r. 

1.00 



Newfoundland).. j 





Central American 






States: 






Costa Rica.I 






Guatemala. 






Honduras. !■ 

Silver. 

Peso. 

.73,6 


Peso and divisions. 

Nicaragua. 




Salvador. 






Chili. 

Gold and Silver... 

Peso. 

.91,2 

FI s p 11 n R9 4^ 

Peso and divisions. 




doubloon ($4.56,1), 


* 



and condor 






($9.12,3). 




(Shanghai... 

1.08,7 



China. 

Silver. 

'I’ael.J H a. i k v' a n 

1.21 





1 (Customs). 



Colombia. 

Silver. 

Peso. 

.73,6 

Condor ($9.64.7) and 

Peso. 




double-condor. 


Cuba. 

Gold and Silver.. 

Peso. 

.92,6 

Doubloon ($5.01,7), 

Peso. 

Denmark. 

Gold. 

Crown. 

.26,8 

10 and 20 crowns. 


Ecuador. 

Silver. 

Sucre. 

.73,6 

Condor ($9.64,7) a.nd 

Sucre and divisions. 




double-condor. 

Egypt. 

Gold. 

Pound (100 piastres... 

4.94,3 

Pound (100 pia,.st,re.s\ 

1, 2, 5, 10 a.nd 20 



50 piastres, 20 pias- 

piastres. 





tres, 10 piastres. 






and 5 piastres. 


Finland. 

Gold. 

Mark. 

.19,3 

20 marks ($3.85,9), 10 





marks ($1.93). 


France. 

Gold and Silver.. 

Franc. 

.19,3 

5, 10. 20, 50 and 100 

5 francs. 




francs. 


German Empiro. 

Gold. 

Mark. 

.23,8 

5,10 and 20 marks. 


Great Britain. 

Gold. 

Pound sterling. 

4.86,61^ 

Sovereign (pound 





sterling) and 3^ 






sovereign. 


Greece. 

Gold and Silver... 

Drachma. 

.19,3 

5, 10, 20, 50 and 100 

5 drachmas. 




drachms. 


Ha vti. 

Gold and Silver.. 

Gourde. 

.96,5 


Gourde. 

T ndia. 

Silver..... 

Rupee. 

.35' 

Mohur ($7.10,5). 

Rupee and divis- 





ions. 

Italy. 

Gold and Silver.. 

Lira. 

.19,3 

5, 10, 20, 50 and 100 

5 liras. 




liras. 


Japan. 

Gold and Silver* 

Yen / Gold. 

^ .i ftilvpr 

.99,7 

79 3 

1, 2,5,10 and 20 yen. 

Yen. 

Tiiheria. 

Gold. 

Dollar. 

i.oo’ 


Mexico. 

Silver. 

Dollar. 

.80 

Dollar ($0.98,3), 23^. 

Dollar (or peso) and 





5,10 and 20 dollars 

divisions. 

Neth erl a n d s! 

Gold and Silver.. 

Florin. 

.40,2 

10 florins. 

3^, 1 and 2}4i florins. 


Gold. 

Dollar. 

1.01,4 

2 dollars ($2.02,7). 

Vnrvvey. 

Gold. 1 

Crown. 

.26;8 

10 and 20 crowns. 



Silver. 

Sol. 

.73,6 


Sol and divisions. 

Pnrtncrfl.l. 

Gold. 

Milreis. 

1.08' 

1,2,5 and 10 milreis. 

- 

bns,si^'. I 

Silver. 

Rouble. 

.58,8 

Imperial (-$7,71,8) 

34, 34 1 rouble. 




and 3^ imperial 






t($3.86). 


.^pa in.1 

Gold and Silver.. 

Peseta. 

.19,3 

25 pesetas. 

5 pesetas. 

.^\Veden . 

(jold. 

Crown. 

.26,8 

10 and 20 crowns. 



Gold and Silver..! 

Franc. 

.19,3 

5, 10, 20, 50 and 100 

5 francs. 

Switzerl^pd . . j 


francs. 


Trinoli.i 

Silver. 

Mahbub of 20 piastres 

.66,4 



Tiirlrev Crnlfl . 1 

Piastre. 

.04.4 

25, 50, 100. 250 and 



1 



500 piastres. 



Silver.^ 

Bolivar. 

.14,7 

5, 10, 20. 50 and 100 

5 bolivars. 





bolivars. 



* Gold the nominal standard. Silver practically the standard, 
t Coined since January 1,1886. Old half-imperial = S3.98,6. 

{See also s.s. 8628.10,013,10,428 and 10,453.) 


(5) 



















































































































































WEIGHT, FINENESS, AND VALUE OF FOREIGN COINS, 

<1a determined by U.S. Mint Assays^ andproclahned Jan. 1, 1874, by the Secretary of the Treasury 


EXPLANATORY REMARKS. 

1. The weight is expressed in fractions of an ounce troy, agreeing with the terms used in the United 
States mints. 

If it is desired to have the weight of any piece in grains, regard the thousandths of an ounce as 
integers, take their half, from which deduct four percent, of that half, and the remainder will be grains. 

2. The fineness is expressed in thousandth parts, i. e., so many parts of pure gold or silver in lOOC' 
parts of the coin. The old carat system is generally abandoned (except for jewelry), but it may be 
worth while to say that 41 f thousandths equal one carat. 

S. The valuation of gold is a direct calculation from weight and fineness, at the legal rate of 25.8 
grains, 900 fine, being equal to one dollar; or $20,072 (nearly) per ounce of fine gold. 

Foreign coins, if converted into United States coins, will "be subject to a charge of one-fifth of one 
per cent. 

4. For the silver there is no fixed legal valuation as compared with gold. The value of the silver 
coins is computed at the rate of 120 cents per ounce, 900 fine, payable fn subsidiary silver coin, that 
having been the mint price when the assays were made. 

The gold value of silver is to be found in the bullion markets ; at present it is about 113 cents per 
ounce, 900 fine. 

5. These tables generally give the one principal coin of each country, from which the other sizes are . 
easily deduced. Thus, when the franc system is used, there are generally gold pieces of 40, 20, 10, 
and 5 francs, all in due proportion. But in silver the fractional coins are very often of less intrinsic 
value than the normal coin, proportionally. These are seldom exported. 


GOLD COINS. 


COUNTRY. 


AUSTRIA. 


BELGIUM . . 

BRAZIL. 

CENTRAL AMERICA. 


CHILI. 

COLOMBIA and South America generally 

DENMARK. 

EGYPT. 

ENGLAND . 


FRANCE.. 

GERMANY. 

GREECE. 

INDIA (British), 

ITALY. 

JAPAN . 


MEXICO. 


NETHERLANDS. 
NEW GRANADA. 

PERU.. 

PORTUGAL. 

RUSSIA . 

SPAIN. 


SWEDEN 


TUNIS ... 
TURKEY 


DENOMINATION. 


Fourfold Ducat 


4 Fi,orins (new). 

25 Francs.. 

20 Milreis. 

2 Escudos. 

4 Reals. 

10 Pesos (dollars). 

Old Doubloon*. 

Old 10 Thaler. 

Bedidlik (100 Piasters) 
Pound or Sovereign (new)t.. 

Pound average (worn). 

20 Francs (no new issues). 
Old 10 Thaler (Prussian)... 

20 Drachms. 

Mohur, or 1,5 Rupeesf. 

20 Lire (Francs). 

Cobang (obsolete). 

New 20 Yen. 

Old Doubloon (average).... 

20 Pesos (Empire). 

20 Pesos (Repub), new. 

10 Guilders. 

10 Pesos (Dollars). 

20 Soles... 

Coroa (Crown). 

5 Roubles .. 

100 Pienis.. 

80 Reals. 

10 Escudos. 

Ducat. 

Carolin (10 Francs).. 

25 Pi stres. 

I 00 Piastres. 


Weight. 

Fineness 

Value in 

U. S, gold 
coin. 

Ounces. 

T/ious. 

$ 

cfs. mis. 

Q.448 

986 

9 

13 

2 

0.363 

900 

6 

75 

4 

0.104 

900 

1 

93 

5 

0.254 

899 

4 

72 

0 

0.575 

916.5 

10 

89 

4 

0.209 

853.5 

3 

68 

8 

0.027 

875 

0 

48 

8 

0.492 

898 

9 

13 

6 

0.867 

870 

15 

50 

3 

0.427 

895 

7 

90 

0 

0.275 

875 

4 

97 

4 

0.256.8 

916.5 

4 

86 

5 

0.256.3 

916.5 

4 

85 

6 

0.207 

899 

3 

84 

n 

i 

0.427 

903 

7 

97 

1 

0.185 

900 

3 

44 

2 

0.375 

916.5 

7 

10 

5 

0.207. 

899 

3 

84 

7 

0.289 

572 

3 

57 

6 

1.072 

900 

19 

94 

4 

0.867 

870 

15 

59 

3 

1.086 

875 

19 

64 

3 

1.081 

873 

19 

51 

5 

0.215 

899 

3 

99 

7 

0.525 

891.5 

9 

67 

5 

1.055 

898 

19 

21 

3 

0.308 

912 

5 

80 

7 

0.210 

916 

3 

97 

6 

0.268 

896 

4 

96 

4 

0.215 

869.5 

3 

86 

4 

0.270.8 

896 

5 

01 

5 

0.111 

975 

2 

23 

7 

0.104 

900 

1 

93 

5 

0.161 

900 

2 

99 

5 

0.231 

915 

4 

37 

0 


;tinucd. Those figures answer arVdri^orlfaerJbro^of Peru, ClSlf 

'for all. Popayan pieces were rather inferior. i a tnerelore, this item stands 

The sovereigns coined at Melbourne and Sydney, in Australia and distinanieViPft nnW hwi 
U cJ^afs’).''"'' """ London mint. Sovereigns generally are up to the leja^fiieness, 916^'‘(oI 


t The last coinage of mohurs was in 1862. 
( 6 ) 






















































































WEIGHT, FINENESS, AND YALUE OF FJREEGN COINS. 




SILVER COINS. 


COUNTRY. 


AUSTRIA 


< ( 


i 


a 


i i 

BELGIUM V.””. ’.!!!!!!!!!!!!!]!!! 

(( 

BOLIVIA 7777' 

BRAZIL . 

CANADA. 

CENTRAL AmHiCA*. .77’..* 

CHiLI. 

( < 

CHINA...’.’.’’’’..’!.’.’7’ 

( ( 

D E N M a’r K ’. 77.. .7!!!! .77.!! 

EGYPT. 

ENGLAND. 

FRANCE.!!!!!!!!! 

(( 

NORTH GERMAN STATES 

< ‘ * I (( 

SOUTH GERMAN STATES. 

GERMAN EMPIRE. 

GREECE.. 

HINDUSTAN. 

ITALY . 

( t 


JAPAN 
« ( 


( ( 

MEXICO 


NETHERLANDS, 

NORWAY.. 

NEW GRANADA 
PERU. 


( ( 


portu’g’a’l’.’.’.’.’.’! 

ROMANIA. 

RUSSIA. 

SPAIN. 

Sweden”.’...’.’.’.’.’.’' 

SWITZERLAND, 
TUNIS. 

TURKEY.....*.. 


DENOMINATION. 


Old Rix Dollar. 

Old Scudo (Crown). 

Florin, before 1858. 

New Florin. 

New Union Dollar. 

Maria Theresa Dollar 1780 .... 

5 Francs. 

2 Francs. 

New Dollar.•. 

Double Milreis. 

20 Cents. 

25 Cents. 

Dollar. . 

Old Dollar. 

New Dollar.. 

Dollar (English mint).. 

10 Cents... 

2 Rigsdaler. 

Piaster (new) . 

Shilling (new). 

Shilling (average). 

5 Franc (average). 

2 Franc. 

Thaler (before 1857). 

Thaler (new)..-.. 

Florin. 

6 Marks (new). 

5 Drachms. 

Rupee. 

5 Lire. 

Lira. 

Itzebu (no longer coined). 

1 Yen. 

50 Sen. 

Dollar (average). 

Peso of Maxmilian. 

2 ^ Guilders. 

Specie Daler. 

Dollar of 1857 . 

Old Dollar. 

Dollar of 1858 . 

Half Dollar of 1886 and 1838... 

Sol. 

500 Reis. 

2 Lei (Francs) new. 

Rouble. 

5 Pesetas (dollar).. 

Peseta (pistareen). 

Ricksdaler. 

2 Francs. 

5 Piastres . 

20 Piastre.s. 


Weight. 

Fineness 

Value 

in subsidiary 
silver coin. 

Ounces. 

Thous'ndi 

$ 

cts. 

mills, 

0.902 

883 

1 

00 

2 

0.886 

902 

1 

00 

5 

0.451 

833 

0 

50 

1 

0.897 

900 

0 

47 

6 

0.596 

900 

0 

71 

5 

0.895 

838 

1 

00 

0 

0.803 

897 

0 

96 

0 

0.320 

835 

0 

35 

6 

0.801 

900 

0 

96 

1 

0.820 

918.5 

1 

00 

4 

0.150 

925 

0 

18 

5 

0.187.5 

925 

0 

23 

1 

0.866 

850 

0 

98 

1 

0.864 

908 

1 

04 

6 

0.801 

900.5 

0 

96 

2 

0.866 

901 

1 

04 

0 

0.087 

901 

0 

10 

5 

0.927 

877 

1 

08 

4 

0.040 

755 

0 

04 

0 

0.182.5 

924.5 

0 

22 

5 

0.178 

925 

0 

21 

9 

0.800 

900 

0 

96 

0 

0.820 

885 

0 

35 

6 

0.712 

750 

0 

71 

2 

0.595 

900 

0 

71 

4 

0.840 

900 

0 

40 

8 

0.804 

900 

0 

96 

5 

0.719 

900 

0 

86 

3 

0.374 

916.5 

0 

45 

7 

0.800 

900 

0 

96 

0 

0.160 

885 

0 

17 

8 

0.279 

890 

0 

33 

1 

0.866.7 

900 

1 

04 

0 

0.402 

800 

0 

42 

8 

0.866 

901 

1 

04 

0 

0.861 

902.5 

1 

03 

6 

0.804 

944 

1 

01 

2 

0.927 

877 

1 

08 

4 

0.803 

896 

0 

96 

0 

0.866 

901 

1 

04 

3 

0.766 

909 

0 

92 

8 

0.483 

650 

0 

37 

5 

0.802 

900 

0 

96 

0 

0.400 

912 

0 

48 

6 

0.322 

835 

0 

35 

8 

0.667 

875 

0 

77 

8 

0.800 

900 

0 

96 

0 

0.160 

835 

0 

17 

8 

0 273 

750 

0 

27 

3 

0.320 

835 

0 

35 

6 

0.511 

898 5 

0 

61 

2 

0.770 

830 

0 

85 

2 

















































































































































8 


INVOICE CURRENCIES. 


INVOICE CURRENCIES. 

Section 2838 of the Revised Statutes (see Part I, paragraph 1840), jro« 
vides that “all invoices of merchandise subject to a duty ad valo7'em shall b€ 
made out in the currency of the place or country from whence the importation 
shall be made, and shall contain a true statement of the actual cost of such 
merchandise, in such foreign currency or currencies, without any respect to the 
value of the coins of the United States, or of foreign coins, by law made cur^ 
rent within the United States, in-such foreign place or country.” 

Inv’^oices of free goods, or of goods paying strictly specific duty, may be 
made out in the currency of the United States, or that of any other country 
where its value is fixed by our laws. (R. R., pt. iv. Art. 25.) 

In ascertaining the value of imports for the assessment of duties, the cur¬ 
rency of the invoice must be converted into money of the United States ac¬ 
cording to the rates of value ascertained and made known in pursuance of law; 
the standard gold dollar being the unit of the mofiey of account of the United 
States. (Tr. Regs., Acts 345 and 993.) 

“Where the standard value of a foreign currency has been proclaimed by the 
Secretary of the Treasury in the manner provided by law, or, not having been 
so proclaimed, has been fixed by a special enactment, that value is to be taken 
in all cases in estimating customs duties, unless collectors have been otherwise 
instructed, or unless a depreciation of the value of the foreign currency ex¬ 
pressed in an invoice from the standard of that currency shall be shown by 
consular certificate thereto attached.”* (Ibid., Art. 993, as amended June 29, 
1874, S. S., 1870.) 

Where the standard value of a foreign currency has not been so proclaimed, 
an invoice expressed in such currency must be accompanied by a consular cer¬ 
tificate, showing its value in standard gold dollars of the United States. {Ibid.) 

“When silver is the legal standard of a foreign currency and represents the 
unit of account, its value is to be reduced to the basis of gold on the assump¬ 
tion that the ratio of 15^ to 1, or such other ratio as may be from time to time 
established, represents the relative values of silver and gold.” {Ibid., Art. 994.) 

Invoices of Swiss goods made out in the “ franc federal,” do not require the 
consular currency certificate. {Ibid., Art. 995.) 

“ In the absence of the required currency certificate, the goods will be ad¬ 
mitted to entry on the usual appraisement, but the importer will be required to 
give bond to produce such certificate, whether the import be subject to duty or 
not, and the final liquidation of duties will be delayed until the filing of the 
certificate or the expiration of the bond.” {Ibid., Art. 998.) 

German thalers have ceased to be the unit of value in Germany, excepting 
Bavaria and Wurtemberg, and the mark has been substituted. All invoices 
of goods subject to a duty ad valorem, imported from Germany,* other than 
from Bavaria and Wurtemburg, should be made out in marks, and such invoices 
representing other currencies should be rejected. (S. S., 2262.) 

An invoice made out in tlie currency actually paid may be received by a col¬ 
lector of customs, if it contains also a true statement of the actual cost of the 
merchandise in the currency of the country whence the go6ds were imported, 
and in all other respects complies with the laws and regulations governino' the 
subject. (S. S., 2536.) 


See ante, Part I, paragraph 1865, for statutory provision as to depreciated currency. 




I 


STERLING MONEY OE GREAT BRiTAIN, 

CONVERTED INTO MONEY OF THE UNITED STATES. 


Estimating the Pound or Sovereign at $4.8665, in accordance with the Act of March 3,1873.# 


One Pound ( £ ) = 
One Shilling ( s.) = 
One Penny (d.) = 
One Farthing (qr,) = 


S4.8665 or 
.243325 or 
.020277083+ or 
.00506927083+ or 


^ cts. m. 

4.86.6+ 

24.3^3. Qj. 24-113 cent?. 

2 Oias nr 9J_3 3 u 

5_L3.3, or 0 ^ 4- 3 3 2 .? u 
•*-'1^2 0 '-'480 0 00 


The Penny at 2.03 cents, and the Farthing at .51 of a cent, is sufficiently near the 
true rate for customs purposes. For a closer computation see the next table. 


s. 

d. qrs. 

S cts. m. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereol'. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 


Oi 


2.5 

1 

4.8665 

54 

262.7910 

107 

520.7155 

160 

778.6400 


1 


5 

2 

9.7330 

55 

267.6575 

108 

525.5820 

IBl 

783.5065 


2 


01 

3 

14.5995 

56 

.272.5240 

109 

630.4485 

162 

788.3730 


3 


01 5 

4 

19.4660 

57 

277.3905 

110 

635.3150 

163 

793.2395 


1 


02 

5 

24.3325 

58 

282.2570 

111 

540 1815 

164 

798.1060 


2 


04 

6 

29.1990 

59 

287.1235 

112 

645.0480 

165 

802.9725 


3 

J 

06 

7 

34.0655 

60 

291.9900 

113 

549 9145 

166 

807.8390 


4 


08 

8 

38.9320 

61 

296.8565 

114 

554.7810 

167 

812.7055 


5 


10 

9 

43.7985 

62 

301.7230 

115 

559.6475 

168 

817.6720 


6 


12 

10 

48,6650 

63 

306.5895 

116 

564.6140 

169 

822.4385 


7 


14 

11 

53.5315 

64 

311.4560 

117 

569.3805 

170 

827.3050 


8 


16 

12 

58.3980 

65 

316.3225 

118 

574.2470 

171 

832.1715 


9 


18 

13 

63.2645 

66 

321 1890 

119 

579 1135 

172 

837.0380 


10 


20 

14 

68.1310 

67 

326.0555 

120 

583.9800 

173 

841.9045 


11 


22 

15 

72.9975 

68 

330.9220 

121 

588.8465 

174 

846.7710 

1 



24 

16 

77.8640 

69 

335.7885 

122 

593.7130 

175 

851.6375 

1 

6 


36 5 

17 

82.7305 

70 

340.6550 

123 

598.5795 

176 

856.5040 

2 



49 

18 

87.5970 

71 

345.5215 

124 

603.4460 

177 

861.3705 

2 

6 


61 

19 

92.4635 

72 

350.3880 

125 

608.3125 

178 

866.2370 

3 



73 

20 

97.3300 

73 

355.2545 

126 

613.1790 

179 

871.1035 

3 

6 


85 

21 

102.1965 

74 

360.1210 

127 

618.0456 

180 

875.9700 

4 



97 

22 

107.0630 

75 

364.9875 

128 

622.9120 

181 

880.8365 

4 

6 

1 

09 5 

23 

111.9295 

76 

369.8540 

129 

627.7785 

182 

885.7030 

5 


1 

22 

24 

116.7960 

77 

374.7205 

130 

632.6450 

183 

890.5695 

5 

6 

1 

34 

25 

121.6625 

78 

379.5870 

131 

637.5115 

184 

895.4360 

6 


1 

46 

26 

126.5290 

79 

384.4635 

132 

642 3780 

185 

900.3025 

6 

6 

1 

58 

27 

131.3955 

80 

389 3200 

133 

647.2445 

186 

905.1690 

7 


1 

70 

28 

136.2620 

81 

394.1865 

134 

652.1110 

187 

910.0355 

7 

6 

1 

82 5 

29 

141.1285 

82 

399.0530 

136 

666.9775 

188 

914.9020 

8 


1 

95 

30 

145.9950 

83 

403.9195 

136 

661 8440 

189 

919.7685 

8 

6 

2 

07 

31 

150.8615 

84 

408.7860 

137 

666 7106 

190 

924.6350 

9 


2 

19 

32 

155.7280 

85 

413.6525 

138 

671.5770 

191 

929.6015 

9 

6 

2 

31 

33 

160.5945 

86 

418.6190 

139 

676.4435 

192 

934.3680 

10 


2 

43 

34 

165.4610 

87 

423.3855 

140 

681.3100 

193 

939.2345 

10 

6 

2 

55 5 

35 

170.3275 

88 

428.2520 

141 

686.1765 

194 

944.1010 

11 


2 

68 

36 

175.1940 

89 

433.1185 

142 

691.0430 

195 

948.9675 

11 

6 

2 

80 

37 

180.0605 

90 

437.9850 

143 

695.9095 

196 

953.8340 

12 


2 

92 

38 

184.9270 

91 

442.8516 

144 

700.7760 

197 

958.7005 

12 

6 

3 

04 

39 

189.7935 

92 

447.7180 

145 

705.6425 

198 

963.5670 

13 


3. 

16 

40 

194.6600 

93 

452.5845 

146 

710.5090 

199 

968.4335 

13 

6 

3 

28 5 

41 

199.5265 

94 

467.4510 

147 

715.3765 

200 

973.3000 

14 


3 

41 

42 

204.3930 

95 

462 3175 

148 

720.2420 

201 

978 1665 

14 

6 

3 

53 

(3 

209.2595 

96 

467.1840 

149 

725.1085 

202 

983.0330 

15 


3 

65 

44 

214 1260 

97 

472.0505 

150 

729.9750 

203 

987.8995 

15 

6 

3 

77 

45 

218.9925 

98 

476.9170 

161 

734.8416 

204 

992.7660 

16 


3 

89 

46 

223 8590 

99 

481.7835 

152 

739.7080 

205 

907.6325 

16 

6 

4 

01 5 

47 

228.7255 

100 

486.6500 

153 

744.5745 

206 

1002.4990 

17 


4 

14 

48 

233.5920 

101 

491.6165 

154 

749.4410 

207 

1007.3665 

17 

6 

4 26 

49 

238.4585 

102 

496.3830 

155 

754.3075 

208 

1012.2320 

18 


4 

38 

50 

243.3250 

103 

601.2495 

156 

759.1740 

209 

1017.0985 

18 

6 

4 

50 

51 

248.1915 

104 

506.1160 

157 

764.0406 

210 

1021.9650 

19 


4 

62 

52 

253.0580 

105 

510.9825 

158 

768.9070 

211 

1026.8315 

lIL 

6 

4 

74 5 

53 

257.9245 

106 

516.8490 

159 

773 7735 | 

212 

1031.6980 


* This table cannot be used for the Pounds of the British North American Provinces. 

( 9 ) 














































STERLING MONEY OF GREAT BRITAIN. 


213 

214 

215 

216 

217 

218 

219 

220 
221 
222 

223 

224 

225 

226 

227 

228 

229 

230 

231 

232 

233 

234 

235 

236 

237 

238 

239 

240 

241 

242 

243 

244 

245 

246 

247 

248 

249 

250 

251 

252 

253 

254 

255 

256 

257 

258 

259 

260 
261 
262 

263 

264 

265 

266 

267 

268 

269 

270 

271 

272 

273 

274 

275 

276 

277 

278 

279 

280 
281 
282 
283 


Dollars and 
Decimals 
thereof. 


1036.5645 

1041.4310 

1046.2975 

1051.1640 

1056,0305 

1060.8970 

1065.7635 

1070.6300 

1075.4965 

1080.3630 

1085.2295 

1090.0960 

1094.9625 

1099.8290 

1104 6955 

1109.5620 

1114.4285 

1119.2950 

1124.1615 

1 129.0280 

1133.8945 

1138 7610 

1143.6275 

1148.4940 

1153.3605 

1158.2270 

1163.0935 

1167.9600 

1172.8265 

1177.6930 

1182.5595 

1187.4260 

1192.2925 

1197.1590 

1202 0255 

1206.8920 

1211.7585 

1216.6250 

1221.4915 

1226.3580 

1231.2245 

1236.0910 

1240.9575 

1245.8240 

1250.6905 

1255.5570 

1260.4235 

1265.2900 

1270.1565 

1275.0230 

1279.8895 

1284.7560 

1289.6225 

1294.4890 

1299.3555 

1304.2220 

1309.0885 

1313.9550 

1318.8215 

1323.6880 

1328 5545 

1333.4210 

1338.2875 

1343.1540 

1348.0205 

1352.8.S70 

1357.7535 

1362.6200 

1367.4865 

1372.3530 

1377.2195 


284 

285 

286 

287 

288 

289 

290 

291 

292 

293 

294 

295 

296 

297 

298 

299 

300 

301 

302 

303 

304 

305 

306 

307 

308 

309 

310 

311 

312 

313 

314 

315 

316 

317 

318 

319 

320 

321 

322 

323 

324 

325 

326 

327 

328 

329 

330 

331 

332 

333 

334 

335 

336 

337 

338 

339 
.340 

341 

342 

343 

344 

345 

346 

347 

348 

349 

350 

351 

352 

353 

354 


Dollars and 
Decimals 
thereof. 


1382.0860 

1386.9525 

1391.8190 

1396.6855 

1401.5520 

1406.4185 

1411.2850 

I4I6.1.,15 

1421.0180 

1425.8845 

1430.7510 

1435.6175 

1440.4840 

1445.3505 

1450.2170 

1455.0835 

1459.9500 

1464.8165 

1469.6830 

1474.5495 

1479.4160 

1484.2825 

1489.1490 

1494.0155 

1498.8820 

1503 7485 

1508.6150 

1513.4815 

1518.3480 

1523 2145 

1528.0810 

1532.9475 

1537.8140 

1542.6805 

1547.5470 

1552.4135 

1557.2800 

1562.1465 

1567.0130 

1571 8795 

1576.7460 

1581.6125 

1586.4790 

1591.3455 

1596.2120 

1601.0785 

1605.9450 

1610.8115 

1615.6780 

1620.5445 

1625.4110 

1630.2775 

1635.1440 

1640.0105 

1644.8770 

1649.7435 

1654.6100 

1659.4765 

1664 3430 

1669.2095 

1674.0760 

1678.9425 

1683.8090 

1688.6755 

1693.5420 

1698.4085 

1703,2750 

1708.1415 

1713 0080 

1717.8745 

1722.7410 


355 

356 

357 

358 

359 

360 

361 

362 

363 

364 

365 

366 

367 

368 

369 

370 

371 

372 

373 

374 

375 

376 

377 

378 

379 

380 
.381 

382 

383 

384 

385 

386 

387 

388 

389 

390 

391 

392 

393 

394 

395 

396 

397 

398 

399 

400 

401 

402 

403 

404 

405 

406 

407 

408 

409 

410 

411 

412 

413 

414 

415 

416 

417 

418 

419 

420 

421 

422 

423 

424 

425 


Dollars and 
Decimals 
thereof. 


(10) 


1727.6075 
1732,4740 
1737.3405 
1742.2070 
1747.0735 
1751 9400 
1756.8065 
1761.6730 
1766.5395 
1771.4060 
1776.2725 
1781.1390 
1786.0055 
1790.8720 
1795.7385 
1800.6050 
1805.4715 
1810.3380 
1815.2045 
1820.0710 
1824.9375 
1829.8040 
1834.6705 
1839.5370 
1844.4035 
1849.2700 
1854.1365 
1859.0030 
1863.8695 
1868 7360 
1873.6025 
1878.4690 
1883.3355 
1888.2020 
1893.0685 
1897.9350 
1902.8015 
1907.6680 
1912.5345 
1917.4010 
1922.2675 
1927.1340 
1932.0005 
1936.8670 
1941.7335 
1946.6000 
1951 4665 
1956.3330 
1961.1995 
1966.0660 
1970.9325 
975.7990 
1980.6655 
1985.5320 
1990.3985 
1995.2650 
2000.1315 
2004.9980 
2009.8645 
2014.7310 
2019.5975 
2024.4640 
2029.3305 
2034.1970 
2039.0635 
2043.9300 
2048.7965 
2053.6630 
2058 5295 
2063.3960 
2068.2625 


426 

427 

428 

429 

430 

431 

432 

433 

434 

435 

436 

437 

438 

439 

440 

441 

442 

443 

444 

445 

446 

447 

448 

449 

450 

451 

452 

453 

454 

455 

456 

457 

458 

459 

460 

461 

462 

463 

464 

465 

466 

467 

468 

469 

470 

471 

472 

473 

474 

475 

476 

477 

478 

479 

480 

481 

482 

483 

484 

485 

486 

487 

488 

489 

490 

491 

492 

493 

494 

495 

496 


Dollars and 


Decimals 

thereof. 

£ 

Decimals 

thereof. 

2073.1290 

497 

2418.6505 

2077.9955 

498 

2423.5170 

2082.8620 

499 

2428.-3835 

2087.7285 

500 

2433.2500 

2092.5950 

501 

2438 1165 

2097.4615 

502 

2442.9830 

2102.3280 

503 

2447.8195 

2107.1945 

504 

2452.7160 

2112.0610 

505 

2457.5825 

2116.9275 

506 

2462.4490 

2121.7940 

507 

2467.3155 

2126 6605 

508 

2472 1820 

2131.5270 

509 

2477.0485 

2136.3935 

I ^10 

2481.9150 

2141.2600 

i I 

2486.7815 

2146.1265 

I 512 

2491.6480 

2150.9930 

1 513 

2496.5145 

2155.8595 

1 

2501.3810 

2160.7260 

1 515 

2506.2475 

2165.5925 

516 

2511.1140 

2170.4590 

517 

2515.9805 

2175.3255 

518 

2520.8470 

2180.1920 

519 

2525.7135 

2185 0585 

520 

2530.5800 

2189.9250 

521 

2535.4465 

2194.7915 

522 

2540.3130 

2199.6580 

523 

2545.1795 

2204.5245 

524 

2550.0460 

2209.3910 

525 

2554.9125 

2214 2575 

526 

2559.7790 

2219.1240 

527 

2564.6455 

2223.9905 

528 

2569.5120 

2228.8570 

529 

2574.3785 

2233.7235 

530 

2579.2450 

2238.5900 

531 

2584.1115 

2243.4565 

532 

2588.9780 

2248.3230 

533 

2593.8445 

2253.1895 

534 

2598.7110 

2258.0560 

535 

2603.5775 

2262.9225 

536 

2608.4440 

2267.7890 

537 

2613.3105 

2272.6555 

538 

2618.1770 

2277.5220 

539 

2623.0435 

2282.3885 

540 

2627.9100 

2287.2550 

541 

2632.7765 

2292.1215 

542 

2637.6430 

2296.9880 

543 

2642.5095 

2301 8545 

544 

2647 3760 

2306.7210 

545 

2652.2425 

2311.5875 

546 

2657.1090 

2316.4540 

547 

2661.9755 

2321.3205 

548 

2666.8420 

2326.1870 

549 

2671.7085 

2331.0535 

550 

2676.5750 

2335.9200 

551 

2681.4415 

2340. 7865 

552 

2686.3080 

2345.6530 

553 

2691.1745 

2350.5195 

554 

2696.0410 

2355..3860 

555 

2700.9075 

2360.2525 

556 

2705.7740 

2365.1190 

557 

2710.6405 

2369.9855 

558 

2715.5070 

2374.8520 

559 

2720.3735 

2379.7185 

560 

2725 2400 

2384.5850 

561 

2730.1065 

2389.4515 

562 

27-34.9730 

2394.3180 

563 

2739.8395 

2399.1845 

564 

2744.7060 

2404.0510 

565 

2749.5725 

2408.9175 

566 

2754 4390 

2413.7840 

567 

2759.3055 | 



























































STERLIKG MONEY OF GREAT BRITAIN. 


£ 

Dollars a nc 
Decimals 
thereof. 

£ 

Dollars a no 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars anc 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

568 

569 
575 

571 

572 

573 

574 

575 

576 

577 

578 

579 

580 

581 

582 

583 

584 

585 

586 

587 

588 

589 

590 

591 

592 

593 
694 
595 

696 

697 

698 

699 
600 
601 
602 

603 

604 
i 605 

606 

607 

608 

609 

610 
611 
612 

613 

614 

615 

616 

617 

618 

619 

620 

621 

622 

623 

624 

625 

626 

627 

628 

629 

630 

631 

632 

633 

634 

635 

636 

1 637 

1 638 

2764.1720 

2769.0385 

2773.9050 

2778.7715 

2783.6380 

2788.5045 

2793.3710 

2798.2375 

2803.1040 

2807.9705 

2812.8370 

2817.7035 

2822.5700 

2827.4365 

2832.3030 

2837.1695 

2842.0360 

2846.9025 

2851.7690 

2856.6.355 

2861.5020 

2866.3685 

2871.2350 

2876.1015 

2880.9680 

2885.8345 

2890.7010 

2895.5675 

2900 4340 

2905.3005 

2910.1670 

2915.0335 

2919.9000 

2924.7665 

2929.6.330 

2934.4995 

2939.3660 

2944.2325 

2949.0990 

‘ii'53.9655 

29.8.8320 

2963.6985 

2968.5650 

2973.4315 1 

2978.2980 

2983. 1645 

2988.0310 

2992.8975 

2997.7640 

3002.6.305 

3007.4970 

3012.3635 1 

3017.2300 1 

3022.0965 I 

3026.9630 f 

3031.8295 1 

3036.6960 | 

3041.5625 1 

3046.4290 I 

3051.2955 

3056.1620 

3061.0285 

3065.8950 

3070.7615 

3075.6280 

3080.4945 1 

3085.3610 1 

3090.2275 1 

3095.0940 1 

3099.9605 I 

3104.8270 8 

639 

640 

641 

642 

643 

644 
615 

646 

647 

648 

649 

650 

651 

652 

653 

654 

655 

656 

657 

658 

659 

660 
661 
662 

663 

664 

665 

666 

667 

668 

669 

670 

671 

672 

673 

674 

675 

676 

677 

678 

679 

680 

1 681 

682 

683 

684 

685 

686 

687 

688 

689 

690 

691 

692 

693 

694 

695 

696 

697 

698 

699 

700 

701 

702 

703 

704 

705 

706 

707 

708 

709 

3109 6935 
3114 5600 
31 19.4265 
3124.2930 
3129 1595 
3134 0260 
3138.8925 
3143.7590 
3148.6255 
3153.4920 
3158.3585 
3163.2250 
3168.0915 
3172.9580 
3177.8245 
3182.6910 
3187.5575 
3192.4240 
3197.2905 
3202.1570 
,3207.0235 
3211.8900 
3216.7565 
3221.6230 
3226.4895 
3231.3560 
3236.2225 
3241.0890 
3245.9555 
3250.8220 
3255.6885 
3260.5550 
3265.4215 
3270.2880 
3275.1545 
3280.0210 
3284.8875 
3289.7540 
3294.6205 
3299.4870 
3304.3535 
3309.2200 
3314.0865 
3318.9530 
3323.8195 
3328.6860 
3333.5525 
3338.4190 
3343.2855 
3348.1520 
3353.0185 
3357.8850 
3362.7515 
3367.6180 
3372.4845 | 
3377.3510 i 
3382.2175 I 
3387.0840 f 
3391.9505 f 
3396.8170 1 
3401.6835 1 
3406.5500 1 
3411.4165 f 
3416.2830 1 
3421.1495 i 
3426.0160 1 
3430.8825 I 
3435.7490 I 
3440.6155 j 
3445.4820 i 
3450.3485 f 

710 

711 

712 

713 

714 

715 

716 

717 

718 

719 

720 

721 

722 

723 

724 

725 

726 

727 

728 

729 

730 

731 

732 

733 

734 

735 

736 

737 

738 

739 

740 

741 

742 

743 

744 

745 

746 

747 

748 

749 

750 

751 

752 

753 

754 

755 

756 

757 

758 

759 

760 

761 

762 

763 

764 

765 

766 

767 

768 

769 

770 

771 

772 

773 

774 

775 

776 

777 

778 

779 

780 

3455.2150 

3460.0815 

3464 9480 

3469.8145 

3474.6810 

3479.5475 

3484.4140 

3489.2805 

3494.1470 

3499.0135 

3503.8800 

3508.7465 

3513 6130 

3518.4795 

3523.3460 

3528 2125 

3533.0790 

3537 9455 

3542.8120 

3547.6785 

3552.5450 

3557.4115 

3562.2780 

3567.1445 

3572.0110 

3576.8775 

3581.7440 

3586.6105 

3591.4770 

3596.3435 

3601.2100 

3606.0765 

3610.9430 

3615.8095 

3620.6760 

3625.5425 

3630 4090 

3635.2755 

3640.1420 

3645.0085 

3649.8750 

3654.7415 

3659.6080 

3664.4745 

3669.3410 

3674.2075 

3679.0740 

3683.9405 

3688 8070 

3693.6735 

3698.5400 

3703.4065 

3708.2730 

3713.1395 

3718.0060 

3722.8725 

3727.7390 

3732.6055 

3737.4720 

3742.3385 

3747.2050 

3752.0715 

3756.9380 

3761.8045 

3766.6710 

3771.5375 

3776.4040 

3781.2705 

3786.1370 

3791.0035 

3795.8700 

781 

782 

783 

784 

785 

786 

787 

788 

789 

790 

791 

792 

793 

794 

795 

796 

797 

798 

799 

800 
801 
802 

803 

804 

805 

806 

807 

808 
809 

! 810 
811 
812 

813 

814 

815 

816 

817 

818 

819 

820 
821 
822 

823 

824 

825 

826 

827 

828 

829 

830 

831 

832 

833 

834 

835 

836 

837 

838 

839 

840 

841 

842 

843 

844 

845 

846 

847 

848 

849 

850 

851 

3800.7365 

3805.6030 

3810.4695 

3815.3360 

3820 2025 

3825.0690 

3829.9355 

3834 8020 

3839. 6685 

3844,53.50 

3849.4015 

3854.2680 

3859.1345 

3864.0010 

3868.8675 

3873.7340 

3878.6005 

3883.4670 

3888.3335 

3893 2000 

3898.0665 

3902.9330 

3907.7995 

3912.6660 

3917.6325 

3922.3990 

3927.2655 

3932.1320 

3936.9985 

3941.8650 

3946.7315 

3951.5980 

3956.4645 

3961.3310 

3966.1975 

3971.0640 

3975.9305 

3980.7970 

3985.6635 

3990.5300 

3995.3965 

4000.2630 

4005.1295 ! 

4009.9960 

4014.8625 

4019.7290 

4024.5965 

4029.4620 I 

4034.3285 

4039.1950 

4044.0615 

4048.9280 

4053.7945 

4058 6610 

4063.5275 

4068.3940 i 

4073.2605 1 

4078.1270 1 

4082.9935 i 

4087.8600 1 

4092.7265 I 

4097.5930 

4102.4595 

4107.3260 

4112.1925 

4117.0590 

4121.9255 

4126 7920 

4131.6585 1 

4136.5250 ! 

4141.3915 1 

852 

853 

854 

855 

856 

1 857 

B 858 

I 859 

1 860 
j 861 

1 ^*^2 

B 863 

1 864 

1 865 

B 866 

867 

868 

869 

870 

871 

872 

873 

874 

875 

876 

877 

878 

879 

880 
881 
882 

883 

884 

885 

886 

887 

888 

889 

890 

891 

892 

893 

894 

895 

896 

897 

898 

899 

900 

901 

902 

903 

904 

905 

906 

907 

908 

909 

910 

911 

912 

913 

914 

915 

916 

917 

918 

919 

920 

921 

922 

4146.2580 

4151.1245 

4155.9910 

4160.8575 

4165.7240 

4170.5905 

4175 4£7fl 

4180.3235 

4185.1900 

4190 0565 

4194.9230 

4199.7895 

4204.6560 

4209.5225 

4214.3890 

4219.2555 

4224.1220 

4228.9885 

4233.8550 

4238.7215 

4243.5880 

4248.4545 

4253.3210 

4258.1875 

4263.0540 

4267.9205 

4272.7870 

4277.6535 

4282.5200 

4287.3865 

4292.2530 

4297.1195 

4301.9860 

4306.8525 

4311.7190 

4316.5855 

4321.4520 

4326.3185 

4331.1850 

4336.0515 

4340.9180 

4345.7845 

4350.6510 

4355 5175 

4360 3840 

4365.2505 

4370.1170 

4374.9835 

4379.8500 

4384.7165 

4389.5830 

4394.4495 

4399.3160 

4404.1825 

4409 0490 

4413.9155 

4418.7820 

4423,6485 

4428 5150 

4433.3815 

44.38.2480 

4443.1145 

4447.9810 

4452.8475 

4457.7140 

4462.5805 

4467.4470 ‘ 

4472.3135 

4477.1800 

4482.0465 

4486.9130 


(11) 












































































STERLING MONEY OF GREAT BRITAIN 


£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

£ 

Dollars and 
Decimals 
thereof. 

923 

4491.7795 

943 

4589.1095 

963 

4686.4.395 

982 

4778.9030 

2000 

9733.0000 

924 

4496.6460 

944 

459.3.9760 

964 

4691.3060 

983 

478.3.7695 

3000 

14599.5000 

925 

4501.5125 

945 

4598.8425 

965 

4696.1725 

984 

4788.6360 

4000 

19466.0000 

926 

4506.3790 

946 

4603.7090 

966 

4701.(K190 

985 

4793.5025 

5000 

24332.5000 

927 

4511.2455 

947 

4608.5755 

967 

4705.9055 

986 

4798..3690 

6000 

29199.0000 

928 

4516.1120 

948 

4613.4420 

968 

4710.7720 

987 

4803.2355 

7000 

34065.5000 

929 

4520.9785 

949 

4618.3085 

969 

4715.6385 

988 

4808.1020 

8000 

389.32.0000 

930 

4525 8450 

950 

4623.1750 

970 

4720.5050 

989 

4812.9685 

9000 

43798.5000 

931 

4530.7115 

951 

4628.0415 

971 

4725.3715 

990 

4817.8350 

10000 

48665.0000 

932 

4535.5780 

952 

4632.94180 

972 

4730.2380 

991 

4822 7015 

11.000 

53531,5000 

933 

4540.4445 

953 

4637.7745 

973 

4735.1045 

! 992 

4827.5680 

12000 

58398.0000 

934 

4545.3110 

954 

4642.6410 

974 

4739.9710 

993 

4832.4.345 

13000 

63264.5000 

935 

4550.1775 

955 

4647 5075 

975 

4744.8375 

994 

4837.3010 

14000 

68131.0000 

936 

4555.0440 

956 

4652.3740 

976 

4749.7040 

995 

4842.1675 

15000 

72997.6000 

937 

4559.9105 

957 

4657.2405 

977 

4754.5705 

996 

4847.0340 

16000 

77864.0000 

938 

4564.7770 

958 

4662.1070 

978 

4759.4370 

997 

4851.9005 

17000 

82730.6000 

939 

4569.6435 

959 

4666.9735 

979 

4764.3035 

998 

4856.7670 

18000 

87597.0000 

940 

4574.5100 

960 

4671.8400 

980 

4769.1700 

999 

4861.6.335 

19000 

9246.3.5000 

941 

4579.3765 

961 

4676.7065 

981 

4774.0365 

1000 

4866.5000 

20000 

97330.0000 

942 

4584.2430 

962 

4681.5730 



1 





TABLE No. 2. 


t. d. 

qrs. 

Decimals 
of Dollars. 

s. 

d. 

qrs. 

Decimals 
of Dollars. 

s. 

d. 

qrs. 

Decimals 
of Dollars. 

1 ' 

d. 

ffrs. 

Decimals 
of Dollars. 


H 

.0025 


10 

1 

.2078 

1 

8 

2 

.4157 

2 

6 

3 

.62.35 


1 

.0051 


10 

2 

.2129 

1 

8 

3 

.4207 

2 

7 


.6286 


2 

.0101 


10 

3 

.2180 

1 

9 


.4258 

2 

7 

1 

.6337 


3 

.0152 


11 


.2230 

1 

9 

1 

.4309 

2 

7 

2 

.6387 

1 


.0203 


11 

1 

.2281 

1 

9 

2 

.4359 

2 

7 

3 

.64.38 

1 

1 

.0253 


11 

2 

.2332 

1 

9 

3 

.4410 

2 

8 


.6489 

1 

2 

.0304 


11 

3 

.2383 

1 

10 


.4461 

2 

8 

1 

.65,39 

1 

3 

.0355 

1 



.2433 

1 

10 

1 

.4512 

2 

8 

2 

.6590 

2 


.0406 

1 

0 

1 

.2484 

1 

10 

2 

.4562 

2 

8 

3 

.6641 

2 

1 

.0456 

1 

0 

2 

.2535 

1 

10 

3 

.461,3 

2 

9 


.6691 

2 

2 

.0507 

1 

0 

3 

.2585 

1 

11 


.4664 

2 

9 

1 

.6742 

2 

3 

.0558 

1 

1 


.2636 

1 

11 

1 

.4714 

2 

9 

2 

.6793 

3 


.0608 

1 

1 

1 

.2687 

1 

11 

2 

.4765 

2 

9 

3 

.6844 

3 

1 

.0659 

1 

1 

2 

.2737 

1 

11 

3 

.4816 

2 

10 


.6894 

3 

2 

.0710 

1 

1 

3 

.2788 

2 



.4867 

2 

10 

1 

.6945 

3 

3 

.0760 

1 

2 


,2839 

2 

0 

1 

.4917 

2 

10 

2 

.6996 

4 


.0811 

1 

2 

1 

.2889 

2 

0 

2 

.4968 

2 

10 

3 

.7046 

4 

1 

.0862 

1 

2 

2 

.2940 

2 

0 

3 

.5019 

2 

11 


.7097 

4 

2 

.0912 

1 

2 

3 

.2991 

2 

1 


,5069 

2 

11 

1 

.7148 

4 

3 

.0963 

1 

3 


.3042 

2 

1 

1 

,6120 

2 

11 

2 

.7198 

6 


.1014 

1 

3 

1 

.3092 

2 

1 

2 

.5171 

2 

11 

3 

.7249 

5 

1 

.1064 

1 

3 

2 

.3143 

2 

1 

3 

.5221 

3 



.7300, 

5 

2 

.1115 

1 

3 

3 

.3194 

2 

2 


.5272 

3 

0 

1 

.7350 

5 

3 

.1166 

1 

4 


.3244 

2 

2 

1 

.5323 

3 

0 

2 

.7401 

6 


.1217 

1 

4 

1 

.3295 

2 

2 

2 

.6373 

3 

0 

3 

.7452 

6 

1 

.1267 

1 

4 

2 

.3346 

2 

2 

3 

.6424 

3 

1 


.7503 

6 

2 

.1318 

1 

4 

3 

• .3396 

2 

3 

* 

.5475 

3 

1 

1 

.7553 

6 

3 

.1369 

1 

5 


.3447 

2 

3 

1 

.6626 

3 

1 

2 

.7604 

7 


.1419 

1 

5 

1 

..3498 

2 

3 

2 

.6576 

3 

1 

3 

■ 7656 

7 

1 

.1470 

1 

5 

2 

.3548 

2 

3 

3 

.5627 

3 

2 


.7-705 

7 

2 

.1521 

1 

5 

3 

..3599 

2 

4 


.5678 

.3 

2 

1 

.7766 

7 

3 

.1671 

1 

6 


..3650 

2 

4 

1 

,5728 

3 

2 

2 

.7807 

8 


.1622 

1 

6 

1 

.3701 

2 

4 

2 

.6779 

3 

2 

3 

,7857 

8 

1 

.1673 

1 

6 

2 

.3751 

2 

4 

3 

.5830 

3 

3 


.7908 

8 

2 

.1724 

1 

6 

3 

.3802 

2 

5 


.5880 

3 

3 

1 

,7959 

8 

3 

.1774 

1 

7 


.3863 

2 

5 

1 

.59.31 

3 

3 

2 

,8009 

9’ 


.1825 

1 

7 

1 

.3903 

2 

5 

2 

.5982 

3 

3 

3 

.8060 

9 

1 

.1876 

1 

7 

2 

.3954 

2 

6 

3 

.6032 

3 

4 


.8111 

9 

2 

.1926 

1 

7 

3 

.4005 

2 

6 


.6083 

3 

4 

1 

.8162 

9 

3 

.1977 

1 

8 


.4055 

2 

6 

1 

.6134 

3 

4 

2 

.8212 

10 


.2028 

1 

8 

1 

.4106 

2 

6 

2 

6185 

3 

4 

3 

.8263 


(12) 










































































STERLING MONEY OP GREAT BRITAIN, 



« 


a. 


qrs. 

Dollars and 
Decimals 

s. 

d. 

qrs. 

Dollars and 
Decimals. 

s. 

d. 

qrs. 

Dollars and 
Decimals. 

5. 

d. 

qrs. 

Dollars and 
Decimals. 

3 

5 


.8314 

4 

10 

3 

1.1913 

6 

4 

2 

1.5512 

7 

10 

1 

1.9111 

3 

5 

1 

.8864 

4 

11 


1.1963 

6 

4 

3 

1.5563 

7 

10 

2 

1.9162 

3 

5 

2 

.8415 

.4 

11 

1 

1.2014 

6 

5 


1.5613 

7 

10 

3 

1.9212 

3 

6 

3 

.8466 

4 

11 

2 

1.2065 

6 

5 

1 

1.5664 

7 

11 


1.9263 

3 

6 


.8516 

4 

11 

3 

1.2116 

6 

5 

2 

1.5715 

7 

11 

1 

1.9314 

3 

6 

1 

.8567 

5 



1.2166 

6 

5 

3 

1.5765 

7 

11 

2 

1.9365 

3 

6 

2 

.8618 

5 

0 

1 

1.2217 

6 

6 


1.5816 

7 

11 

3 

1.9415 

3 

6 

3 

.8668 

5 

0 

2 

1.2268 

6 

6 

1 

1.5867 

8 



1.9466 

3 

7 


.8719 

5 

0 

3 

1.2318 

6 

6 

2 

1.5918 

8 

0 

1 

1.9517 

3 

7 

1 

.8770 

5 

1 


1.2369 

6 

6 

3 

1.5968 

8 

0 

2 

1.9567 

3 

7 

2 

.8821 

5 

1 

1 

1.2420 

6 

7 


1.6019 

8 

0 

3 

1.9618 

3 

7 

3 

.8871 

5 

1 

2 

1.2470 

6 

7 

1 

1.6070 

8 

1 


1.9669 

3 

8 


.8922 

5 

1 

3 

1.2521 

6 

7 

2 

1.6120 

8 

1 

1 

1 9719 

3 

8 

1 

.8973 

5 

2 


1.2572 

6 

7 

3 

1.6171 

8 

1 

2 

1.9770 

3 

8 

2 

.9023 

5 

2 

1 

1.2622 

6 

8 


1.6222 

8 

1 

3 

1.9821 

3 

8 

3 

.9074 

5 

2 

2 

1.2673 

6 

8 

1 

1.6272 

8 

2 


1.9872 

3 

9 


.9125 

5 

2 

3 

1.2724 

6 

8 

2 

1.6323 

8 

2 

1 

1.9922 

3 

9 

1 

.9175 

5 

3 


1 2775 

6 

8 

3 

1.6374 

8 

2 

2 

1.9973 

3 

9 

2 

.9226 

5 

3 

1 

1.2825 

6 

9 


1.6424 

8 

2 

3 

2.0024 

3 

9 

3 

.9277 

5 

3 

2 

1.2876 

6 

9 

1 

1.6475 

8 

3 


2.0074 

3 

10 


.9327 

5 

3 

3 

1.2927 

6 

9 

2 

1.6526 

8 

3 

1 

2.0125 

3 

10 

1 

.9378 

5 

4 


1.2977 

6 

9 

3 

1.6577 

8 

3 

2 

2.0176 

, 3 

10 

2 

.9429 

5 

4 

1 

. 1.3028 

6 

10 


1.6627 

8 

3 

3 

2.0226 

3 

10 

3 

.9480 

5 

4 

2 

1 3079 

6 

10 

1 

1.6678 

• 8 

4 


2.0277 

3 

11 


.9530 

5 

4 

.3 

1.3129 

6 

10 

2 

1.6729 

8 

4 

1 

2 0328 

3 

11 

1 

.9581 

5 

5 


1.3180 

6 

10 

3 

1 6779 

8 

4 

2 

2.0378 

3 

11 

2 

.9632 

5 

5 

1 

1.3231 

6 

11 


1.6830 

8 

4 

3 

2.0429 

3 

11 

3 

.9682 

5 

5 

2 

1.3281 

6 

11 

1 

1.6881 

8 

5 


2.0480 

4 



.9733 

5 

5 

3 

1.3332 

6 

11 

2 

1.6931 

8 

5 

1 

2.0531 

4 

0 

1 

.9784 

5 

6 


1.3383 

6 

11 

3 

1.6982 

8 

5 

2 

2.0581 

4 

0 

2 

.98.34 

5 

6 

1 

1.3434 

7 



1.7033 

8 

5 

3 

2.0632 

4 

0 

3 

.9885 

5 

6 

2 

1.3484 

7 

0 

1 

1.7083 

8 

6 


2.0683 

4 

1 


.99.36 

5 

6 

3 

1.3535 

7 

0 

2 

1.7134 

8 

6 

1 

2.0733 

4 

1 

1 

.9986 

5 

7 


1.3586 

7 

0 

3 

1.7185 

8 

6 

2 

2.0784 

4 

1 

2 

1.0037 

5 

7 

1 

1.3636 

7 

1 


1.7236 

8 

6 

3 

2.0835 

4 

1 

3 

1.0088 

5 

7 

2 

1.3687 

7 

1 

1 

1.7286 

8 

7 


2.0885 

4 

2 


1.0139 

6 

7 

3 

1.3738 

7 

1 

2 

1.7337 

8 

7 

1 

2.0936 

4 

2 

1 

1.0189 

5 

8 


1.3788 

7 

1 

3 

1.7388 

8 

7 

2 

2.0987 

4 

2 

2 

1.0240 

5 

8 

1 

1.3839 

7 

2 


1.7438 

8 

7 

3 

2.1037 

4 

2 

3 

1.0291 

5 

8 

2 

1.3890 

7 

2 

1 

1.7489 

8 

8 


2.1088 

4 

3 


1 0341 

5 

8 

3 

1.3940 

7 

2 

2 

1.7540 

8 

8 

1 

2.1139 

4 

3 

1 

1.0392 

5 

9 


1.3991 

7 

2 

3 

1.7590 

8 

8 

2 

'2.1190 

4 

3 

2 

1 0443 

5 

9 

1 

1.4042 

7 

3 


1.7641 

8 

8 

3 

2.1240 

4 

3 

3 

1.0493 

5 

9 

2 

1.4093 

7 

3 

1 

1.7692 

8 

9 


2.1291 

4 

4 


1.0544 

5 

9 

3 

1.4143 

7 

3 

2 

1.7742 

8 

9 

1 

2.1342 

4 

4 

1 

1.0595 

5 

10 


1.4194 

7 

3 

3 

1.7793 

8 

9 

2 

2.1392 

4 

4 

2 

1.0645 

5 

10 

1 

1.4245 

7 

4 


1.7844 

8 

9 

3 

2.1443 

4 

4 

3 

1.0696 

5 

10 

2 

1.4295 

7 

4 

1 

1.7894 

8 

10 


2.1494 

4 

6 


1.0747 

5 

10 

3 

1.4346 

7 

4 

2 

1.7945 

8 

10 

1 

2.1544 

4 

5 

1 

1.0798 

5 

11 


1.4397 

7 

4 

3 

1.7996’ 

8 

10 

2 

2.1595 

4 

5 

2 

1 0848 

5 

11 

1 

1.4447 

7 

5 


1.8047 

8 

10 

3 

2.1646 

4 

6 

3 

1.0899 

5 

11 

2 

1.4498 

7 

5 

1 

1.8097 

8 

11 


2.1696 

4 

6 


1.0950 

5 

11 

3 

1 4549 

7 

5 

2 

1.8148 

8 

11 

1 

2.1747 

4 

6 

1 ■ 

1.1000 

6 



1.4600 

7 

5 

3 

1.8199 

8 

11 

2 

2.1798 

4 

6 

2 

1.1051 

6 

0 

1 

1.4650 

7 

6 


1.8249 

8 

11 

3 

2.1849 

4 

6 

3 

1.1102 

6 

0 

2 

1.4701 

7 

6 

1 

1.8300 

9 



2.1900 

4 

7 


1.1152 

6 

0 

3 

’1.4752 

7 

6 

2 

1.8351 

9 

0 

1 

2.1950 

4 

7 

1 

1.1203 

6 

1 


1.4802 

7 

6 

3 

1.8401 

9 

0 

2 

2.2000 

4 

7 

2 

1.1254 

6 

1 

1 

1.4853 

7 

7 


1.8452 

9 

0 

3 

2.2051 

4 

7 

o 

O 

1.1304 

6 

1 

2 

1.4904 

7 

7 

1 

1.8503 

9 

1 


2.2102 

4 

8 


1.1355 

6 

1 

3 

1.4954 

7 

7 

2 

1.8553 

9 

1 

1 

2.2153 

4 

8 

1 

1.1406 

6 

2 


1.5005 

7 

7 

3 

1.8604 

9 

1 

2 

2.2203 

4 

8 

2 

1.1457 

6 

2 

1 

1.5056 

7 

8 


1.8655 

9 

1 

3- 

2.2254 

4 

8 

3 

1.1507 

6 

2 

2 

1.5106 

7 

8 

1 

1.8706 

9 

2 


2.2305 

4 

9 


1.1558 

6 

2 

3 

1.5157 

7 

8 

2 

1.8756 

9 

2 

1 

2.2355 

4 

9 

1 

1.1609 

6 

3 


1.5208 

7 

8 

3 

1.8807 

9 

2 

2 

2.2406 

4 

9 

2 

1.1659 

6 

3 

1 

1.5259 

7 

9 


1.8858 

9 

2 

3 

2 2457 

4 

9 

3 

1.1710 

6 

3 

2 

1.5309 

7 

9 

1 

1.8908 

9 

3 


2.2508 

4 

10 


M761 

6 

3 

3 

1.5360 

7 

9 

2 

1.8959 

9 

3 

1 

2.2558 

4 

10 

1 

1.1811 

6 

4 


1.5411 

7 

9 

3 

1.9010 

9 

3 

2 

2.2609 

i 4 

10 

2 

1.1862 

6 

4 

1 

1.5461 

7 

10 


1.9060 

9 

3 

3 

2.2660 


(13) 










































FRANCS, DRACHMS, AND LIRAS, 


*. 

d. 

qrs. 

1 

Dollars and 
Decimals. 

1 '' 

d. 

qrs. 

f 

4 


2.2710 

9 

7 

2 

9 

4 

1 

2.2761 

9 

7 

3 

9 

4 

2 

2.2812 

9 

8 


9 

4 

3 

2 2862 

9 

8 

1 

9 

5 


2 2913 

9 

8 

2 

9 

5 

1 

2 2964 

9 

8 

3 

1 9 

5 

2 

2.3014 

9 

9 


1 9 

5 

3 

2.3065 

9 

9 

1 

9 

6 


2.31 16 

9 

9 

2 

9 

6 

1 

2.3167 

9 

9 

3 

9 

6 

2 

2.3217 

9 

10 


9 

6 

3 

2.3268 

9 

10 

1 

9 

7 


2 3319 

9 

10 

2 

9 

7 

1 

2.3369 





Dollai's and 
Decimals. 

s. 

d. 

qrs. 

Dollars and 
Decimals. 

s. 

2.3420 

9 

10 

3 

2.4079 

14 

2.34 71 

9 

11 


2.4130 

14 

2.3521 

9 

11 

1 

2.4180 

15 

2.3572 

9 

11 

2 

2.4231 

15 

2.3623 

9 

11 

3 

2.4282 

16 

2.3673 

10 



2 4333 

16 

2.3724 

10 

6 


2 5550 

17 

2.3775 

11 



2.6766 

17 

2 3826 

11 

6 


2. 7983 

18 

2..3876 1 

12 



2.9200 

18 

2.3927 

12 

6 


3.0416 

19 

2.3978 

13 



3.1632^ 

19 

2.4028 

13 

6 


3.2849 

1 

20 


d. 


qrs. 


Dollars and 
Decimals. 


6 

6 

6 

6 

6 

6 


3.4066 

3.5282 

3.6500 

3.7715 

3.8932 

4.0149 

4.1365 

4.2582 

4.3800 

4.5015 

4.6232 

4.7448 

4.8665 


BELGIAN, FRENCH, AND SWISS FRANCS- 

SPANISH PESETAS, GRECIAN DRACHMS. AND ITALIAN LIRAS. 

each.=19.3 cents. 


Francs, 

&c. 

Dollars and 
Decimals 
thereof. 

S 

Francs, 

Dollars and 
Decimals 
thereof. 

Francs, 

j 

1 

.193 

45 

8.685 

— 

89 

2 

.386 

46 

8.878 

90 

3 

.579 

47 

9.071 

91 

4 

.772 

48 

9,264 

92 

5 

.966 

49 

9.467 

93 

6 

1.158 

50 

9.65 

94 

7 

1.351 

51 

9.843 

95 

8 

1.544 

62 

10.036 

96 

9 

1.737 

53 

10 229 

97 

10 

1.93 

54 

10.422 

98 

11 

2.123 

55 

10.615 

99 

12 

2 316 

56 

10.808 

100 

13 

2.609 

57 

11.001 

200 

14 

2.702 

68 

11.194 

300 

15 

2.895 

59 

11 387 

400 

16 

3.088 

60 

11.58 

500 

17 

3.281 

61 

11.773 

600 

18 

3.474 

62 

11.966 

700 

19 

3.667 

63 

12.159 

800 

20 

3.86 

64 

12 352 

900 

21 

4 053 

65 

12.545 

1000 

22 

4.246 

66 

12.738 

1100 

23 

4.439 

67 ' 

12.931 

1200 

24 

4.632 

68 

13.124 

1 300 

25 

4.825 

69 

13 317 

1400 

26 

5.018 

70 

13.61 

1500 

27 

5.211 

71 

13.703 

1600 

28 

5.404 

72 

13.896 

1700 

29 

5.597 

73 

14.089 

1800 

30 

5.79 

74 

14.282 

1900 

31 

5.983 

75 

14 475 

2000 

32 

6.176 

76 

14.668 

2100 

33 

6.369 

77 

14.861 

2200 

34 

6.662 

78 

15.054 

2300 

36 

6.755 

79 

15.247 

2400 

36 

6.948 

80 

15.44 

2500 

37 

7.141 

81 

16.633 

2600 

38 

7.334 

82 

15.826 

2700 

39 

7.527 

83 

16.019 

2800 

40 

7,72 

84 

16.212 

2900 

41 

7.913 

85 

16.405 

3000 

42 

8.106 

86 

16,598 

3100 

43 

8.299 

87 

16.791 

3200 

44 

8.492 

88 

16.984 



/il) 


Dollars anc 
Decimals 
thereof. 

1 

^ Francs, 
&c. 

Dollars and 
Decimals 
thereof. 

g Francs, 

1 

Dollars aPtd 
Decimals 
the.reof. 

17.177 

3300 

636.90 

1 7,600 

1466.80 

17.37 

3400 

656.20 

i 7,700 

1486.10 

17.563 

3500 

675.50 

1 7,800 

1505.40 

1 7.756 

3600 

694.80 

I 7,900 

1524.70 

17.949 

3700 

714.10 

I 8,000 

1544.00 

18.142 

3800 

733.40 

) 8,100 

1563 30 

18.335 

3900 

752.70 

1 8,200 

1582.60 

18.528 

4000 

772 00 

8,300 

1601.90 

18,721 

4100 

791.30 

8,400 

1621.20 

18.914 

4200 

810.60 

8,500 

1640.60 

19.107 

.4300 

829.90 

8,600 

1659.80 

19.30 

4400 

849.20 

8,700 

1679.10 

38.60 

4500 

868 50 

8,800 

1698 40 

57.90 

4600 

887 80 

8.900 

1717.70 

77.20 

4700 

907.10 

9,000 

1737.00 i 

96.50 

4800 

926.40 

9,1.00 

1756 .30 

115.80 

4900 

946.70 

9,/00 

1775.60 

135.10 

6000 

965.00 

9, .300 

1794.90 

154.40 

5i00 

984 30 

9.400 

1814.20 

173.70 

5200 

100.1.60 

9,500 

1833.50 

193 00 

5300 

1022 90 

9,600 

18.52.80 

212.30 

6400 

1042 20 

9,700 

1872.10 

231.6i) 

5500 

1061.60 

9,800 

1891.40 

250 90 

5600 

1080.80 

9,900 

1910.70 

270.20 

5700 

1100.10 

10,000 

1930.00 

289.50 

5800 

11 19 40 

11,000 

2123.00 

308.80 

5900 

1138.70 

12 ,000- 

2.316 00 

328.10 

6000 

1158.00 

13,000 

2509 00 

347.40 

6100 

1177.30 

14.000 

2702.00 

366.70 

6200 

1196.60 

15,000 

2895 00 

386.(10 

d300 

1215 90 

16,000 

3088.00 

405.30 

6400 

1235.20 

17,000 

3281.00 

424. 60 

6500 

1254.50 

18,000 

3474.00 

443.90 

6600 

1273.80 

19,000 

3667.00 

463.20 

6700 

1293.10 

20,000 

• 3860 00 

482.50 

6800 

1312.40 

30,000 

5790.00 

501.80 

6900 

1331.70 

40,000 

7720.00 

521.10 

7000 

1351 00 

50,000 

9650.00 

540,40 

7100 

1370.30 

60,000 

11580.00 

559.70 

7200 

1389 60 

70,000 

13510.00 

579.00 

7300 

1408.90 

80,000 

15440.00 

598.30 

7400 

1428.20 

90,000 

17370.00 

617.60 

7500 

1447.50 

100,000 

19300.00 





























































































GERMAN MARKS AND THALERS. 

MARKS OF GERMAN EMPIRE. 

mark = 23.8 cent 


Marks. 

Dollars and 
Decimals 
thereof. 

-Marks. 

Dollars and 
Decimals 
thereof. 

Marks. 

1 

.238 

30 

7.14 

59 

2 

.476 

31 

7.378 

60 

3 

' .714 

32 

7.616 

61 

4 

.952 

33 

7.854 

62 

5 

1.19 

34 

8.092 

63 

6 

1.428 

35 

8.33 

64 

7 

1.666 

36 

8.568 

1 65 

8 

1.904 

37 

8.806 

1 66 

9 

2.142 

38 

9 044 

1 67 

10 

2.38 

39 

9.282 

1 68 

1 .i.1 

2.618 

40 

9.52 ' 

1 69 

12 

2.856 

41 

9.758 

70 

;3 

3.094 

42 

9.996 

71 

14 

3.332 

43 

10.234 

72 

15 

16 

3.57 

3.808 

44 

45 

10.472 

10.71 

73 

74 

17 

4 046 

46 

10.948 

75 

18 

4.284 

47 

11.186 

76 

19 

4.522 

48 

11.424 

77 

20 

4.76 

49 

11.662 

78 

21 

4.998 

50 

11.90 

79 

22 

5.236 

51 

12.138 

80 

23 

5.474 

52 

12.376 

81 

24 

5.712 

53 

12.614 

82 

25 

5.95 

54 

12 852 

83 

26 

6.188 

55 

13 09 

84 

27 

6.426 

56 

13.328 

85 

28 

6.664 

57 

13.566 

86 

29 

6.902 

58 

13 804 

87 


Dollars and 
Decimals 
thereof. 

Marks, 

Dollars and 
Decimals 
thereof. 

Marks. 

Dollars and 
Decimals 
thereof. 

14.042 

88 

20.944 

1,800 

428 40 

14.28 

89 

21.182 

1,900 

452.20 

14.518 

14 756 

90 

91 

21.42 

21 658 

2,000 

3,000 

476.00 

714.00 

14 994 

• 92 

21.896 

4,000 

952.00 

15.232 

93 

22.134 

5,000 

1190.00 

15.47 

94 

22 372 

6,000 

1428 00 

15.708 

95 

22.61 

7,000 

1666.00 

15.946 

96 

22.848 

8,000 

1904.00 

16.184 

97 

23 086 

9,000 

2142.00 

16.422 

98 

23.324 

10,000 

2380.00 

16.66 

99 

23.562 

11,000 

2613.00 

16.898 

100 

23.80 

12.000 

2856.00 

17.136 

200 

47.60 

13,000 

3094.00 

17.374 

300 

71 40 

14,000 

3332.00 

17.612 

400 

95.20 

15,000 

3570.00 

17.85 

500 

119 00 

16,000 

3808.00 

18.088 

600 

142.80 

17.000 

4046.00 

18.326 

700 

166.60 

18,000 

4284 00 

18.564 

800 

190.40 

19.000 

4522.00 

18.802 

900 

214.20 

20,000 

4760.00 

19.04 

1 000 

238.00 

30.000 

7140.00 

19 278 

1,100 

261 80 

40,000 

9520.00 

19.516 

1,200 

285 60 

50,000 

11900.00 

19.754 

1,300 

309.40 

60.000 

14280.00 

19.9^2 

1,400 

333.20 

70,000 

16660.00 

20 23 

1,500 

357.00 

80,000 

19040.00 

20.468 

1,600 

380.80 

90.000 

21420.00 

20.706 

1,700 

404.60 

100,000 

23800 00 


CROWNS OF SWEDEN, NORWAY, AND DENMARK. 


CROWN — $0,268. 


Crowns 

Dols. anc 
Decimals 

Crowns 

1 Dollars 
and Cents 

Crowns 

1 Dollars 
and Cents 

Crowns 

Dollars 
and Cents 

fcrowns 

Dollars 
and Cents 

ICrowns 

J Dollars I 
and Cents 

1 

2 

3 

4 

6 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 1 

.268 

.536 

.804 

1.072 

1.34 

1.608 

1.876 

2.144 

2.412 

2.68 

2.948 

3.216 

3.484 

3.752 

4.02 

4.288 

4.556 

4.824 

6.092 

20 

•21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

6.36 

6.63 

6.90 

6.16 

6.43 

6.70 

6.97 

7.24 

7.50 

7.77 

8 04 
8.31 
8.58 
8.84 
9.11 
9.38 
9.65 
9.92 
10.18 

39 

40 

41 

42 

43 

44 

45 

46 

47 

48 

49 

50 

61 

62 

53 

54 

55 

66 

67 

10.45 

10.72 

10.99 

11.26 

11.52 

11.79 
12.06 
12.33 
12.60 
12.86 
13.13 
13.40 
13.67 
13.94 
14.20 
14.47 
14.74 
15.01 
15.28 , 

'68 

59 

60 

61 

62 

63 

64 

65 

66 

67 

68 

69 

70 

71 

72 

73 

74 

75 

76 

15.64 

15.81 

16.08 

16.35 

16.62 

16.88 

17.15 

17.42 

17.69 

17.96 

18.22 

18.49 

18.76 

19.03 

19.30 

19.56 

19.83 

20.10 

20.37 

77 

78 

79 

80 

81 

82 

83 

84 

85 

86 

87 

88 

89 

90 

91 

92 

93 

94 

95 

20.64 

20.90 

21.17 

21.44 

21.71 

21 98 
22.24 
22.51 
22.78 
23.35 
23.32 
23.58 
23.85 
24.12 
24.39 
24.66 

24 92 
25.19 1 
25.46 I 

96 

97 

98 

99 
100 
200 
300 
400 
500 
690 
700 
800 
900 

1000 

2000 

3000 

4000 

5000 

6000 

25.73 

26.00 

26.26 

26.53 

26.80 

53.60 

80.40 

107.20 
134.00 
160 80 
187.69 
214.40 

241.20 
268.00 
536.00 
804.00 

1072.00 

1340.00 

1608.00 


(15)' 



































































































PESOS OF CHILI. 

Peso == 91.2 cents. 


Pesos. 

Dollars 

and 

Decimals. 

Pesos. 

Dollars 
and Cents 

Pesos. 

Dollars 
and Cents 

Pesos. 

Dollars 
and Cents 

Pesos. 

Dollars 
and Cents 

j Pesos. 

Dollars 
and Cents 

1 

.912 

20 

18.24 

39 

35.57 

58 

52.90 

77 

70.22 

96 

87.55 

2 

1.824 

21 

19.15 

40 

36.48 

59 

53.81 

78 

71.14 

97 

88.46 

3 

2.736 

22 

20 06 

41 

37.39 

60 

54.72 

79 

72.05 

98 

89.38 

4 

3.648 

23 

20.97 

42 

38.30 

61 

55.63 

80 

72.96 

99 

90.29 

6 

4.560 

24 

21.89 

43 

39.22 

62 

56.54 

81 

73.87 

100 

91.20 

6 

5.472 

25 

22.80 

44 

40.13 

63 

57.46 

82 

74.78 

200 

182.40 

7 

6.384 

26 

23.71 

45 

41.04 

64 

58.37 

83 

75.70 

300 

273.60 

8 

7.296 

27 

24.62 

46 

41.95 

65 

59.28 

84 

76.61 

400 

364.80 

9 

8.208 

28 

25.54 

47 

42.86 

66 

60.19 

85 

77.52 

500 

456.00 

10 

9.12 

29 

26.45 

48 

43.78 

67 

61.10 

86 

78.43 

600 

547.20 

n 

10.032 

30 

27.36 

49 

44.69 

68 

62.02 

87 

79.34 

700 

6.38.40 

12 

10.944 

31 

28.27 

50 

45.60 

69 

62.93 

88 

80.26 

800 

729.60 

13 

11.856 

32 

29.18 

51 

46.51 

70 

63.84 

89 

81.17 

900 

820.80 

14 

12.768 

33 

30.10 

52 

47.42 

71 

64.75 

90 

82.08 

1000 

912.00 

15 

13.68 

34 

31.01 

53 

48.34 

72 

65.66 

91 

82.99 

2000 

1824.00 

16 

14.592 

35 

31.92 

54 

49.25 

73 

66.58 

92 

83.90 

3000 

2736.00 

17 

15.504 

36 

32.83 

55 

50.16 

74 

67.49 

93 

84.82 

4000 

3648.00 

18 

16.416 

37 

33.74 

56 

51.07 

75 

68.40 

94 

85.73 

5000 

4560.00 

19 

17..328 

.38 

34.66 

57 

51.98 

76 

69.31 

95 

86.64 

6000 

5472.00 


TURKISH PIASTRES. 

Piastre = $0.04.4. 


CQ 

0 ^ 

U 

2 

s 

Decimals 

of 

dollars. 

CQ 

O 

C« 

s 

s 

Dollars 

and 

cents. 

CO 

<D 

CO 

s 

s 

Dollars 

and 

cents. 

CO 

0 ) 

KTj. 

oS 

•rH 

(X, 

Dollars 

and 

cents. 

CO 

CO 

S 

s 

Dollars 

and 

cents. 

1 

CO 

s 

Dollars 

and 

cents. 

1 

.044 

20 

.88 

39 

1.716 

58 

2.552 

77 

3.388 

96 

4.224 

2 

.088 

21 

.924 

40 

1.76 

59 

2.596 

78 

3.432 

97 

4.268 

3 

.132 

22 

.968 

41 

1.804 

60 

2.64 

79 

3.476 

98 

4.312 

4 

.176 

23 

1.012 

42 

1.848 

61 

• 2.684 

80 

3.52 

99 

4.356 

5 

.220 

24 

1.056 

43 

1.892 

62 

2.728 

81 

3.564 

100 

4.40 

6 

.264 

25 

1.10 

44 

1.936 

63 

2.772 

82 

3.608 

200 

8.80 

7 

.308 

26 

1.144 

45 

1.98 

64 

2.816 

83 

3.652 

300 

13.20 

8 

.352 

27 

1.188 

46 

2.024 

65 

2.86 

84 

3.696 

400 

17.60 

9 

.396 

28 

1.232 

47 

2.068 

66 

2.904 

85 

3.74 

500 

22.00 

10 

.440 

29 

1.276 

48 

2.112 

67 

2.948 

86 

3.784 

600 

26.40 

11 

.484 

30 

1.32 

49 

2.156 

68 

2.992 

87 

3.828 

700 

30.80 

12 

.528 

31 

1.364 

50 

2.20 

69 

3.036 

88 

3.872 

800 

35.20 

13 

.572 

32 

1.408 

51 

2.244 

70 

3.08 

89 

3.916 

900 

39.60 

14 

.616 

33 

1.452 

52 

2.288 

71 

3.124 

90 

3.96 

1000 

44.00 

15 

.660 

34 

1.496 

53 

2.332 

72 

3.168 

91 

4.004 

2000 

88.00 

16 

.704 

35 

1.54 

54 

2.376 

73 

3.212 

92 

4.048 

3000 

132.00 

17 

.748 

36 

1.584 

55 

2.42 

74 

3.256 

93 

4.092 

4000 

176.00 

18 

.792 

37 

1.628 

56 

2.464 

75 

3.30 

94 

4.136 

5000 

220.00 

19 

.836 

38 

1.672 

57 

2.508 

76 

3.344 

95 

4.18 

6000 

264.00 


( 16 ) 





























































2 


(17.) 



































































































































UNITED STATES MONEY REDUCED TO STERLING. 

Estimating the Pound or Sovereign at $4.8665, in accordance with the Act of March 3, 1873. 


Cents. 

s. 

d. 

qrs. 

$ cts. 

S. 

d. 

qrs. 

$ cts. 

s. 

d. 

qrs. 

$ cts. 

s. 

d. 

qrs. 




.981^ 













1 



1.97 

70 

2 

10 

2.09 

1 39 

5 

8 

2.20 

2 08 

8 

6 

2.32 

2 



3.95 

71 

2 

11 

0.06 

1 40 

5 

9 

0.17 

2 09 

8 

7 

0.29 

3 


1 

1.92 

72 

2 

11 

2.03 

1 41 

5 

9 

2.15 

2 10 

8 

7 

2.26 

4 


1 

3.89 

73 

3 

0 

0.00 

1 42 

5 

10 

0.12 

2 11 

8 

8 

0.23 

5 


2 

1.86 

74 

3 

0 

1.98 

1 43 

5 

10 

2.09 

2 12 

8 

8 

2.21 

6 


2 

3.84 

75 

3 

0 

3.95 

1 44 

5 

11 

0.06 

2 13 

8 

9 

0.18 

7 


3 

1.81 

76 

3 

1 

1.92 

1 45 

5 

11 

2.04 

2 14 

8 

9 

2.15 

8 


3 

3.78 

77 

3 

1 

3.90 

1 46 

6 

0 

0.01 

2 15 

8 

10 

0.12 

9 


4 

1.75 

78 

3 

2 

1.87 

1 47 

6 

0 

1.98 

2 16 

8 

10 

2.10 

10 


4 

3.78 

79 

3 

2 

3.84 

1 48 

6 

•0 

3.96 

2 17 

8 

11 

0.07 

11 


5 

1.70 

80 

3 

3 

1.81 

1 49 

6 

1 

1.93 

2 18 

8 

11 

2.04 

12 


5 

3.67 

81 

3 

3 

3.79 

1 50 

6 

1 

3.90 

2 19 

9 

0 

0.01 

13 


6 

1.64 

82 

3 

4 

1.76 

1 51 

6 

2 

1.87 

2 20 

9 

0 

1.99 

14 


6 

3.62 

83 

3 

4 

3.73 

1 52 

6 

2 

3.85 

2 21 

9 

0 

3.96 

15 


7 

1.59 

84 

3 

5 

1.70 

1 53 

6 

3 

1.82 

2 22 

9 

1 

1.93 

16 


7 

3.56 

85 

3 

5 

3.68 

1 54 

6 

3 

3.79 

2 23 

9 

1 

3.91 

17 


8 

1.54 

86 

3 

6 

1.65 

I 55 

6 

4 

1.76 

2 24 

9 

2 

1.88 

18 


8 

3.51 

87 

3 

6 

3.62 

1 56 

6 

4 

3.74 

2 25 

9 

2 

3.85 

19 


9 

1.48 

88 

3 

7 

1.59 

1 57 

6 

5 

1.71 

2 26 

9 

3 

1.82 ' 

20 


9 

3.45 

89 

3 

7 

3.57 

1 58 

6 

5 

3.68 

2 27 

9 

3 

3.80 

21 


10 

1.43 

90 

3 

8 

1.54 

1 59 

6 

6 

1.65 

2 28 

9 

4 

1.77 

22 


10 

3.40 

91 

3 

8 

3.51 

1 60 

6 

6 

3.63 

2 29 

9 

4 

3.74 

23 


11 

1.37 

92 

3 

9 

1.49 

1 61 

6 

7 

1.60 

2 30 

9 

5 

1.71 

24 


11 

3.34 

93 

3 

9 

3.46 

1 62 

6 

7 

3.57 

2 31 

9 

5 

3.69 

25 

1 

0 

1.32 

94 

3 

10 

1.43 

1 63 

6 

8 

1.55 

2 32 

9 

6 

1.66 

26 

1 

0 

3.29 

95 

3 

10 

3.40 

1 64 

6 

8 

3.52 

2 33 

9 

6 

3.63 

27 

1 

1 

1.26 

96 

3 

11 

1.38 

1 65 

6 

9 

1.49 

2 34 

9 

7 

1.60 

28 

1 

1 

3.23 

97 

3 

11 

3.35 

1 66 

6 

9 

3.46 

2 35 

9 

7 

3.58 

29 

1 

2 

1.21 

98 

4 

0 

1;32 

1 67 

6 

10 

1.44 

2 36 

9 

8 

1.55 

SO 

1 

2 

3.18 

99 

4 

0 

3.29 

1 68 

6 

10 

3.41 

2 37 

9 

8 

3.52 

31 

1 

3 

1.15 

1 00 

4 

1 

1.27 

1 69 

6 

11 

1.38 

2 38 

9 

9 

1.50 

32 

1 

3 

3.13 

1 01 

4 

1 

3.24 

1 70 

6 

11 

3.35 

2 39 

9 

9 

3.47 

33 

1 

4 

1.10 

1 02 

4 

2 

1.21 

1 71 

7 

0 

1.33 

2 40 

9 

10 

1.44 

34 

1 

4 

3.07 

1 03 

4 

2 

3.19 

1 72 

7 

0 

3.30 

2 41 

9 

10 

3.41 

35 

1 

5 

1.04 

1 04 

4 

3 

1.16 

1 73 

7 

1 

1.27 

2 42 

9 

11 

1.39 

36 

1 

5 

3.02 

1 05 

4 

3 

3.13 

1 74 

7 

1 

3.24 

2 43 

9 

11 

3.36 

37 

1 

6 

0.99 

1 06 

4 

4 

1.10 

1 75 

7 

2 

1.22 

2 44 

10 

0 

1.33 

38 

1 

6 

2.96 

1 07 

4 

4 

3.08 

1 76 

7 

2 

3.19 

2 45 

10 

0 

3.30 

39 

1 

7 

0.93 

1 08 

4 

5 

1.05 

1 77 

7 

3 

1.16 

2 46 

10 

1 

1.28 

40 

1 

7 

2.91 

1 09 

4 

5 

3.02 

1 78 

7 

3 

3.14 

2 47 

10 

1 

3.25 

41 

1 

8 

0.88 

1 10 

4 

6 

0.99 

1 79 

7 

4 

1.11 

2 48 

10 

2 

1.22 

42 

1 

8 

2.85 

1 11 

4 

6 

2.97 

1 80 

7 

4 

3.08 

2 49 

10 

2 

3.19 

43 

1 

9 

0.82 

1 12 

4 

7 

0.94 

1 81 

7 

5 

1.05 

2 50 

10 

3 

1.17 

44 

1 

9 

2.80 

1 13 

4 

7 

2.91 

1 82 

7 

5 

3.03 

2 51 

10 

3 

3.14 

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1 

10 

0.77 

1 14 

4 

8 

0.88 

1 83 

7 

6 

1.00 

2 52 

10 

4 

1.11 

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1 

10 

2.74 

1 15 

4 

8 

2.86 

1 ai 

7 

6 

2.97 

2 53 

10 

4 

3.09 

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1 

11 

0.72 

1 16 

4 

9 

0.83 

1 85 

7 


0.94 

2 54 

10 

5 

1 06 

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1 

11 

2.69 

1 17 

4 

9 

2.80 

1 86 

7 

7 

2.92 

2 55 

10 

5 

3.03 

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2 

0 

0.66 

1 18 

4 

10 

0.78 

1 87 

7 

8 

0.89 

2 56 

10 

6 

1.00 

50 

2 

0 

2.63 

1 19 

4 

10 

2.75 

1 88 

7 

8 

2.86 

2 57 

10 

6 

2 98 

51 

2 

1 

0.61 

1 20 

4 

11 

0.72 

1 89 

7 

9 

0.83 

2 58 

10 

7 

0.95 

52 

2 

1 

2.58 

1 21 

4 

11 

2.69 

1 90 

7 

9 

2.81 

2 59 

10 

7 

2.92 

53 

2 

2 

0.55 

1 22 

5 

0 

0.67 

1 91 

7 

10 

0.78 

2 60 

10 

8 

0.89 

54 

2 

2 

2.52 

1 23 

5 

0 

2.64 

1 92 

7 

10 

2.75 

2 61 

10 

8 

2.87 

55 

2 

3 

0.50 

1 24 

5 

1 

0.61 

1 93 

7 

11 

0.73 

2 62 

10 

9 

0.84 

56 

2 

3 

2.47 

1 25 

5 

1 

2.58 

1 94 

7 

11 

2.70 

2 63 

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9 

2.81 

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2 

4 

0.44 

1 26 

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2 

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8 

0 

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10 

0.78 

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2 

4 

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1 27 

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2 

253 

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0 

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2 

5 

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3 

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11 

0 73 

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2 

5 

2.36 

1 29 

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3 

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1 

2.59 

2 67 

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11 

2.70 

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2 

6 

0.33 

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4 

0.45 

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2 

0.56 

2 68 

11 

0 

(>.68 

62 

2 

6 

2.31 

1 31 

5 

4 

2.42 

2 00 

8 

2 

2.53 

2 69 

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0 

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63 

2 

7 

0.28 

1 32 

5 

5 

0.39 

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3 

0.51 

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1 

0.62 

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2 

7 

2.25 

1 33 

5 

5 

2.37 

2 02 

8 

3 

2.48 

2 71 

11 

1 

2.59 

65 

2 

8 

0.22 

1 34 

5 

6 

0.34 

2 03 

8 

4 

0.45 

2 72 

11 

2 

0 57 

66 

2 

8 

2.20 

1 35 

5 

6 

2.31 

2 04 

8 

4 

2.42 

2 73 

11 

2 

2.54 

67 

2 

9 

0.17 

1 36 

5 

7 

0.28 

2 05 

8 

5 

0.40 

2 74 

11 

3 

0.51 

68 

2 

9 

2.14 

1 37 

5 

7 

2.26 

2 06 

8 

5 

2.37 

2 75 

11 

3 

2 48 

69 

2 

10 

0.11 

1 38 

5 

8 

0.23 1 

2 07 

8 

6 

0.34 

2 76 

11 

4 

o !46 


(18) 

























$ cts. 

8. 

d. 

qrs. 

$ cts. 

s. 

d. 

qrs. 

S cts. 

s. 

d. 

qrs. 

$ Cts. 

£ 

s. 

d. 

qrs. 

2 77 

11 

4 

2.43 

3 46 

14 

2 

2.54 

4 15 

17 

0 

2.66 

4 84 


19 

10 

2 77 

2 78 

11 

5 

0.40 

3 47 

14 

3 

0.52 

4 16 

17 

1 

0.63 

4 85 


19 

11 

0 74 

2 79 

11 

5 

2.37 

3 48 

14 

3 

2.49 

4 17 

17 

1 

2.60 

4 86 


19 

11 

2.71 

2 80 

11 

6 

0.35 

3 49 

14 

4 

0.46 

4 18 

17 

2 

0.58 

4 87 

1 

0 

0 

0 69 

2 81 

11 

6 

2.32 

3 50 

14 

4 

2.43 

4 19 

17 

2 

2.55 

4 88 

1 

6 

0 

2 66 

2 82 

11 

7 

0.29 

3 51 

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5 

0.41 

4 20 

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3 

0.52 

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1 

0 

1 

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11 

7 

2.27 

3 52 

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2.38 

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1 

2 61 

2 84 

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8 

0.24 

3 53 

14 

6 

0.35 

4 22 

17 

4 

0.47 

4 91 

1 

6 

2 

0 58 

2 85 

11 

8 

2.21 

3 54 

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6 

2.33 

4 23 

17 

4 

2.44 

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1 

0 

2 

2!55 

2 86 

11 

9 

0.18 

3 55 

14 

7 

0.30 

4 24 

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5 

0.41 

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1 

0 

3 

0 53 

2 8/ 

11 

9 

2.16 

3 56 

14 

7 

2.27 

4 25 

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5 

2.39 

4 94 

1 

0 

8 

2 50 

2 88 

11 

10 

0.13 

3 57 

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0.24 

4 26 

17 

6 

0.36 

4 95 

1 

0 

4 

0.47 

2 89 

11 

10 

2.10 

3 58 

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8 

2.22 

4 27 

17 

6 

2.33 

4 96 

1 

0 

4 

2.44 

2 90 

11 

11 

0.07 

3 59 

14 

9 

0.19 

4 28 

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7 

0.30 

4 97 

1 

0 

5 

0 42 

2 91 

11 

11 

2.05 

3 60 

14 

9 

2.16 

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7 

2.28 

4 98 

1 

0 

5 

2.39 

2 92 

12 

0 

0.02 

3 61 

14 

10 

0.13 

4 30 

17 

8 

0.25 

4 99 

1 

0 

6 

0.36 

2 93 

12 

0 

1.99 

3 62 

14 

10 

2.11 

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17 

8 

2.22 

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1 

0 

6 

2.;34 

2 94 

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0 

3.96 

3 63 

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11 

0.08 

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9 

0.19 

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1 

4 

7 

3.60 

2 95 

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1 

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9 

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1 

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9 

0.87 ; 

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2 97 

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2 

1.88 

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0 

2.00 

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10 

2.11 

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1 

16 

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3.40 

2 98 

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2 

3.86 

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0 

3.97 

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11 

0.08 

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1 

1 

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3 

1.83 

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1 

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2 

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3 

3.80 

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1 

3.92 

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0 

0.03 

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4 

1.77 

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1.89 

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3.75 

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3.86 

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1 

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1 

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3.69 

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3.81 

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1 

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3 

5 

9 

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1.66 

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1.78 

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3 

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4 

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1.73 

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5 

5 

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3.59 

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3.70 

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6 

7 

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3 13 

12 

10 

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8 

1.56 

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6 

1.67 

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14 

7 

8 

0.69 

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. 6 

3.65 

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16 

8 

9 

1.36 j 

3 15 

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11 

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18 

9 

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3 16 

12 

11 

3.36 

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15 

9 

3.48 

4 54 

18 

7 

3.59 

100 00 

20 

10 

11 

2.70 

3 17 

13 

0 

1.34 

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15 

10 

1.45 

4 55 

18 

8 

1.56 

200 00 

41 

1 

11 

1.40 

3 18 

13 

0 

3.31 

3 87 

15 

10 

3.42 

4 56 

18 

8 

3.54 

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61 

12 

11 

0.10 

3 19 

13 

1 

1.28 

3 88 

15 

11 

1.40 

4 57 

18 

9 

1.51 

400 00 

82 

3 

10 

2.80 

3 20 

13 

1 

3.25 

3 89 

15 

11 

3.37 

4 58 

18 

9 

3.48 

500 00 

102 

14 

10 

1.50 

3 21 

13 

2 

1.23 

3 90 

16 

0 

1.34 

4 59 

18 

10 

1.46 

600 00 

123 

5 

10 

0.20 

3 22 

13 

2 

3.20 

3 91 

16 

0 

3.31 

4 60 

18 

10 

3.43 

700 00 

143 

16 

9 

2.90 

3 23 

13 

3 

1.17 

3 92 

16 

1 

1.29 

4 61 

18 

11 

1.40 

800 00 

164 

7 

9 

1.60 

3 24 

13 

3 

3.15 

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16 

1 

3.26 

4 62 

18 

11 

3.37 

900 00 

184 

18 

9 

0.30 i 

3 25 

13 

4 

1.12 

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16 

2 

1.23 

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19 

0 

1.35 

1000 00 

205 

9 

8 

3.00 

3 26 

13 

4 

3.09 

3 95 

16 

2 

3.20 

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19 

0 

3.32 

2000 00 

410 

19 

5 

2.00 

3 27 

13 

5 

1.06 

3 96 

16 

3 

1.18 

4 65 

19 

• 

1 

1.29 

8000 00 

616 

9 

o 

1.00 

3 28 

13 

5 

3.04 

3 97 

16 

3 

3.15 

4 66 

19 

1 

3.26 






3 29 

13 

6 

1.01 

3 98 

16 

4 

1.12 

4 67 

19 

2 

1.24 






3 30 

13 

6 

2.98 

3 99 

16 

4 

3.10 

4 68 

19 

2 

3.21 

$4.8665 

= 

1 £ 



3 31 

13 

7 

0.95 

4 00 

16 

5 

1.07 

4 69 

19 

3 

1.18 

2.4332^ 

= 

i 



3 32 

13 

7 

2.93 

4 01 

16 

5 

3.04 

4 70 

19 

3 

3.15 

1.6221§ 

= 

4 



3 33 

13 

8 

0.90 

4 02 

16 

6 

1.01 

4 71 

19 

4 

1.13 

1.2166^ 

= 

i 



3 34 • 

13 

8 

2.87 

4 03 

16 

6 

2.99 

4 72 

19 

4 

8.10 

.9733 





3 35 

13 

9 

0.84 

4 04 

16 

7 

0.96 

4 73 

19 

5 

1.07 



1 



3 36 

13 

9 

2.82 

4 05 

16 

7 

2.93 

4 74 

19 

5 

3.05 



t 















.6952f 

= 




3 37 

13 

10 

0.79 

4 06 

16 

8 

0.90 

4 75 

19 

6 

1.02 



1 



3 38 

13 

10 

2.76 

4 07 

16 

8 

2.88 

4 76 

19 

6 

2.99 



t 



3 39 

13 

11 

0.74 

4 08 

16 

9 

0.85 

4 77 

19 

7 

0.96 

.59071 

= 




3 40 

13 

11 

2.71 

4 09 

16 

9 

2.82 

4 78 

19 

7 

2.94 

.4866^ 

= 


( nr1 sVi il- 

3 41 

14 

0 

0.68 

4 10 

16 

10 

0.79 

4 79 

19 

8 

0.91 

.2433^ 

= 


i lino* 

3 42 

14 

0 

2.65 

4 11 

16 

10 

2.77 

4 80 

19 

8 

2.88 

.12161 

= 

5Vor6-p’nce. 

3 43 

14 

1 

0.63 

4 12 

16 

11 

0.74 

4 81 

19 

9 

0.85 

.02077+ = 

1 penny. 

3 44 

3 45 

14 

14 

1 

2 

2.60 

0.57 

4 13 

4 14 

16 

17 

11 

0 

2.71 

0.69 

4 82 

4 83 

19 

19 

9 

10 

2.83 

0.80 

.005069+ = 

1 farthing. 


( 19 ) 













































PRICES PER CWT. of 112 lb. or A of a Ton, from 1 Penny to 5 

(^Prepared for ^^HeyVs U. S. Import Duties,by Capt. B. Tuz 


Per Cwt. 

11b. 

21b. 

31b. 

41b. 

51b, 

61b. 

71b. 

81b^ 

1 91b. 

110 lb. 

111b. 

12 lb. 

131b. 

141b 

s. d. 

8. d. 

8. d. 

8. d. 

8. d. 

8. d. 

8. d. 

8. d. 

8. d. 

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d. 

8. d. 

8. d. 

s. d. 

8. d 

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5 4 

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6 

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11b. 

21b7 

3 lb. 

5 lb. 

6 lb. ! 

eibTi 
















































































































Shillings. rGduccd to Prices per lb. on from 1 lb. to i Owt. of 28 lb. 

mief Clerk of the U. S. General Appraiser’s Office, in New York.) 


lb,(^ 

161b 

17 lb. 

18 lb. 

19 lb. 

20 lb. 

21 lb. 

22 lb. 

231b. 

24 lb. 

25 lb. 

26 lb. 

27 lb. 

28 lb 

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161b. 

17 lb. ' 

18 lb. 

19lbJ 

20 lb. 

21 lb. 

22 lb. 

23 lb. 

24 lb. 

25 lb. 

26 lb. 

27 lb. 

28 lb. 




OFFICE OF THE USRFBIAN OF CONGRESS, AT WASHINOTON, D. C. 


4 









































































































































































































































FRENCH KILOGRAMMES, OR KILOS, 

CONVERTED INTO POUNDS AVOIRDUPOIS. 


Kilogramme = 2.2U46 ft)s. According to Act of July 28th, 18G6. 


Kil. 

Lbs. 

Kil. 

Lbs. 

Kil. 

Lbs. 

Kil. 

Lbs. 

Kil. 

" 

Lbs. 

1 

2.204,6 

30 

66.138 

59 

' 

130.071 

88 

194.005 

1,800 

3,968 

2 

4.409 

31 

68.343 

60 

132.276 

89 

196.209 

l'900 

4,189 

3 

6.614 

32 

70.547 

61 

134.481 

90 

198.414 

2'000 

4,409 

4 

8.i8*18 

33 

72.752 

62 

136.685 

91 

200.619 

3'000 

6,614 

5 

11.023 

34 

74.956 

63 

138.890 

92 

202.823 

4,000 

8,818 

6 

13.228 

35 

77.161 

64 

141.094 

93 

205.028 

5'000 

11,023 

7 

15.432 

36 

79.366 

65 

143.299 

94 

207.232 

6'000 

13'223 

8 

17.637 * 

37 

81.570 

66 

145.504 

95 

209.437 

7'000 

15,'432 

9 

19.841 

38 

83.775 

67 

147.708 

96 

211.643 

8,000 

17^637 

10 

22.046 

39 

85.979 

68 

149.913 

97 

213.847 

9'000 

19,841 

11 

24.251 

40 

88.184 

69 

152.117 

98 

216.052 

10,000 

22,046 

12 

26.455 

41 

90.389 

70 

154.322 

99 

218.256 

iiiooo 

24,'251 

13 

28.660 

42 

92.593 

71 

156.527 

100 

220.46 

12,000 

26,455 

14 

30.864 

43 

94.798 

72 

158.731 

200 

440.92 

13,000 

28,660 

15 

33.069 

44 

97.002 

73 

160.936 

300 

661.38 

14,000 

30'864 

16 

35.274 

45 

99.207 

74 

163.140 

400 

881.84 

15,000 

33'069 

17 

37.478 

46 

101.412 

75 

165.345 

500 

1102.30 

16,000 

35j274 1 

18 

39.683 

47 

103.616 

76 

167.550 

600 

1322.76 

17,000 

37'478 

19 

41.889 

48 

105.821 

77 

169.754 

700 

1543.22 

18,000 

39'683 

20 

44.092 

49 

108.025 

78 

171.959 

800 

1763.68 

19,000 

41,887 

21 

46.297 

50 

110.230 

79 

174.163 

900 

1984.14 

20,000 

44,092 

22 

48.501 

51 

112.435 

80 

176.368 

1000 

2204.60 

30,000 

66,138 

23 

50.706 

52 

114.639 

81 

178.573 

1100 

2425.06 

40,000 

88,184 

24 

52.910 

• 53 

116.844 

82 

180.777 

1200 

2645.52 

50,000 

110,230 

25 

55.115 

54 

119.048 

83 

182.982 

1300 

2865.98 

60,000 

132,276 

26 

57.320 

55 

121.253 

84 

185.186 

1400 

3086.44 

70,000 

154,322 

27 

59.524 

56 

123.458 

85 

187.391 

1500 

3306.90 

80,000 

176,368 

28 

61.729 

57 

125.662 

86 

189.596 

1600 

3527.36 

90,000 

198,414 

29 

63.933 

58 

127.867 

87 

1 

191.800 

1700 

3748 

100,000 

220,460 

E R 

E N 

C H 

L I 

T R E S. 


REDUCED TO WINE-QUARTS. 

Litre = 1.0567 Quart; Decilitre = .10567 Quart. According to Act of July 28th, 1866. 


Litres. 

Wine-Qts. 

Litres. 

Wiue-Qts. 

Litres. 

Wiue-Qts. 

Litres. 

Wine-Qts. 

Litres. 

Wine-Qts. 

1 

1.0567 

27 

28.53 

53 

56.01 

78 

82.42 

400 

422.68 

2 

2.11 

28 

29.59 

54 

57.08 

79 

83.48 

500 

528.35 

3 

3.17 

29 

30.64 

55 

58.12 

80 

84.54 

600 

634.02 

4 

4.23 

30 

31.70 

56 

59.18 

81 

85.59 

700 

739.69 

5 

5,28 

31 

32.76 

57 

60.23 

82 

86.65 

800 

845.36 

6 

6.34 

32 

33 81 

58 

61.29 

83 

87.71 

900 

951.03 

7 

7.40 

33 

34 87 

59 

62.35 

84 

88.76 

1,000 

1,056.70 

8 

8.45 

34 

35 93 

60 

63.40 

85 

89.82 

1,100 

1,162.37 

9 

9.51 

35 

36.98 

61 

64.46 

86 

90.88 

1,200 

1.21^8.04 

10 

10.57 

36 

38.04 

62 

65.52 

87 

91.93 

1,300 

1,373.71 

11 

11.62 

37 

39.10 

63 

66.57 

88 

92.99 

1,400 

1,479.38 

12 

12.68 

38 

40.15 

64 

67.63 

89 

94.05 

1,500 

1,585.05 

13 

13.74 

39 

41.21 

65 

68.69 

90 

95.10 

1,600 

1,690.72 

14 

14.79 

40 

42.27 

66 

69.74 

91 

96.16 

1,700 

1,796.39 

15 

15.85 

41 

43.32 

67 

70.80 

92 

97.22 

1,800 

1.902.06 

16 

16.91 

42 

44.38 

68 

71.86 

93 

98.27 

1.900 

2,007 73 

17 

17.96 

43 

45.44 

69 

72.91 

94 

99.33 

2,000 

2.113.40 

18 

19.02 

44 

46.49 

70 

73.97 

95 

100.39 

3,000 

3,170.10 

19 

20.08 

45 

47.55 

71 

75.03 

96 

101.44 

4,000 

4,226.80 

20 

21.13 

46 

48.61 

72 

76.08 

97 

102.50 

5,000 

5,283.50 

21 

22.19 

■ 47 

49.66 

73 

77.14 

98 

103 56 

6,000 

6.340.20 

22 

23.25 

48 

50.72 

74 

78.20 

99 

104.61 

7,000 

7,396.90 

23 

24.30 

49 

51.78 

75 

79.25 

100 

105.67 

8,000 

8,453.60 

24 

25.36 

50 

52.84 

76 

80.31 

200 

211.34 

9,000 

9,510.30 

1 25 

26.41 

51 

53 89 

77 

81.37 

300 

317.01 

10,000 

10,567.00 

1 26 

27.47 

52 

54.95 








( 23 ) 















































































CASTILIAN LIBRAS, OR “SPANISH POUNDS,” 

CONVERTED INTO POUNDS AVOIRDUPOIS. 

4 

) 

Libra, . . . = 7100.32 Grains Troy. 

Pounds Avoirdupois,. = 7000 “ “ 


Ib.s. 

ft). Av’d. 

fb.S. 

ft). Av’d. 

ft). S. 

ft). Av’d. 

ft). S. 

ft). Av’d. 

ft). S. 

ft). Av’d. 

1 

1 01 

45 

45 64 

89 

• 90 28 

25000 

25358 28 

69000 

69988 84 

2 

2 03 

46 

46 66 

90 

91 29 

26000 

26372 61 

70000 

71003 17 

3 

3 04 

47 

47 67 

91 

92 30 

27000 

27386 94 

71000 

72017 50 

4 

4 06 

48 

48 69 

92 

93 32 

28000 

28401 27 

72000 

73031 83 

5 

5 07 

49 

49 70 

93 

94 33 

29000 

29415 60 

73000 

74046 16 

6 

6 09 

50 

50 72 

94 

95 35 

30000 

30429 93 

74000 

. 75060 49 

7 

7 10 

51 

51 73 

95 

96 36 

31000 

31444 26 

75000 

76074 82 

8 

8 12 

52 

52 75 

96 

97 38 

32000 

32458 59 

76000 

77089 16 

9 

9 13 

53 

53 76 

97 

98 39 

33000 

33472 92 

77000 

78103 49 

10 

10 14 

54 

54 77 

98 

99 40 

34000 

34487 25 

78000 

79117 82 

11 

11 16 

55 

55 79 

99 

100 42 

35000 

35501 69 

79000 

80132 15 

12 

12 17 

56 

56 80 

100 

101 43 

36000 

86515 92 

80000 

81146 48 

13 

13 19 

57 

57 82 

200 

202 87 

37000 

37530 25 

81000 

82160 81 

14 

14 20 

58 

58 83 

300 

304 30 

38000 

38544 58 

82000 

83175 14 

15 

15 22 

59 

59 85 

400 

405 73 

39000 

39558 91 

83000 

84189 47 

16 

16 23 

60 

60 86 

500 

507 16 

40000 

40573 24 

84000 

85203 80 

17 

17 24 

61 

61 87 

600 

608 60 

41000 

41587 57 

85000 

86218 14 

1 18 

18 26 

62 

62 89 

700 

710 03 

42000 

42601 90 

86000 

87232 47 

19 

19 27 

63 

63 90 

800 

811 46 

43000 

43616 23 

87000 

88246 80 

20 

20 29 

64 

64 92 

900 

912 90 

44000 

44630 56 

88000 

89261 13 

21 

21 30 

65 

65 93 

1000 

1014 33 

45000 

45644 89 

89000 

90275 46 

22 

22 32 

66 

66 95 

2000 

2028 66 

46000 

46659 22 

90000 

91289 79 

23 

23 33 

67 

67 96 

3000 

3042 99 

47000 

47673 55 

91000 

92304 12 

24 

24 34 

68 

68 97 

4000 

4057 32 

48000 

48687 88 

92000 

93318 45 

25 

25 36 

69 

69 99 

5000 

5071 65 

49000 

49702 21 

93000 

94832 78 

26 

26 37 

70 

71 00 

6000 

6085 98 

50000 

50716 55 

94000 

95347 11 

27 

27 39 

71 

72 02 

7000 

7100 31 

51000 

51730 88 

95000 

96361 45 

28 

28 40 

72 

73 03 

8000 

8114 64 

52000 

52745 21 

96000 

97375 78 

29 

29 42 

73 

74 05 

9000 

9128 97 

53000 

53759 54 

97000 

98390 11 

30 

80 43 

74 

75 06 

10000 

10143 31 

54000 

54773 87 

98U00 

99404 44 

31 

31 44 

75 

76 07 

11000 

11157 64 

55000 

55788 20 

99000 

100418 77 

32 

32 46 

76 

77 09 

12000 

12171 97 

56000 

56802 53 

100000 

101433 00 

33 

33 47 

77 

78 10 

13000 

13186 30 

57000 

57816 86 

200000 

202866 00 

34 

34 49 

78 

79 12 

14000 

14200 63 

58000 

58831 19 

300000 

304299 00 

35 

35 50 

79 

80 13 

15000 

15214 96 

59000 

59845 53 

400000 

405732 0!) 

1 36 

36 52 

80 

81 15 

16000 

16229 30 

60000 

60859 86 

.500000 

507165 00 

37 

37 53 

81 

82 16 

17000 

17243 63 

61000 

61874 19 

(iOOOOO 

608598 00 

38 

38 54 

82 

83 18 

18000 

18257 96 

62000, 

62888 52 

700000. 

710032 00 

39 

39 56 

83 

84 19 

19000 

19272 29 

63000 

63902 85 

800000 

811465 00 

40 

40 57 

84 

85 20 

20000 

20286 62 

64000 

64921 18 

900000 

912897 00 

41 

41 59 

85 

86 22 

21000 

21300 95 

65000 

65931 52 

1000000 

1014331 00 

42 

42 60 

86 

87 23 

22000 

22315 28 

66000 

66945 85 



43 

43 62 

87 

88 25 

23000 

23329 61 

67000 

67960 18 



1 44 

44 63 

88 

89 26 

24000 

24343 94 

68000 

68974 51 




100 lbs. Spanish equal to 101 lbs Avol -Anpois 


( 24 ) 






































ARROBAS OF SPAIN AND BUENOS AYRES, 

REDUCED TO POUNDS AVOIRDUPOIS. 


1 Atjrh-ra _/ Castilian Libras.* 

I 25.3583 Pounds Avoirdupois. 


Arrobas. 

Bbs. 

Arrobas. 

ft)S. 

Arrobas. 

fts. 

Arrobas. 

lbs. 

Arrobas. 

ft)8 

1 

25.36 

25 

633.96 

49 

1,242.56 

73 

1,851.16 

97 

2,459.76 

2 

50.72 

26 

659.32 

50 

1,267.92 

74 

1,876.51 

98 

2,485.11 

3 

76.07 

27 

684.67 

51 

1,293.27 

75 

1,901 87 

99 

2,510.47 

4 

101.43 

28 

710.03 

52 

1,318.63 

76 

1,927.23 

100 

2,535 83, 

5 

126.79 

29 

735.39 

53 

1,343.99 

77 

1,952.59 

200 

5,071.66 

6 

152.15 

30 

760.75 

54 

1,369.35 

78 

1,977.95 

300 

7,607.49 

7 

177.51 

31 

786.11 

55 

1,394.71 

79 

2,003 31 

400 

10,143.32 

8 

202.87 

32 

811,47 

56 

1,420.06 

80 

2,028.66 

500 

12,679.15 

9 

228.22 

33 

836.82 

57 

1,445.42 

81 

2,054.02 

600 

15,214.98 

ir 

253.58 

34 

862.18 

58 

1,470.78 

82 

2,079.38 

700 

17,750.81 

11 

278.94 

35 

887.54 

59 

1,496.14 

83 

2,104.74 

800 

20,286.64 

12 

304.3 

36 

912.9 

60 

1,521.5 

84 

2,130 1 

900 

22,822.47 

13 

329.66 

37 

938.26 

61 

1,546.86 

85 

2,155.46 

1000 

25,358.3 

U 

355.02 

38 

963.62 

62 

1,572.21 

86 

2,180.81 

2000 

50,716 6 

16 

380.37 

39 

988.98 

63 

1,597.57 

87 

2,206.17 

3000 

76,074.9 

16 

405.73 

40 

1,014.33 

64 

1,622.93 

88 

2,231.53 

4000 

101,4.33.2 

17 

431.09 

41 

1,039.69 

65 

1,648.29 

89 

2,256 89 

5000 

126,791.5 

18 

456.45 

42 

1,065.05 

66 

1,673.65 

90 

2,282.25 

6000 

152.149.8 

19 

481.81 

43 

1,090.41 

67 

1,699.01 

91 

2,307.61 

7000 

177,508.1 

20 

507.17 

■44 

1,115.77 

68 

1.724.36 

92 

2,332.96 

8000 

202,866.4 

21 

532.52 

45 

1,141.12 

69 

1,749.72 

93 

2,358 32 

9000 

228,224.7 

22 

557.88 

46 

1,166.48 

70 

1,775.08 

94 

2,383.68 

10000 

253,583. 

23 

583.24 

47 

1.191.84 

71 

1,800.44 

95 

2,409.04 

llOflO 

278,941. 

24 

608.6 

48 

1,217.2 

72 

1,825.8 

96 

2,434.4 

12000 

304,300. 


* See ante, Table of “ Castilian Libras.” 


PORTUGUESE AND BRAZILIAN ARROBAS, 

REDUCED TO POUNDS AVOIRDUPOIS. 


32 Arratels or Libras. 
32.3792 Pounds Avoirdupois. 


Arratels 

or 

Libras. 

Arrobas. 

lbs. 

Arrobas. 

lbs. 

Arrobas. 

fts. 

Arrobas. 

ft)S. 

Arrobas. 

5)s. 


1 

1.01 

17 

H550.45 

43 

1,392.31 

69 

2,2.34.17 

95 

3,076.03 

2= 

1 

2.02 

18 

582.83 

44 

1,424.68 

70 

2,266.54 

96 

3,108.4 

3= 

3 

3.04 

19 

615.21 

45 

1,457.06 

71 

2,298.92 

97 

3,140.78 

4= 

U 

4.05 

20 

647.58 

46 

1,489.44 

72 

2,331.3 

98 

3,173.16 

6= 


5.06 

21 

679.96 

47 

1,521.82 

73 

2,363.68 

99 

.3,205.54 

6 = 


6.07 

22 

712.34 

48 

1,554.2 

74 

2,396.06 

100 

3,237.92 

7= 

1 0 

7.08 

' 23 

744.72 

49 

1,586.58 

75 

2,428.44 

200 

6,475.84 

8= 

3 ^ 

8.10 

24 

777.1 

50 

1,618.96 

76 

2,460.82 

300 

9,713.76 

16= 

Al 

16.19 

25 

809.48 

51 

1,651..34 

77 

2,49.3.2 

400 

12,951,68 

24= 

% 

24.28 

26 

841.86 

52 

1,683.72 

78 

2,525.58 

500 

16,189.6 

32= 

1 

32.38 

27 

874.24 

53 

1.716.1 

79 

2,557.96 

600 

19,427.52 


2 

64 76 

28 

906.62 

54 

1,748.48 

80 

2,590.34 

700 

22,665.44 


3 

97.14 

29 

939. 

55 

1,780.86 

81 

2,622.72 

800 

25,903.36 


4 

129.52 

30 

971.38 

66 

1,813.24 

82 

2,655.09 

900 

29,141.28 


5 

161.9 

31 

1,003.76 

57 

1,845.62 

83 

2,687.47 

1000 

32,379.2 


6 

194,28 

32 

1,036.14 

58 

1,878. 

84 

2,719.85 

2000 

64,758.4 


7 

226.65 

33 

1.068.52 

59 

1,910.37 

85 

2,752.23 

.3000 

97.137.6 

1 

8 

259.03 

34 

1,100.9 

60 

1,942.75 

86 

2,784.61 

4000 

129.516.8 


9 

291.41 

35 

1,133.28 

61 

1,975.13 

87 

2,816.99 

5000 

161,896. 


10 

323.79 

36 

1,165.66 

62 

2,007.51 

88 

2,849.37 

6000 

194,275.2 


11 

356.17 

37 

1,198.04 

63 

2,039.89 

89 

2,881.75 

7000 

226,654.4 


12 

388.55 

38 

1,230.42 

64 

2,072.27 

90 

2,914.13 

8000 

259,033.6 


13 

420.93 

39 

1,262 8 

65 

2,104.65 

91 

2,946.51 

9000 

291,412.8 


14 

453.31 

40 

1,295.17 

66 

2,137.03 

92 

2,978.89 

10000 

32,3,792. 


15 

485.69 

41 

1,327.55 

67 

2,169.41 

93 

3,011.27 

11000 

356,171.2 


16 

518.07 

42 

1,359.93 

68 

2,201.79 

94 

3,043.65 

12000 

388,550.4 

-i 



( 25 ) 



























































TABLE OF DUTIES ON GLASS. 


Greatest 
Dimensions 
in Inches 
Square ; 
for Opposite 
Rates, 

To wit— 
Not Over 

Contents 
in Square 
Inches. 

Description of Glass and Rates of Duty. 

Fluted, Rolled 
or Rough Plate, 
Per Sq. Foot, 
of not over 1 lb. 
in Weight. 

Unpolished 
Cylind’r, Cr’wn 
and Common 
Window. 
Per Pound. 

Polished 
Cylinder and 
Crown, 

Per Sq. Foot, 

Cast Polished 
Plate, 

Unsilvered, 
Per Sq. Foot. 

Silvered Plate- 
Glass and 
Looking - Glass 
Plates, 

Framed or Un¬ 
framed. 

Per Sq. Foot.’*’ 

10 by 15 

150 

^ ct.f 

i/s Cts.f § 




16 by 24 

384 

1 ct.f 

lY Ct8.f§ 

4 cts.^ 

5 cts.^ 

6 cts.^ 

24 by 30 

720 

1 Yz cts.f 

cts.f§ 

6 cts.^ 

8 cts.^ 

10 cts.§ 

24 by 36 
All Over 

864 

2 cts.f 

2 cts.f 

2Y cts.^ 
cts. 

Above 24 by 30 and not above 24 by 60— 

24 by 60 

1440 

All Glass of this Class, 
if ground, smooth’d 
or otherwise ob¬ 
scured, is subject to 
same duty as cast 
polish’d Plate Glass 
unsilvered. 


20 cts.§ 

25 cts.^ 

35 cts.^ 

All above 24 by 60— 

All Over 

24 by 60 



40 cts.^ 

50 cts.§ 

60 cts.| 


* All frames to pay, in addition to these rates, the same duties to which they would be subject 
if separately imported. Under a Treasury decision of July 3, 1863, addressed to the Collector 
of New York, the term Looking Glass Plates'^ was held to mean “ any kind of silvered glass 
used as looking-glasses, although not in fact plate glass p and it may be noted as a significant 
fact that in the present law the conjunction ^^and” is substituted for the ‘‘or” in the Act in 
force when the decision was made and in subsequent Acts prior to this.— [Editor.] 

t All fluted, rolled, or rough plate glass, weighing over 100 lbs. per 100 square feet, must 
pay an additional duty on the excess at the same rates as above. 

+ Provided, That unpolished cylinder, crown, and common window glass, imported in boxes, 
shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed 
thereon according to the actual weight of glass. 

§ 10 per cent, ad valorem to be added to all the above rates thus marked ( ^ ) ; to wit: On all 
cast polished piate glass, silvered or unsilvered, and cylinder, crown, or common window glass, 
if the glass is ground, obscured, frosted, sanded, enameled, beveled, etched, enil)ossed, engraved, 
stained, colored, or otherwise ornamented or decorated. But stained or painted window glass and 
stained or painted glass windows are dutiable at 45 per cent, ad valorem. 


PRICES OF COTTON YARN OR THREAD, 

In Sterling per lb., and in Marks and Francs per kilo., to equal 25 cts., 40 cts., 50 cts., 60 cts., 

70 cts., 80 cts., and |1 per lb. 



VALUED. 

Not over 
25 cts. 

Over 25 and 
not over 
40 cts. 

Over 40 and Over 50 and 
not over I not over 
50 cts. 1 60 cts. 

1 

Over 60 and 
not over 
70 cts. 

Over 70 and 
not over 
80 cts. 

Over 80 cts. 
and not 
over :^1. 

Over 9!1. 

10 cts. 

18 cts. 

23 cts. 

28 cts. 

33 cts. 

38 cts. 

48 cts. 

50 per cent, 
ad val. 

Sterling 
per lb. 
Marks 
p’r kilo. 
Francs, 
p’r kilo. 

1/0.329 

2.31i 

2.86 

1/7.7275 

3.70i 

4.57i 

2/0.656 

4.63+ 

5.7U 

2/5.59 

5.55f 

6.861 

2/10.532 

6.48^ 

8.00 i 

3/3.449 

7.41 

9.15 

4/1.317 

9.26 i 

11.43,«^ ■ 

All over 
4/1.317 

9.26^ 

11.433?^ 
_1 


(2G) 






























































EXAMPLES. 


27 


EXAMPLES 


Illustrating Tables on pages 28 and 29. 


( 1 -) 

19^ Inches. 


( 2 .) 

21inches. 


H)2318 Lin. yds. 
12)1159 V, 

96 7-12 1-12 of 
1255 7-12 Sq. yds. 


2) 2654 Lin. yds. 

6)1327 U 
6)221 kof^ 

37 }iofy^of}4 

1585 Sq. yds. 


(3.) 

24)^ Inches. 


2 ) 2340 Lin. yds. 

3) 1170 
12>390 

32^ 1-12 of of 
1592)^ Sq. yds. 


(4.) 

28)^ Inches. 


2) 24'^0 Lin yds. 

2)1215 

6)608 Uofli. 

JOl >hofkofJ4 

1924 Sq. yds. 


(5.) 

41)^ Inches. 

6)3618 Lin. yds. 
12 )603 i^on. 

4221 

50 1-12 of off. 
4171 Sq. yds. 


( 6 .) 

60)^ Inches. 


3)3936 Lin. yds. 

6)1312 1^. 

4)219 ^of^. 

^of^of^. 

5522 Sq. yds. 


(7.) 

Inches. 


8 >1260 Lin. yds. 
9j 630 
157 3^. 

140 1-9. 

2187 Sq. yds. 


( 8 .) 

66)^ Inches. 

6)3666 Lin. yds. 

12;611 34 off. 

3055 

51 1-12 of 34 on. 

3106 I answer to 

__ 1 original. 

6772 Sq. yds. 


To reduce Lineal Metres, Aunes, and Berlin Ells to Lineal yards, proceed 
as follows: 

Metres, by adding to their number, and -Jg of y?,^ ; Aunes, by add¬ 

ing to their number or 25 per cent, thereof; and Berlin Ells,* by multipl 3 'ing 
their number by .7294, or by .73, which is s^ifficiently accurate for ordinary 
purposes. 

To reduce the lineal yards thus obtained to square yards, the above table 
may, of course, be used as in other cases. 


Examples. 


]■ 3666 Lin. Metres 6634 in. wide. 

305.5 1-12 on. 

36) 36.6 1-100 on. 

_LO 1-36 of 1-100 on. 

6)4009.1 Lineal yards. 

1 2)668.2 34 off. 

3340.9 

55.7 1-12 of 34 on. 

3396.6 

4009.1 add Lineal yards. 

7405.7 Square yards. 


4)1260 Lin. Aunes 6234 in* wide. 
315 34 on. 

1575 Lineal yards. 

787 34 on. 

197 34 on. 

175 1-9 on. 

2734 Square yards. 



3936 Lin. Berlin Ells 5034 in.wida 

_ .n 

11808 

27552 


3)2873.28 Lineal yards. 
6)957.76 34. 

4)159.62 34 of 34 . 

39.90 34 of 34 of 34- 


4030.56 Square yards. 


• Ells of Brabant by mi iltiplylng their number by .766, and Ells of Vienna by .8®2. 


RULE 

For Reducing Lineal Metres (width in Centimetres) to Square Yards. 

Add to the number of square metres one-fifth (or 20 per cent.) thereof, less 
^ (or at the rate of 4 per 1000), and the product will be square yards. 

Thus: 1000 lineal metres, 50 centimetres wide, equal 500 square metres. 
500 square metres + i less (or 4 per 1000) equal 600 less 2; that is, 598 
square yards. This rule is so closely accurate that it requires nearly 68,000 
sq metres to make a difference of one sq. yard from the true number. 











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REDUCING LINEAL YARDS, FROM i INCH TO 72 INCHES WIDE, TO SQUARE YARDS. 



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LINEAL METRES, 

FROM J INCH TO 72 INCHES WIDE, REDUCED TO SQUARE YARDS. 

Lineal Metre = 39.37 Lineal Inches; Centimetre = .3937 of a Lineal Inch, according to the Act of July 28th, 1866. 2.54 Centi¬ 

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1123.99 

1154.37 

1184.75 

1215.12 

1245.60 

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1306.26 

1336.64 

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2065.71 

2096.09 

2126.47 

2156.74 

2187.22 

85.06 

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100.25 

103.29 

106.32 

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215.68 

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82.02 

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( 33 ) 












































































LINEAL METRES (width in centimetres) REDUCED TO SQUARE YARDS. 

Lineal Metre = 39.37 Lineal Inches, and Centimetre = .3937 of a Lineal Inch, according to the Act of July 2Sth, 1866. 2.54 Centimetres 

= almost 1 Lineal Inch. See preceding Table. See also Rule for Computing, page 27. 



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( 34 ) 







































































































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113.62 

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63.51 

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65.66 

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87.07 

88.02 

88.98 

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92.81 

93.77 

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48.56 

49.39 

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51.07 

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54.42 

55.25 

56.09 

56.93 

57.77 

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60.28 

61.11 

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65.3 

66.14 

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67.81 

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70.32 

71.16 

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72.84 

73.67 

74.51 

75.35 

76.18 

77.02 

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81.21 

82.04 

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141.62 

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71.76 

34.68 

35.28 

35.88 

36.48 

37.08 

37.67 

38.27 

38.87 

39.47 

40.07 

40.66 

41.26 

41.86 

42.46 

43.06 

43.65 

44.25 

44.85 

45.45 

46.05 

46.64 

47.24 

47.84 

48.44 

49.04 

49.63 

50.23 

50.83 

51.43 

52.03 

52.62 

53.22 

53.82 

54.42 

55.02 

55.61 

56.21 

66.81 

67.41 

rH 

O CO C-1 

X xoi 

tC tO 4.0 

49.8 

27.75 

28.23 

28.7 

29.18 

29.66 

30.14 

30.62 

31.1 

31.57 

32.05 

32.53 

33.01 

33.49 

33.97 

34.44 

34.92 

35.4 

35.88 

! 36.36 
36.84 
37.31 

37.79 

38.27 

38.75 

39.23 

39.71 

40.19 

40.66 

41.14 

41.62 

42.1 

42.58 

43.06 

43.53 

44.01 

44.49 

44.97 

45.45 

45.93 

46,4 

46.88 

47.36 

57.84 

20.81 

21.17 

21.53 

21.89 

22.25 

22.6 

22.96 

23.32 

23.68 

24.04 

24.4 

24.76 

25.12 

25.47 

25.83 

26.19 

26.55 

26.91 

27.27 

27.63 

27.99 

28.34 

28.7 

29.06 

29.42 

29.78 

30.14 

30.5 

30.86 

31.22 

31.57 

31.93 

32.29 

32.65 

33.01 

33.37 

33.73 

34.09 

34.44 

^ CO CM 

X rH lO 

Tfi »d id 

X X CO 

35.88 

13.87 

14.11 

14.35 

14.59 

14.83 

15.07 

15.31 

15.55 

15.79 

16.03 

16.27 

16.5 

16.74 

16.98 

17.22 

17.46 

17.7 

17.94 

18.18 
18.42 
18.66 , 

18.9 

19.14 

19.37 

19.61 

19.85 

20.09 

20.33 

20.57 

20.81 

21.05 

21.29 

21.63 

21.77 

22.01 

22.25 

22.48 

22.72 

22.96 

23.2 

23.44 

23.68 

23.92 

CO X 

05 o T-t 

♦ • • 

CO l> 

7.3 

7.42 

7.53 

7.65 

7.77 

7.89 

8.01 

8.13 

8.25 

£>• 05 •H 

X Tf O 

X* X* X 

X uO 

I'' X 05 

x’ X* X 

05 iH X 

O X 

« # ♦ 

05 05 05 

lO r^05 
iC CO 

• • • 

05 05 05 

9.81 

9.93 

10.05 

10.17 

10.29 

10.41 

10.52 

10.64 

10.76 

10.88 

11. 

11.12 

11.24 

11.36 

11.48 

11.6 

11.72 

11.84 

11.96 

CO 

CM CO TJ4 

« • • 

I'- X 
lO CO 

• • « 

05 

X r-i 

• • • 

r-l 'M X 
(M CO ^ 

• • • 

CO'^iO 
uO CO 

• • # 

CO 

X 05 o 

X 05 
ri CM 

^ r-' CM 
iC CO 

X X 

X 05 O 

to CC CO 

1-t CM CO 

X 05 
TMO CO 

rH 

X 05 o 

CM X X 
rH CM X 

Tf 4 0 CO 

Tf lO CO 

o 

CO CO CO 

CO CO o 

cOl^t> 

t^I> l> 


1- X 

XXX 

XXX 

X GO 05 

05 05 05 

05 05 05 

• • » 

05 05 O 

OOO 

OOO 

• 

O 


lO tO Tfi 
tO CO 1> 

• • # 

X X 
CC 05 O 

• « • 

CM rH 

rH 04 X 

rH 

TJH iO CO 

05 05 
t> X 

XXX 
05 O rH 

O O CO 
CM X ^ 

CO to to 
to CO o 

lO 

X05 O 

X X CM 
rH CM X 

CM CM rH 
Tp tO CO 

rH 

to X 05 

05 05 05 
05 O f-H 

X X to 
CM X 

t- 

to 

lO lO tO 

iC tO CO 

o CO CO 

CO CO CO 

CO CO CO 

CO i> o 

joo JO 

to lo lO 

lot^X 

XXX 

X X X 

XXX 

X 05 05 

• 44 

05 05 05 

d 

CC Tf O'! 

X C5 o 

# ♦ • 

rH C5 !*• 
rH 1-^ CM 

• • • 

CO X 

X uO 

# • « 

r^ 05 X 
CO CO 4> 

CO X 

X 05 o 

1-1 X 
1-H 04 CM 

CO lO X 
X lO 

rH X 

CO to o 

CO lO X 
X 05 o 

CM X 
i-H CM CM 

to lO X 
X lO 

C4 05 

CO lo 

to lO 

X 05 o 

CM 05 

rH CM-CM 

X 

Ttl lO 

O »C tC 

lO lO tO 

to lO tO 

to tO CO 

CO CO CO 

CO CO CO 

CO CO CD 

CO CO to 

to 1 .^ lo 

totot>» 

t^t^to 

to to X 

X* X* X 

GO 

CO X rH 
rH CM X 

X CM 

X to 

• • • 

05 CO 
tO CC l> 

• • • 

rH X 

X X w5 

CM05 1> 
O O rH 

rH X 
04 X X 

tox 

lO CO 

i> rH 

CO t- X 

X CO X 
X 05 o 

r^ r-" CM 

rH 05 CO 
CO X 

X to 
to CO CO 

to CM 05 
to X X 

CO X 
050rH 

X 

rH 



r}< 

Tji 

lO tO o 

lO lO tO 

lO lO lO 

lO lO lO 

lO lO CO 

CO CO CO 

cd CO CO 

coco O 

CO CD CO 

• • • 

CO 

4 

r- 

t> X 05 
iC lO 

« • • 

to rH t- 
CO I> I> 

• • • 

X 05 lO 
X X 05 

r-» CO X 
O O rH 

05 lO 1-H 
r-i CM X 

1> X X 
X 

^ CO 

to CO CO 

04 X 
lo to X 

CO CM 
05 05 O 

X 

O CM 

CO CM X 
CM X X 

lO tO 

CM XTt< 
CO CO 

CO CM 
X X 05 

X 

05 

XXX 

XXX 

XXX 

^ ^ 


TJH 

Tf Tf 


Tji lO 

to lO tO 

lO tO tO 

lO tO tO 

• 4 * 

lO tO tO 

4 • • 

to tO tO 

to’ 

CM 

X X 
CM* CM CM* 

CM rH 

05 05 O 

CM* CM* x’ 

CO rH CO 
O rH rH 

x’ X* X* 

rH lO 

CM CM X 

• « • 

XXX 

to TtH 

XXX 

05 05 

lO tO 

XXX 

•^x X 
CO CO to 

• • 4 

XXX 

X X to 
lo X X 

XXX 

3.92 

3.97 

4.02 

to rH CO 

CO rH t*H 

rH CO rH 

CM CM X 

4.35 

4.4 

4.45 

Tf 05 

to tO to 

TjH 

'rr 

CO CO 

-<1^ 

4.78 

X CM O 

O rH rH 

CM CM CM 

05 CM CO 
rH CM CM 

CM* CM* CM 

X 

XXX 
CM* CM* CM 

2.4 

2.44 

2.48 

rH lO X 
tO tO tO 

CM* CM* CM 

CM CO 05 
CD CO CO 

CM CM* CM 

2.73 

2.76 

2.8 

2.83 

2.87 

2.91 

X rH 
05 05 O 

cm’cm’x 

to 05 04 
O O rH 

• • 4 

XXX 

CO 05 X 
rH rH CM 

4 • • 

XXX 

to 

CM X X 

4 ♦ • 

CO X X 

to rH 

X hH 

XX* cd 

XCMiO 
Tfi tO to 

CO CO CO 

3.59 

05 rH 

X TT 

CD X rH 
lO 

X lO X 
to tO tO 

X lO 
CD CO CO 

JO CM 

CO O I> 

lO O 05 
t^JOO 

CMt}<0 

XXX 

05 -H r#< 

X 05 05 

CO 05 rH 

05 05 O 

CO cox 
ooo 

X iO 
^ rH 

X CM 
rH CM CM 

to to 

CM CM X 

CM 

XXX 

05 

X 

tH rH rH 

rH ^ rH 

rH r-i rH 

rH rH rH 

rH rH rH 

rH rH rH 

rH rH t—i 

rH rH ^ 

1 -t rH CM 

CM CM Cl 

CM CM CM 

CM CM CM 

CM CM CM 

CM CM CM 

CM* 


+++ 
CO lO 
CO iC 

o o ^ 

CO 


+++ 

lO 

Ci i-H CO 
lO 


^ CO CO 
lO Oi 
CO I'* 00 
1- 


CO (N 
CO IlO 
O 1 -t 
X 00 00 


CO cO 
XXX 


o o a> 

X »-0 CO 
X ^ 
XXX 


+++ +++ 


C5 Oi X 
X o 04 

CO OJ X 
05 05 


X 1^ 

CO X 
lO CO 
05 05 05 


+ + H~ 

l> CO CO 
O CM 
X 05 O 
05 05 O 


+ + + 
lO lO tO 
CO X O 
1-H CM 

o o o 


+ + + 

Tj< X 
CM rjH CO 
lO CO l> 

ooo 


+ + + 
X X CM 
X O CM 
X O .-H 
O r-^ rH 


+ + + +-h+ + 


CM 
^ZOOO 
CM X 


rH O O 
O CM 
CO I'- 00 


05 

lO 

05 




CO X 

X CM 
CO CM 

X CM CO 

to Tf 1 -H 

to 05 X 
rH O O 
O rji X 

XtOM 
CO O 

05 05 X 
rH tO 05 

05 CO X 

rH lO 

I'- to CO 
X rH 

to 

05 C^4 CO 

to to ^ 

tO 05 X 

rH X tO 
O X t^ 
^ X CM 
^ to 

CM 05 O 
rH TTf X 
CM rH O 
05 X 

X 

CM CO 05 
O 05 X 
rH HP X 

•H X 
X o 
X to to 
CM CO O 

tO CM 05 
HP X rH 
CO lO tO 
HP X CM 

CO X 
lO 05 X 
X X 
CO O HP 

HP rH 
CO O Hp 
CM CM rP 
X CM CO 

X »0 CM 
rH tO 
O O 05 
O 

<55 CO X 
X CM CO 
XXl'-. 
rH lO 05 

X 

CM X X 
CM CM CM 

CM CM CM 

td -Q to 
CM CM CM 

CO CO 

CM CM CM 

to X 
CM CM CM 

X 05 05 
CM CM CM 

0500 
CM X X 

rH 

XXX 

CM CM X 
XXX 

X X HP 
XXX 

Hp tO tO 
XXX 

tO CO CO 
XXX 

lot'-t^ 

XXX 

XXX 

XXX 

05* 

X 

X05Q 

rH CM X 
CO CO CO 

64 

65 

66 

r-- X 05 

CO coco 

O rH CM 

X tO 

CO t^X 
i^toto 

05 O rH 
t^XX 

CM X HP 
XXX 

to CD t^ 
XXX 

X 05 o 

X X 05 

iH CM X 
05 05 05 

HP lO CO 
05 05 05 

lo X 05 
05 05 05 

o 

o 


( 35 .) 


3 




































































































































Weight per Lineal Yard, Meter and Aune to Equal 4 ounces 

PER Square yard. 


Width of 

Weight per 

Weight per 

Weight per 

Width of 

Weight per 

Weight per 

Weight per 

goods. 

lineal yard. 

lin. meter. 

lin. aune. 

goods. 

lineal yard. 

lin. meter. 

lin. aune. 



oz. 

oz. 

OZ. 



oz. 

oz. 

oz. 

18 inches. 

2 

2.187 

2.50 

335 

inches. 

dJ22 

4.070 

4.652 

18i 

H 

2.055 

2.247 

2.569 

34 

tt 

’ ‘ 35 

4.131 

4.722 

19 

n 

2.111 

2.308 

2.638 

345 

tt 

3.833 

4.192 

4.791 

19^ 

l( 

2.166 

2.369 

2.708 

35 

ti 

3.888 

4.252 

4.861 

20 

it 

2.222 

2.430 

25 

355 

tt 

3.944 

4.313 

4.930 

20i 

ti 

2.277 

2.491 

2.847 

36 

ti 

4. 

4.374 

5. 

21 

i( 


2.551 

2.916 

364 

tt 

4.055 

4.435 

5.069 


it 

2.388 

2.612 

2 986 

37 

ft 

4.111 

4.495 

5.138 

22 

it 

2| 

2.673 

3.055 

375 

tt 

4 | 

4.556 

5.208 

22^ 


24 

2.734 

35 

38 

tt 

4.222 

4.617 

5.277 

23 

ti 

2| 

2.795 

3.194 

385 

tt 

4.277 

4.678 

5.347 

23J 

tt 

2.611 

2.855 

3.263 

39 

tt 

44 

4.738 

5.416 

24 

a 

2| 

2.916 

35 

394 

tt 

4.388 

4.799 

5.486 

24i 

tt 

2.722 

2.977 

3.402 

40 

tt 

4| 

4.861 

5f 


« 

25 

3.037 

3.472 

405 

tt 

44 

4.922 

51 

254 

it 

2.833 

3.098 

3.541 

41 

tt 

4f 

4.982 

5.694 

26 

it 

2f 

3.159 

3.611 

415 

tt 

4.611 

5.043 

5.763 

26J 

tt 

2.944 

3.220 

3.680 

42 

tt 

4§ 

5.104 

• 

5.833 

27 

it 

3. 

3.280 

3| 

425 

tt 

4.722 

5.165 

5.902 

27^ 

ti 

3.055 

3.341 

3.819 

43 

tt 

44 

5.225 

5.972 

28 

tt 

3.111 

3.402 

08 

435 

tt 

4.833 

5.286 

6.041 

28i 

tt 

35 

3.463 

3.958 

44 

it 

4| 

5.347 


29 

tt 

3.222 

3.523 

4.027 

444 

(• 

4.944 

5.408 

6.180 

29^ 

ti 

3.277 

3.584 

4.097 

45 

tt 

5. 

5.468 

6^ 

30 

ti 

35 

3.645 

45 

454 

tt 

5.055 

5.529 

6.319 

304 

ti 

3.388 

3.706 

4.236 

46 

tt 

5.111 

5.590 

6.388 

31 

it 

3i 

3.766 

4.305 

464, 

tt 

34 

5.651 

6.458 

314 

tt 

34 

3.827 

4| 

47 

tt 

5.222 

5.711 

6.527 

32 

it 

3| 

3.888 

4^ 

474 

tt 

5.277 

5.772 

6.597 

32^ 

ti 

3.611 

3.949 

4.513 

48 

tt 

^3 

5.833 

ea 

33 

tt 

. 31 

4.009 

4.583 







French Centimeters Reduced to Inches. 


Cms. 

Inches. 

Cms. 

Inches. 

Cms. 

Inches. 

Cms. 

Inches. 

Cms. 

Inches. 

1 

.3937 

31 

12.20 

61 

24.02 

91 

35.83 

121 

47.64 

2 

.7874 

32 

12.60 

62 

24.41 

92 

36.22 

122 

48.03 

3 

1.18 

33 

13. * 

63 

24.80 

93 

36.61 

123 

48.43 

4 

1.57 

34 

13.39 

64 

25.20 

94 

37.01 

124 

48.82 

5 

1.97 

35 

13.78 

65 

25.59 

95 

37.40 

125 

49.21 

6 

2.36 

36 

14.17 

66 

25.98 

96 

37.80 

126 

49.61 

7 

2.76 

37 

14.57 

67 

26.38 

97 

38.19 

127 

50. 

8 

3.15 

88 

14.96 

68 

26.77 

98 

38.58 

128 

50.39 

1 9 

3.54 

39 

15.35 

69 

27.17 

99 

38.98 

129 

50.79 

10 

3.94 

40 

15.75 

70 

27.56 

100 

39.37 

130 

51.18 

11 

4.33 

41 

16.14 

71 

27.95 

101 

39.76 

131 

51.57 

12 

4.72 

42 

16.54 

72 

28 35 

102 

40.16 

132 

51.97 

13 

5.12 

43 

16.93 

73 

28.74 

103 

40.55 

133 

52.36 

1.4 

5.51 

44 

17.32 

74 

29.13 

104 

40.94 

134 

52.76 

15 

5.91 

45 

17.72 

75 

29.53 

105 

41.34 

135 

53.15 

16 

6.30 

46 

18.11 

76 

29.92 

106 

41.73 

136 

53.54 

17 

6.69 

47 

18.50 

77 

80.31 

107 

42.13 

137 

53.94 

18 

7.09 

48 

18.90 

78 

30.71 ‘ 

108 

42.52 

138 

54.33 

19 

7.48 

49 

19.29 

79 

31.10 

109 

42.91 

139 

54.72 

20 

7.87 

50 

19.69 

80 

31.50 

110 

43.31 

140 

55.12 

21 

8.27 

51 

20.08 

81 

31.89 

111 

43.70 

141 

55.51 

22 

8.66 

52 

20.47 

82 

32.28 

112 

44.09 

142 

65 91 

23 

9.06 

53 

20.87 

83 

32.68 

113 

44.49 

143 

56 30 

24 

9.45 

54 

21.26 

84 

33.07 

114 

44.88 

144 

56.69 

25 

9.84 

55 

21.65 

85 

33.46 

115 

45.28 

145 

57.09 

26 

10.24 

56 

22.05 

86 

33.86 

116 

45.67 

146 

57 48 

27 

10.63 

57 

22.44 

87 

34.25 

117 

46 06 

147 

57.87 

28 

11.02 

58 

22.83 

88 

34.65 

118 

46.46 

148 

68 27 

29 

11.42 

59 

23.23 

89 

35.04 

119 

46.85 

149 

58 66 

30 

11.81 

60 

23.62 

1 

90 

35.43 

120 

47.24 

150 

69!o6 


( 36 ) 













































































N 


Table for Silk Pile Fabrics, Plushes, etc.. Showing the Patio 

OF W^EIGHT TO PrICE, WHICH WILL ENABLE THE IMPORTER TO SEE 
AT A GtLANCE whether HIS GoODS ARE LiABLE TO A PUTY OF 50 
PER CENT. AD VALORExM, OR TO THE COMPOUND DuTY. 


y 


CQ 

O 

a 

oS 

Vh 

•rH 

a> 

Goods containing less than 75 
per cent, in weight of silk. 

Goods containing 75 p’r cent, and 
over in weight of silk. 

Price in Sterling. 

Ratio of French 
francs to 

^ Ratio of German 
marks to 

Ratio of French 
francs to 

Ratio of German 
marks to 


Oz. 

Kilog. 

Oz. 

Kilog. 

Oz. 

Kilog. 

Oz. 

Kilog. 

s. 

d. 

1 

.721 

.0204 

.889 

.0252 

.3088 

.0088 

.3808 

.0101 

1 

6 

2 

1.441 

.0409 

1.777 

.0504 

.6176 

.0175 

.7616 

.0216 

1 

9 

3 

2.162 

.0613 

2.666 

.0756 

.9264 

.0263 

1.142 

.0324 

2 


4 

2.882 

.0817 

3.554 

.1008 

1.235 

.oa5 

1.523 

.0432 

2 

3 

5 

3.603 

.1021 

4.443 

.1259 

1.544 

.0438 

1.904 

.054 

2 

6 

6 

4.323 

* .1226 

5.331 

.1511 

1.853 

.0525 

2.285 

.0648 

2 

9 

hf 

i 

5.044 

.1430 

6.22 

.1763 

2.162 

.0613 

2.666 

.0756 

3 


8 

5.764 

.1634 

7.108 

.2015 

2.470 

.0701 

3.046 

.0864 

3 

3 

9 

6.485 

.1838 

7.997 

.2267 

2.779 

.0788 

3.427 . 

.0972 

3 

6 

10 

7.205 

.2043 

8.885 

.2519 

3.088 

.0876 

3.808 

.108 

3 

9 

11 

7.926 

.2247 

9.774 

.2771 

3.397 

.0963 

4.189 

.1188 

4 


12 

8.646 

.2451 

10.66 

.3023 

3.706 

.1051 

4.57 

.1295 

4 

3 

13 

9.367 

.2655 

11.55 

.3275 

4.014 

.1138 

4.95 

.1403 

4 

6 

14 

10.09 

.2860 

12.44 

.3527 

4.323 

.1226 

5.331 

.1511 

4 

9 

15 

10.81 

.3064 

13.33 

.3778 

4.632 

.1313 

5.712 

.1619 

5 


16 

11.53 

.3268 

14.22 

.4030 

4.941 

.1401 

6.093 

.1727 

5 

3 

17 

12.25 

.3473 

15.11 

.4282 

5.25 

.1488 

6.474 

.1835 

5 

6 

18 

12.97 

.3677 

15.99 

.4534 

5.558 

.1576 

6.854 

.1943 

5 

9 

19 

13.69 

.3881 

16.88 

.4786 

5.867 

.1664 

7.235 

.2051 

6 


20 

14.41 

.4085 

17.77 

.5038 

6.176 

.1751 

7.616 

.2159 

7 


21 

15.13 

.4290 

18.66 

.529 

6.485 

.1839 

7.997 

.2267 

8 


22 

15.85 

.4494 

19.55 

.5542 

6.794 

.1926 

8.378 

.2375 

9 


23 

16.57 

.4698 

20.44 

.5794 

7.102 

.2014 

8.758 

.2483 

10 


24 

17.29 

.4902 

21.32 

.6045 

7.411 

.2101 

9.139 

.2591 

11 


25 

18.01 

.5107 

22.21 

.6297 

7.72 

.2189 

9.52 

.2699 

12 


26 

18.73 

.5311 

23.10 

.6549 

8.029 

.2276 

9.90 

.2807 

13 


27 

19.45 

.5515 

23.99 

.6801 

8.338 

.2364 

10.28 

.2915 

14 


28 

20.17 

.572 

24.88 

.7053 

8.646 

.2452 

10.66 

.3023 

15 


29 

20.90 

.5924 

25.77 

.7305 

8.955 

.2539 

11.04 

.3131 

16 


30 

21.62 

.6128 

26.66 

.7557 

9.264 

.2627 

11.42 

.3239 

17 



Goods cont’glGoods cont’g 
less than 75 75 p’r ct. and 


per ct. in w’t 
of silk. 


Ratio of ster¬ 
ling to 


Oz. 


1.363 

1.59 

1.817 

2.044 

2.271 

2.498 

2.725 

2.952 

3.179 

3.407 

3.634 

3.861 

4.088 

4.315 

4.542 

4.769 

4.996 

5.223 

5.45 

6.359 

7.267 

8.176 

9.084 

9.993 

10.90 

11.81 

12.72 

13.63 

14.53 

15.44 


over in w’t of 
silk. 


Ratio of ster¬ 
ling to 


Oz. 


.584 

.6813 

.7786 

.876 

.9733 

1.071 

1.168 

1.265 

1.363 

1.46 

1.557 

1.655 

1.752 

1.849 

1.947 

2.044 

2.141 

2.239 

2.336 

2.725 

3.115 

3.504 

3.893 

4.283 

4.672 

5.061 

5.45 

5.84 

6.23 

6.618 


The weight here given is the maximum weight that goods can weigh in 
order to come in at a duty of 50 per cent, ad valorem. Goods weighing more 
will be liable to a duty of S1.50 per pound and 15 per cent, ad valorem if con¬ 
taining less than 75 per cent, in weight of silk; or, if containing 75 per cent, 
and over in weight of silk, the duty will be $3.50 per pound and 15 per cent. 
• ad valorem. Example : Say all-silk plush, costing 25 francs per metre, and 
weighing 10 ounces j^er metre ; in price column we find 25, and opposite it 
and under caption of Goods containing 75 per cent, and over of silk,” in 
franc column, we find the limit weight to be 7.72 ozs.; therefore goods weigh¬ 
ing 10 ozs. weigh over the limit, and are liable to a duty of $3.50 per pound 
and 15 per cent, ad valorem. 


( 37 ) 





















































SPECIFIC DUTY PER LINEAL YARD ON COT- 

DIFFERENT WIDTHS OF INCHES AND HALF-INCHES 

ON THE SQUARE YARD BY THE 


Inch 

Widths. 

1 6 

cents. 

1 8 

cents. 

0 

cents. 

23^ 

cents. 

23^ 

cents. 

3 

cents. 

cents. 

4 

cents. 

4K 

cents. 

5 

cents. 

53^ 

cents. 

6 

cents. 

6% 

cents. 

7 

cents. 

6 

.27 

.30 

..33 

.38 

.42 

.50 

.58 

.67 

.75 

.83 

.92 

1. 

1.13 

1.17 

12 

.53 

.60 

.67 

.75 

.83 

1.00 

1.17 

1.33 

1.50 

1.67 

1.83 

2. 

2 . 2.5 

2.33 

18 

.80 

.90 

1.00 

1.13 

1.25 

1.50 

1.75 

2.00 

2.25 

2.50 

2.75 

3. 

3.38 

3.50 

ISK 

19 

.82 

.9214 

1.03 

1.16 

1.28 

1.54 

1.80 

2.06 

2.31 

2.57 

2.83 

3.08 

3.47 

3.60 

.84 

.95 

1.05 

1.19 

1.32 

1.58 

1.85 

2.11 

2.38 

2.64 

2.90 

3.17 

3.56 

3.69 

19K 

.87 

.9734 

1.08 

1.22 

1.35 

1.62 

1.90 

2.17 

2.44 

2.71 

2.98 

3.25 

3.66 

3.79 

20 

.89 

1 . 

1.11 

1.25 

1.39 

1.67 

1.94 

2.22 

2.50 

2.78 

3.06 

3.33 

3.75 

3.89 

20>^ 

21 

.91 

1.0234 

1.14 

1.28 

1.42 

1.71 

1.99 

2.28 

2.56 

2.85 

3.13 

3.42 

3.84 

3.99 

.93 

1.05 

1.17 

1.31 

1.46 

1.75 

2.04 

2.33 

2.63 

2.92 

3.21 

3.50 

*3.94 

4.08 


.96 

1.0734 

1.19 

1.34 

1.49 

1.79 

2.09 

2.39 

2.69 

2.99 

3.28 

3.58 

4.03 

4.18 

O*/ 

.98 

1.10 

1.22 

1.38 

1.53 

1.83 

2.14 

2.44 

2.75 

3.06 

3.36 

3.67 

4.13 

4.28 

223^ 

1. 

1.1234 

1.25 

1.41 

1.56 

1.87 

2.19 

2.50 

2.81 

3.13 

3.44 

3.75 

4.22 

4.38 

23 

1.02 

1.15 

1.28 

1.44 

1.60 

1.92 

2.24 

2.56 

2.88 

3.19 

3.51 

3.84 

4.31 

4.47 

233^ 

1.04 

1.1734 

1.31 

1.47 

1.63 

1.96 

2.28 

2.61 

2.94 

3.26 

3.59 

3.92 

4.41 

4.57 

24 

1.07 

1.20 

1.33 

1.50 

1.67 

2. 

2.33 

2.67 

3. 

3.33 

3.67 

4. 

4.50 

4.67 

243^ 

1.09 

1.2234 

1.36 

1.53 

1.70 

2.04 

2.38 

2.72 

3.06 

3.40 

3.74 

4.08 

4.59 

4.76 

25 

1.11 

1.25' " 

1.39 

1.56 

1.74 

2.08 

2.43 

2.78 

3.13 

3.47 

3.82 

4.17 

4.69 

4.86 

25K 

1.13 

1.2734 

1.42 

1.59 

1.77 

2.12 

2.48 

2.83 

3.19 

3.54 

3.90 

4.25 

4.78 

4.96 

26 

1.16 

1.30 

1.44 

1.63 

1.80 

2.17 

2.53 

2.89 

3.25 

3.61 

3.97 

4.34 

4.88 

5.06 

26% 

1.18 

1.3234 

1.47 

1.66 

1.84 

2.21 

2.57 

2.94 

3.31 

3.68 

4.05 

4.42 

4.97 

5.15 

27 " 

1.20 

1.35' " 

1.50 

1.69 

1.87 

2.25 

2.62 

3. 

3.38 

3.75 

4.13 

4.50 

5.06 

5.25 

27V/ 

1.22 

1.3734 

1.53 

1.72 

1.91 

2.29 

2.68 

3.06 

3.44 

3.82 

4.20 

4.59 

5.16 

5.35 

28 ■ 

1.24 

1.40' “ 

1.56 

1.75 

1.94 

2.33 

2.72 

3.11 

3.50 

3.89 

4.28 

4.67 

5.25 

5.44 

28K 

1.27 

1.42>4 

1.58 

1.78 

1.98 

2.38 

2.77 

3.17 

3.56 

3.96 

4.35 

4.75 

5.34 

5 54 

29 

1.29 

1.45 

1.61 

1.81 

2.01 

2.42 

2.82 

3.22 

3.63 

4.03 

4.43 

4.84 

5.44 

5.64 

29>^ 

1.31 

1.4734 

1.64 

1.84 

2.05 

2.46 

2.87 

8.28 

3.69 

4.10 

4.51 

4.92 

5.53 

5.74 

30' " 

1.33 

1.50 

1.67 

1.88 

2.08 

2.50 

2.92 

3.33 

3.75 

4.17 

4.58 

5. 

5.63 

5.83 

30 X 

1.36 

1.5234 

1.69 

1.91 

2.12 

2.54 

2.97 

3.39 

8.81 

4.24 

4.66 

5.09 

5.72 

5.93 

31 ' 

1.38 

1.55 

1.72 

1.94 

2.15 

2.58 

3.01 

3.44 

3.88 

4.30 

4.74 

5.17 

5.81 

6.03 

313 ^ 

1.40 

1.5734 

1.75 

1.97 

2.19 

2.62 

3.06 

3.50 

3.94 

4.37 

4.81 

5.25 

5.91 

6.13 

32 

1.42 

1.60 

1.78 

2. 

2.22 

2.66 

3.11 

3.55 

4. 

4.44 

4.89 

5.34 

6. 

6.22 

323 ^ 

1.44 

1.6234 

1.65 

1.81 

2.03 

2.26 

2.71 

3.16 

3.61 

4.06 

4.51 

4.97 

5.42 

6.09 

6.32 

33 

1.47 

1.83 

2.06 

2.29 

2.75 

3.21 

3.67 

4.13 

4.58 

5.04 

5.50 

6.19 

6.42 

333 ^ 

1.49 

1.6734 

1.86 

2.09 

2.33 

2.79 

3.25 

3.72 

4.19 

4.65 

5.12 

5.59 

6.28 

6.51 

34 

1.51 

1.70 

1.89 

2.13 

2.36 

2.83 

3.30 

3.78 

4.25 

4.72 

5.19 

5.67 

6.38 

6.61 

343 ^ 

1.53 

1.7234 

1.92 

2.16 

2.39 

2.87 

3.35 

3.83 

4.31 

4.79 

5.27 

5.75 

6.47 

6.71 

35 

1.56 

1.75 

1.94 

2.19 

2.43 

2.91 

3.40 

3.89 

4.38 

4.86 

5.34 

5.84 

6.56 

6.81 

353 ^ 

1.58 

1.7734 

1.97 

2.22 

2.46 

2.96 

3.45 

3.94 

4.44 

4.93 

5.42 

5.92 

6.66 

6.90 

36 

1.60 

1.80 

2.00 

2.25 

2.50 

3. 

3.50 

4. 

4.50 

5. 

5.50 

6. 

6.75 

7. 

363^ 

1.62 

1.8234 

2.03 

2.28 

2.53 

3.04 

3.55 

4.05 

4.56 

5.07 

5.58 

6.09 

6.84 

7.10 

37 

1.64 

1.85 

2.06 

2.31 

2.57 

3.08 

3.60 

4.11 

4.63 

5.14 

5.65 

6.17 

6.94 

7.19 

3714 

1.67 

1.8734 

2.08 

2.34 

2.60 

3.12 

3.65 

4.16 

4.69 

5.21 

5.73 

6.25 

7.03 

7.29 

38 

1.69 

1.90 

2.11 

2.38 

2.64 

3.16 

3.69 

4.22 

4.75 

5.28 

5.81 

6.34 

7.13 

7.39 

38)4 

1.71 

1.9234 

2.14 

2.41 

2.67 

3.21 

3.74 

4.28 

4.81 

5.35 

5.88 

6.42 

7.22 

7.49 

89 

1.73 

1.95 

2.17 

2.44 

2.71 

3.25 

3.79 

4.33 

4.88 

5.41 

5.96 

6.50 

7.31 

7.58 

39>4 

1.76 

1.9734 

2.19 

2.47 

2.74 

3.29 

3.84 

4.39 

4.94 

5.48 

6.03 

6.59 

7.41 

7.68 

40 

1.78 

2.00 

2.22 

2.50 

2.78 

3.33 

3.89 

4.44 

5. 

5.55 

6.11 

6.67 

7.50 

7.78 

4034 

1.80 

2.0234 

2.25 

2.53 

2.81 

3.37 

3.94 

4.50 

5.06 

5.62 

6.19 

6.75 

7.59 

7.88 

41 

1.82 

2.05 

2.28 

2.56 

2.85 

3.41 

3.99 

4.55 

5.13 

5.69 

6.26 

6.84 

7.69 

7.97 

4134 

1.84 

2.0734 

2.31 

2.59 

2.88 

3.45 

4.03 

4.61 

5.19 

5.76 

6.34 

6.92 

7.78 

8.07 

42 

Half 

1.87 

2.10 

2.33 

2.63 

2.92 

3.50 

4.08 

4.66 

5.25 

5.83 

6.42 

7. 

7.88 

8.17 

Inch. 

.0222 

.0250 

.0277-f 

.03125 

.0347+ 

.0416+ 

.0486+ 

.0555+ 

.0625 

.0694+ 

.0763+ 

.0833+ 

.09375 

.0972+ 


( 38 ) 








































I 


\ 


i 


TON, WOOLEN AND OTHER FABRICS, AT 

TO EQUAL THE SEVERAL RATES PRESCRIBED 
TARIFF ACT OF OCTOBER 1, 1890. 


Inch 

Widths. 

8 

cents. 

10 

cents. 

11 

cents. 

12 

cents. 

14 

cents. 

19 

cents. 

22 

cents. 

28 

cents. 

30 

cents. 

1 

40 

cents. 

44 

cents. 

60 

cents. 

6 

1.33 

1.67 

1.83 

2. 

2.33 

3.17 

3.67 

4.67 

5. 

6.67 

7.33 

10. 

12 

2.67 

3.33 

3.67 

4. 

4.67 

6.33 

7.33 

9.33 

10. 

13.33 

14.67 

20. 

18 

4. 

5. 

5.50 

6. 

7. 

9.50 

11. 

14.00 

15. 

20. 

22. 

30. 


4.11 

5.14 

5.65 

6.17 

7.19 

9.76 

11.30 

14.39 

15.42 

20.56 

22.61 

30.83 

19 

4.22 

5.28 

5.81 

6.33 

7.39 

10.03 

11.61 

14.78 

15.83 

21.11 

23.22 

31.67 

19/^ 

4.33 

5.42 

5.96 

6.50 

7.58 

10.29 

11.92 

15.17 

16.25 

21.67 

^ 23.83 

32.50 

20 

4.44 

5.56 

6.11 

6.67 

7.78 

10.56 

12.22 

15.56 

16.67 

22.22 

24.44 

33.33 

‘20% 

4.56 

5.69 

6.26 

6.83 

7.97 

10.82 

12.53 

15.94 

17.08 

22.78 

25.06 

34.17 

21 

4.67 

5.83 

6.42 

7. 

8.17 

11.08 

12.83 

16.33 

17.50 

23.33 

25.67 

35. 

21K 

4.78 

5.97 

6.57 

7.17 

8.36 

11.35 

13.14 

16.72 

17.92 

23.89 

26.28 

35.83 

22 

4.89 

6.11 

6.72 

7.33 

8.56 

11.61 

13.44 

17.11 

18.33 

24.44 

26.89 

36.67 

22^ 

5. 

6.25 

6.87 

7.50 

8.75 

11.87 

13.75 

17.50 

18.75 

25. 

27.50 

37.50 

23 

5.11 

6.39 

7.03 

7.67 

8.94 

12.14 

14.06 

17.89 

19.17 

25.56 

28.11 

38.33 


5.22 

6.53 

7.18 

7.83 

9.14 

12.40 

14.36 

18.28 

19.58 

26.11 

28.72 

39.17 

24 

5.33 

6.67 

7.33 

8. 

9.33 

12.67 

14.67 

18.67 

20. 

26.67 

29.33 

40. 

243^ 

5.44 

6.80 

7.49 

8.17 

9.53 

12.93 

14.97 

19.06 

20.42 

27.22 

29.94 

40.83 

25 

5.56 

6.94 

7.64 

8..33 

9.72 

13.19 

15.28 

19.44 

20.83 

27.78 

30.56 

41.67 

25K 

5.67 

7.08 

7.79 

8.50 

9.92 

13.46 

15.58 

19.83 

21.25 

28.33 

31.17 

42.50 

26 

5.78 

7.22 

7.94 

8.67 

10.11 

13.72 

15.89 

20.22 

21.67 

28.89 

31.78 

43.33 

26K 

5.89 

7.36 

8.10 

8.83 

10.31 

13.99 

16.19 

20.61 

22.08 

29.44 

32.39 

44.17 

27 

6. 

7.50 

8.25 

9. 

10.50 

14.25 

16.50 

21. 

22.50 

30. 

33. 

45. 

273^ 

6.11 

7.64 

8.40 

9.17 

10.69 

14.51 

16.81 

21.39 

22.92 

30.56 

33.61 

45.83 

28 

6.22 

7.78 

8.56 

9.33 

10.89 

14.78 

17.11 

21.78 

23.33 

31.11 

34.22 

46.67 

283^ 

6.33 

7.92 

8.71 

9.50 

11.08 

15.04 

17.42 

22.17 

23.75 

31.67 

34.83 

47.50 

29 

6.44 

8.06 

8.86 

9.67 

11.28 

15.31 

17.72 

22.56 

24.17 

32.22 

35.44 

48.33 

293^ 

6.56 

8.19 

9.01 

9.83 

11.47 

15.57 

18.03 

22.94 

24.58 

32.78 

36.06 

49.17 

30 

6.67 

8.33 

9.17 

10. 

11.67 

15.83 

18.33 

23.33 

25. 

33.33 

36.67 

50. 

30K 

6.78 

8.47 

9.32 

10.17 

11.86 

16.10 

18.64 

23.72 

25.42 

33.89 

37.28 

50.83 

31 

6.89 

8.61 

9.47 

10.33 

12.06 

16.36 

18.94 

24.11 

25.83 

34.44 

37.89 

51.67 

31>^ 

7. 

8.75 

9.62 

10.50 

12.25 

16.62 

19.25 

24.50 

26.25 

35. 

38.50 

52.50 

32 

7.11 

8.89 

9.78 

10.67 

12.44 

16.89 

19.56 

24.89 

26.67 

35.56 

39.11 

53.33 

3234 

7.22 

9.03 

9.93 

10.83 

12.64 

17.15 

19.86 

25.28 

27.08 

36.11 

39.72 

54.17 

33' " 

7.33 

9.17 

10.08 

11. 

12.83 

17.42 

20.17 

25.67 

27.50 

36.67 

40.33 

55. 

3334 

7.44 

9.31 

10.24 

11.17 

13.03 

17.68 

20.47 

26.06 

27.92 

37.22 

40.94 

55.83 

34 

7.56 

9.44 

10.39 

11.33 

13.22 

17.94 

20.78 

26.44 

28.33 

37.78 

41.56 

56.67 

3434 

7.67 

9.58 

10.54 

11.50 

13.42 

18.21 

21.09 

26.83 

28.75 

38.33 

42.17 

57.50 

35 

7.78 

9.72 

10.69 

11.67 

13.61 

18.47 

21.39 

27.22 

29.17 

38.89 

42.78 

58.33 

3534 

7.89 

9.86 

10.85 

11.83 

13.81 

18.74 

21.69 

27.61 

29.58 

39.44 

43.39 

59.17 

36' " 

8. 

10. 

11. 

12. 

14. 

19. 

22. 

28. 

30.00 

40. 

44. 

60. 

3634 

8.11 

10.14 

11.15 

12.17 

14.19 

19.26 

22.31 

28.39 

30.42 

40.56 

44.61 

60.83 

37 ' " 

8.22 

10.28 

11.31 

12.33 

14.39 

19.53 

22.61 

28.78 

30.83 

41.11 

45.22 J 

61.67 

37>4 

8.33 

10.42 

11.46 

12.50 

14.58 

19.79 

22.92 

29.17 

31.25 

41.67 

45.83 

62.50 

38 

8.44 

10.56 

11.61 

12.67 

14.78 

20.06 

23.22 

29.56 

31.67 

42.22 

46.44 

63.33 

3834 

8.56 

10.69 

11.76 

12.83 

14.97 

20.32 

23.53 

29.94 

32.08 

42.78 

47.06 

64.17 1 

39 " 

8.67 

10.83 

11.92 

13. 

15.17 

20.58 

23.83 

30.33 

32.50 

43.33 

47.67 

65. i 

1 

3934 

8.78 

10.97 

12.07 

13.17 

15.36 

20.85 

24.14 

30.72 

32.92 

43.89 

48.28 

65.83 

40 

8.89 

11.11 

12.22 

13.33 

15.56 

21.11 

24.44 

31.11 

33.33 

44.44 

48.89 1 

66.67 

4034 

9. 

11.25 

12.37 

13.50 

15.75 

21.37 

24.75 

31.50 

33.75 

45. 

49.50 

67.50 

41 

9.11 

11.39 

12.53 

13.67 

15.94 

21.64 

25.05 

31.89 

34.17 

45.56 

50.11 

68.33' 

4134 

9.22 

11.53 

12.68 

13.83 

16.14 

21.90 

25.36 

32.28 

34.58 

46.11 

50.72 

69.17 

42 

9.33 

11.67 

12.83 

14. 

16.33 

22.17 

25.67 

32.67 

35. 

46.67 

51.33 

70. 

Half 

Inch. 

.111 + 

.138+ 

.152+ 

.166% 

.194+ 

.263+ 

.305+ 

.388+ 

.416+ 

.555 + 

.611 + 

1 

.833% 


( 39 ) 

































































Table showing the Price per Lineal Yard in Sterling, French 
Francs and German Marks, on Cotton Plushes, etc., at Compound 
Duty of 10 cents per Square Yard and 20 per cent, ad val., 12 
cents per Square Yard and 20 per cent, ad val., and 14 cts. per 
Square Yard and 20 per cent, ad val. to equal an ad valorem 
Kate of 40 per cent. 


Width in 
Inches. 

10 cts. per sq. yd. and 20°/o ad val. 

12 cents per square yard and 
20 °/q ad valorem. 

14 cents per square yard and 
20 °/o ad valorem. 

Sterling. 

d. 

French 

francs. 

German 

marks. 

Sterling. 

d. 

French 

francs. 

German 

marks. 

Sterling. 

d. 

French 

francs. 

German 

marks. 

18 

12.33 

1.295 

1.050 

14.80 

1.554 

1.261 

17.26 

1.813 

1.471 


12.67 

1.331 

1.080 

15.21 

1.598 

1.296 

17.74 

1.864 

1.511 

19 

13.01 

1.367 

1.109 

15.62 

1.641 

1.331 

18.22 

1.914 

1.552 

1934 

13.36 

1.403 

1.138 

16.03 

1.684 

1.366 

18.70 

1.965 

1.593 

20 

13.,70 

1.439 

1.167 

16.44 

1.727 

1.401 

19.18 

2.015 

. 1.634 


14.04 

1.475 

1.196 

16.&5 

1.77 

1.436 

19.66 

2.065 

1.675 

‘-^1 

14.38 

1.511 

1.225 

17.26 

1.813 

1.471 

20.14 

2.116 

1.716 

2134 

14.73 

1.547 

1.255 

17.67 

1.857 

1.506 

20.62 

2.166 

1.757 

22 

15.07 

1.583 

1.284 

18.08 

1.90 

1.541 

21.10 

2.216 

1.797 

2234 

15.41 

1.619 

1.313 

18.49 

1.943 

1.576 

21.58 

2.267 

1.838 

23 

15.75 

1.655 

1.342 

18.90 

1.986 

1.611 

22.06 

2.317 

1.879 

23^4 

16.10 

1.691 

1.371 

19.32 

2.029 

1.646 

22.54 

2.368 

1.920 

24 

16.44 

1.727 

1.4G1 

19.73 

2.073 

1.681 

23.01 

2.418 

1.961 

2434 

16.78 

1.763 

1,430 

20.14 

2.116 

1.716 

23.49 

2.468 

2.002 

25 

17.12 

1.799 

1.459 

20.55 

2.159 

1.751 

23.97 

2.519 

2.042 

2534 

17.46 

1.835 

1.488 

20.96 

2.202 

1.786 

24.45 

2.569 

2.083 

26 

17.81 

1.871 

1.517 

21.37 

2.245 

1.821 

24.93 

2.619 

2.124 

2634 

18.15 

1.907 

1.546 

21.78 

2.288 

1.856 

25.41 

2.67 

2.165 

27 

18.49 

1.943 

1.576 

22.19 

2.332 

1.891 

25.89 

2,72 

2.206 

2734 

18.84 

1.979 

1.605 

22.60 

2.375 

1.926 

26.37 

2.77 

2.247 

28 

19.18 

2.015 

1.634 

23.01 

2.418 

1.961 

26.85 

2.82 

2.288 

2834 

19.52 

2.051 

1.663 

23.43 

2.461 

1.996 

27.33 

2.871 

2.328 

29 

19.86 

2.087 

1.692 

23.84 

2.504 

2.031 

27.81 

2.922 

2.369 

2934 

20.21 

2.122 

1.722 

24.25 

2.547 

2.066 

28.29 

2.972 

2.410 

30 

20.54 

2.159 

1.751 

24.66 

2.591 

2.101 

28.77 

3.022 

2.451 

3C34 

20.89 

2.195 

1.780 

25.07 

2.634 

2.136 

29.25 

3.073 

2.491 

31 

21.23 

2.231 

1.809 

25.48 

2.677 

2.171 

29.73 

3.123 

2.533 

2134 

21.58 

2.267 

1.838 

25.89 

2.72 

2.206 

30.21 

3.174 

2.574 

32 

21.92 

2.303 

1.867 

26.30 

2.763 

2.241 

30.69 

3.224 

2.614 

2234 

22.26 

2.339 

1.897 

26.71 

2.807 

2.276 

31.17 

3.274 

2.655 


22.60 

2.375 

1.926 

27.12 

2.85 

2.311 

31.65 

3.325 

2.696 

3334 

22.95 

2.411 

1.955 

27.54 

2.893 

2.346 

32.12 

3.375 

2.737 

34 

23.29 

2.447 

1.984 

27.95 

2.936 

2.381 

32.60 

3.425 

2.778 

2434 

23.63 

2.483 

2.013 

28.36 

2.979 

2.416 

33.08 

3.476 

2.819 

35 

23.97 

2.519 

2.042 

28.77 

3.022 

2.451 

33.56 

3.526 

2.859 

3534 

24.32 

2.555 

2.072 

29.18 

3.066 

2.486 

34.04 

3.577 

2.90 

36 

24.66 

2.591 

2.101 

29.59 

3.109 

2.521 

34.52 

3.627 

2.941 

3634 

25.01 

2.627 

2.130 

30. 

3.152 

2.556 

35. 

3.677 

2.982 

37 

2734 

25.34 

25.69 

2.663 

2.699 

2.159 

2.188 

30.41 

30.82 

3.195 

3.238 

2.591 

2.626 

35.48 

35.96 

3.728 

3.778 

3.023 

3.064 

38 

26.03 

2.735 

2.218 

31.23 

3.282 

2.661 

36.44 

3.828 

3.105 

3834 

26.37 

2.771 

2.247 

31.64 

3.325 

2.696 

36.92 

3.879 

3.145 

39 

26.71 

2.807 

2.276 

32.06 

3.368 

2.731 

37.40 

3.929 

3.186 

3934 

27.06 

2.843 

2.305 

32.47 

3.411 

2.766 

87.88 

3.98 

3.227 

40 

27.40 

2.879 

2.334 

32.88 

3.454 

2.801 

38.36 

4.03 

3.268 

4034 

27.74 

2.915 

2.363 

33.29 

3.497 

2.836 

38.84 

4.08 

3.309 

41 

28.08 . 

2.95 

2.393 

33.70 

3.541 

2.871 

39.32 

4.031 

3.350 

4134 

28.43 

2.986 

2.422 

34.11 

8.584 

2.906 

39.80 

4.181 

3.391 

42 

28.77 

3.022 

2.451 

34.52 

3.627 

2.941 

40.28 

4.231 

3.431 


This Table gives the dividing line for the imposition of the compound rates above specified or the ad 
valorem rate of 40 °j^. On goods costing less than these prices the duty will be : for unbleached, 10 cents 
per square yard and 20 % ad valorem ; for bleached, 12 cents per square yard and 20 % ad valorem, and 
for colored, 14 cents per square yard and 20 % ad valorem. On goods costing these prices or more the 
duty will be 40 °/o ad valorem. 

( 40 ) 




































Eelative Duty by Ounces and Fractions of an Ounce, to equal 16J, 22, 
27i, 33, 38i, 44, 491, 50, 60, $1.50 and $3.50 PER POUND. 


Ounces. 

1614 cts. 

per 

Pound. 

22 cts. 
per 

pound. 

27% cts. 
per 

pound. 

33 cts. 
per 

pound. 

38% cts. 
per 

pound. 

44 cts. 
per 

pound. 

49% cts. 
per 

pound. 

50 cts. 
per 

pound. 

60 cts. 
per 

pound. 

$1.50 

per 

pound. 

$3.50 

per 

pound. 

l^lb. 

1 

2 

3 

1.0314 

2.0614 

8 , 095 ^ 

1.37% 

2.75 

4.12% 

kSg 

6.15% 

2.06% 

t:l4 

2.41 

4.81 

7.22 

2.75 

5.50 

8.25 

3.09 

6.19 

9.28 


3.75 

7.50 

11.25 

1^ 

28% 

■m 

.65% 

lb. 

%lb. 

4 

5 

6 

5.15% 

6.18% 

5.50 

6.87% 

8.25 

6.87% 

8.59% 

10.3114 

8.25 

10.31% 

12.37% 

9.63 

12.03 

14.44 

11. 

13.75 

16.50 

12.38 

15.47 

18.56 

12% 

Ws 

18% 

15. 

18.75 

22.50 

^1 

56% 

.87% 

1.09% 

1.31% 

l^lb. 

7 

8 

9 

7.21% 

814 

9.2814 

9.62% 

11. 

12.37% 

12.03% 

13.75 

15.46% 

14.43% 

16.50 

18.56% 

16.84 

19.25 

21.65 

19.25 

22. 

24.75 

21.66 

24.75 

27.84 

21% 

25 

28% 

26.25 

80. 

33.75 

OiVs 

1.53% 

1.75 

1.96% 

^Ib. 

%lb. 

10 

11 

12 

10.3114 

n.34% 

13.75 

15.12% 

16.50 

17.R94 

18.90% 

20.62% 

20.62% 

22.6^ 

24.75 

24.06 

26.47 

28.88 

27.50 

30.25 

33. 

30.94 

34.03 

37.13 

31^ 

37% 

37.50 

41.25 

45. 

ll^ 

112% 

2.18% 

2.40% 

2.62% 

Vslh. 

13 

14 

15 

13.40% 

14.43% 

15.46% 

17.87% 

19.25 

20.62% 

22.34% 

24.06% 

25.7814 

26.81% 

28.87% 

20.93% 

31.28 

33.69 

36.09 

35.75 

38.50 

41.25 

40.22 

43.31 

46.41 

40% 

48.75 

52.50 

56.25 

121% 

131% 

140% 

2.84% 

3.06% 

3.28% 

Ounce 

Fractions. 














0.13 

.26 

.39 

0.17 

.34 

.52 

0.21% 

.43 

.64% 

0.26 

.52 

.77 

0.30 

.60 

.90 

0.34 

.69 

1.03 

0.39 

.77 

1.16 

0.39 

.78 

1.17 

0.47 

.94 

1.41 

1.17 

2.34 

3.52 

2.73 

5.47 

8.20 



.52 

.64 

.69 

.86 

.86 

1.07% 

1.03 

1.29 

1.20 

1.50 

1.38 

1.72 

1.55 

1.93 

1.56 

1.95 

1.88 

2.34 

4.69 

5.86 

10.94 

13.67 



.77 

.90 

1.03 

1.20 

1.29 

1.50% 

1.55 

1.80 

1.80 

2.11 

2.06 

2.40 

2.32 

2.71 

2.34 

2.73 

2.81 

3.28 

7.03 

8.20 

16.40 

19.14 


Table Showing the Cost in Sterling, French Francs and German Marks, 
TO Equal 60 cts., $1.50, $2.00, $3.00, $4.00, $5.00 and $7.00 U. S. Money. 



60 cts. 
U.S.money 

$1.50 1 $2.00 

U.S money. H.S.money. 

$3.00 

U.S.money. 

$4.00 

U.S.money. 

$5.00 

U.S.money. 

$7.00 

U.S.money. 

« 

Sterling. 

29.54 d 

73.975 d 

98.6335 d 

147.95 d 

197.27 d 

246.58 d 

345.22 d 

French francs . . 

3.1088 

7.722 

10.36% 

15.544 

20.73 

25.91 

36.27 

German marks . - 

2.521 

6.30% 

8.40% 

12.605 

16.81 

21.01 

29.41 


Table Showing the Cost per lb. in 
Sterling and Cost per lb. and kilo. 
IN French francs and German 
MARKS TO EQUAL 30, 40 AND 60 CENTS 
PER POUND. 



30 cts. 
per lb. 

40 cts. 
per lb. 

50 cts. 
per lb. 

Sterling per lb. . , . 

14.795 

19.7267 

24.658 

French francs per lb.. 

1.5544 

2.07% 

2.5907 

“ “ “ kilo. 

70.50 

.9401 

1.17% 

German marks, per lb. 

1.2605 

1.6806 

2.1008 

“ “ per kilo. 

.5718 

.76235 

.95293 


Eelative Duty on Carpetings, etc., at 
Different Widths to Equal 6, 11, 14, 19, 
22,28, 40, 44 and 60 cts. per Square Yard. 


1 Width 
! in inch’s. 

6 

cts. 

n 

cents. 

14 

cts. 

19 

cents. 

22 

cts. 

28 

cts. 

40 

cts 

44 

cts. 

60 

cts. 

9 

1.50 

2.75 

3.50 

4.75 

5.50 

7. 

.10 

11. 

15. 

13% 

2.25 

4.12% 

5.25 

7.12% 

8.25 

10.50 

.15 

16.50,22.50 

18 

3.00 

5.50 

7. 

9.50 

11. 

14. 

.20 

22. 

30. 

22% 

3.75 

6.87% 

8.75 

11.87% 

13.75 

17.50 

.25 

27.5037.50 

27 

4.50 

8.25 

10.50 

14.25 

16.50 

21. 

.30 33. 

45. 

36 

6. 

11. 

14. 

19. 

22. 

28. 

.40 44. 

1 

eo. 


( 41 ) 




















































































Cost per Lineal Yard in Sterling Money, and Cost per Lineal 
Yard and per Meter in French Francs to Equal 
6J, 7J, 8 AND 9 CTS. PER SQUARE YaRD. 


Width in inches. 

634 cls. per square yard 

7% cts. per square yard. 

8 cts. 

per square yard. 

9 cts. per square yard. 

Price in sterling 
per lineal yard. 

Price in francs 
per lineal yard. 

Price in francs 
per meter. 

Price in sterling 

per lineal yard. 

Price in francs 

per lineal yard. 

Price in francs 

per m eter. 

Price in sterling 

per lineal yard. 

Price in francs 

per lineal yard. 

1 

Price in francs 

per meter. 

Price in sterling 

per lineal yard. 

Price in francs 

per lineal yard. 

Price in francs 

per metre. 

18 

1.60 

0.168 

0.184 

1.85 

0.194 

0.212 

1.97 

0.207 

0.227 

2.22 

0.233 

0.255 


1.65 

.173 

.189 

1.90 

.20 

.218 

2.03 

.213 

.233 

2.28 

.240 

.262 

19 

1.69 

.178 

.194 

1.95 

.205 

.224 

2.08 

.219 

.239 

2.34 

.246 

.269 

19K 

1.74 

.182 

.199 

2.00 

.210 

.23 

2.14 

.224 

.246 

2.40 

.253 

.276 

20 

1.78 

.187 

.205 

2.05 

.216 

.236 

2.19 

.230 

.252 

2.47 

.259 

.283 

20 )^ 

1.83 

.192 

.21 

2.11 

.221 

.242 

2.25 

.236 

.258 

2.53 

.266 

.290 

21 

1.87 

.196 

.215 

2.16 

.227 

.248 

2.30 

.242 

.265 

2.59 

.272 

.297 

21 >^ 

1.91 

.201 

.22 

2.21 

.232 

.254 

2.36 

.247 

.271 

2.65 

.279 

.304 

22 

1.96 

.206 

.225 

2.26 

.237 

.26 

2.41 

.253 

.277 

2.71 

.285 

.312 

22 % 

2.00 

.21 

.23 

2.31 

.243 

.266 

2.47 

.259 

.283 

2.77 

.291 

.319 

23 

2.05 

.215 

.235 

2.36 

.248 

.271 

2.53 

.265 

.29 

2.84 

.298 

.326 

23% 

2.09 

.22 

.24 

2.41 

.254 

.277 

2.57 

.270 

.296 

2.90 

.304 

.333 

24 

2.14 

.225 

.245 

2.47 

.259 

.283 

2.64 

.276 

.302 

2.96 

.311 

.340 

24% 

2.18 

.229 

.251 

2.52 

.264 

.289 

2.68 

.282 

.309 

3.02 

.317 

.347 

25 

2.23 

.234 

.256 

2.57 

.27 

.295 

2.75 

.287 

.315 

3.08 

.324 

.354 

20 % 

2.27 

.239 

.261 

2.62 

.275 

.301 

2.79 

.293 

.321 

3.14 

.330 

.361 

26 

2.31 

.243 

.266 

2.67 

.281 

.307 

2.86 

.299 

.328 

3.21 

.337 

.368 

26% 

2.36 

.248 

.271 

2.72 

.286 

.313 

2.90 

.305 

.334 

3.27 

.343 

.375 

27 

2.40 

.253 

.276 

2.77 

.291 

.319 

2.96 

.311 

.34 

3.33 

.350 

.382 

27% 

2.45 

.257 

.281 

2.83 

.297 

.325 

3.01 

.316 

.346 

3.39 

.356 

.389 

28 

2.49 

.262 

.286 

2.88 • 

.302 

.330 

3.07 

.322 

.353 

3.45 

.363 

.396 

28% 

2.54 

.267 

.292 

2.93 

.308 

.336 

3.12 

.328 

.359 

3.51 

.369 

.403 

29 

2.58 

.271 

.297 

2.98 

.313 

.342 

3.18 

.334 

.365 

3.58 

.376 

.411 

29% 

2.63 

.276 

.302 

3.03 

.318 

.348 

3.23 

.34 

.371 

3.64 

.482 

.418 

30 

2.67 

.281 

.307 

3.08 

.324 

.354 

3.29 

.345 

.378 

3.70 

.389 

.425 

30% 

2.72 

.285 

.312 

3.13 

.329 

.36 

3.34 

.351 

.384 

3.76 

.395 

.432 

31 

2.76 

.29 

.317 

3.19 

.335 

.366 

3.40 

.357 

.391 

3.82 

.402 

.439 

31% 

2.80 

.295 

.322 

3.24 

.34 

.372 

3.45 

.362 

.897 

3.88 

.408 

.446 

32 

2.85 

.299 

.327 

3.29 

.345 

.378 

3.51 

.368 

.403 

3.95 

.415 

.453 

32% 

2.89 

.304 

.332 

3.34 

.351 

.384 

3.56 

.374 

.409 

4.01 

.421 

.460 

33 

2.94 

.309 

.338 

3.39 

.356 

.389 

3.62 

.38 

.416 

4.07 

.427 

.467 

33% 

2.98 

.313 

.343 

3.44 

.362 

.395 

3.67 

.385 

.422 

4.13 

.434 

.474 

34 

3.03 

.318 

.348 

3.49 

.367 

.401 

3.73 

.391 

.428 

4.19 

.441 

.482 

34% 

3.07 

.323 

.353 

3.54 

.372 

.407 

3.78 

.397 

.435 

4.25 

.447 

.489 

35 

3.12 

.327 

.358 

3.60 

.378 

.413 

3.84 

.403 

.441 

4.32 

.453 

.496 

35% 

8.16 

.332 

.363 

3.65 

.383 

.419 

3.89 

.408 

.447 

4.38 

.460 

.503 

36 

3.21 

.337 

.368 

3.70 

.389 

.425 

3.95 

.414 

.454 

4.44 

.466 

.510 

36% 

3.25 

.341 

.373 

3.75 

.394 

.431 

4. 

.42 

.46 

4.50 

.473 

.517 

37 

3.29 

.346 

.378 

3.80 

.399 

.437 

4.06 

.426 

.466 

4.56 

.479 

.524 

37% 

3.34 

.351 

.384 

3.85 

.405 

.443 

4.11 

.431 

.472 

4.62 

.486 

.531 

38 

3.38 

.355 

.389 

3.90 

.41 

.448 

4.16 

.437 

.479 

4.69 

.492 

.538 

38% 

3.43 

.36 

.394 

3.96 

.416 

.454 

4.22 

.443 

.485 

4.75 

.499 

.545 

39 

3.47 

.365 

.399 

4.01 

.421 

.460 

4.27 

.449 

.491 

4.81 

.505 

.552 

39% 

3.52 

.37 

.404 

4.06 

.426 

.466 

4.33 

.454 

.498 

4.87 

.512 

.559 

40 

3.56 

.374 

.409 

4.11 

.432 

.472 

4.38 

.460 

.504 

4.93 

.518 

.566 

40% 

3.61 

.379 

.414 

4.16 

.437 

.478 

4.44 

.466 

.51 

4.99 

.525 

.574 

41 

3.65 

.384 

.419 

4.21 

.443 

.484 

4.49 

.472 

.517 

5.05 

.531 

.581 

41% 

3.70 

.388 

.424 

4.26 

.448 

.49 

4.55 

.477 

.523 

5.12 

.538 

588 

42 

3.74 

.393 

.43 

4.32 

.453 

.496 

4.60 

.483 

.529 

5.18 

.544 

.595 


^ S V:i lu ^ y irancs, per lineal yard and lineal meter, on 

of cotton cloths, at the several values prescribed under the cotton schedule of the Act of 
1890 as the minimum for the imposition of the ad valorem duty of 40 per cent., showing the dividina cost line 
on lineal measurements, according to which the rates, specific or ad valorem, are required to be assessed 
Also the equival'-nt in Gernian marks per lineal yard on cloths valued at 15 cents per square vard Thev 
may also be used to ascertain the specific duties on lineal measurements of other goods of anv of the stated 
widths and prices. ^ me 

( 42 ) 




















































Cost per Lineal Yard in Sterling Money, and Cost per Lineal 
Yard and per Meter in French Francs to Equal 10 , 12 and 
12J CTS. Price per Lineal Yard in Sterling Money and per 
Lineal Yard and Meter in French Francs and German Marks 
to Equal 15 cts, per Square Yard. 



10 cts. per square yard. 

12 cts 

per square yard. 

123-^ cts. per square yd. 

15 cts. per square yard. 

Width in inch 

.eg 

St: 

ta 03 

.S 

n ai 

pH fP 

“'d 

1 ^ 
cl 
*" c 

®Ph 

Ph p, 

£ 

c .• 

.S 3 

S Ph 
■ p^ 

be t 

at 

tjH Cj 

•sS 

05^5 

05 ^ 

‘E 05 

Ph ft 

o-d 

II 

a 

•S 

’E D 
pH P, 

S 

H 

a^ 

<D ^ 

a Pi 
p, 

bo • 

.eg 
"E 2^ 

a i 

S'g 

'E o) 
pH P* 

g s 

.S 

a 

og 

Ph e 

c. • 
1-2 
.S 2 

'E ^ 

Pi 

.eg 
IP Tj 

1c g 

•SS 

©r; 

0 

*E 0 
Ph p< 

S'd 

P 

e S 
e 

•E^ 

ft 

.sa 

ft 

11 

o'Sg 

ft 3 

18 

2.47 

0.259 

0.283 

2.96 

0.311 

0.34 

3.08 

0.324 

0.354 

3.70 

0.389 

0.425 

0.315 

fr^ 

1934 

2.53 

2.60 

2.67 

.266 

.273 

.281 

.291 

.299 

.307 

3.04 

3.12 

3.20 

.32 

.328 

.337 

.349 

.359 

.368 

3.17 

3.25 

3.34 

.333 

.342 

.351 

.364 

.374 

.384 

3.80 

3.90 

4.01 

.399 

.41 

.421 

.437 

.448 

.460 

.324 

.33:1 

.341 

20 

2034 

21 

2.74 

2.81 

2.88 

.288 

.295 

.302 

..315 

.323 

.331 

3.29 

3.37 

3.45 

.345 

.354 

.363 

.378 

.387 

.397 

3.42 

3.51 

3.60 

.36 

.369 

.378 

.393 

.403 

.413 

4.11 

4.21 

4.32 

.432 

.443 

.453 

.472 

.484 

.496 

.35 

.359 

.368 

21>^ 

22 

22% 

2.94 

3.01 

3.08 

.309 

.317 

.324 

.338 

.346 

.354 

3.53 

3.61 

3.70 

.371 

.38 

.389 

.406 

.416 

.425 

8.68 

3.76 

3.85 

.387 

.396 

.405 

.423 

.433 

.443 

4.42 

4.52 

4.62 

.464 

.475 

.486 

.507 

.519 

.531 

.376 

.385 

.394 

23 

3.15 

3.22 

3.29 

.331 

.338 

.345 

.362 

.37 

.378 

3.78 

3.86 

3.94 

.397 

.406 

.415 

.435 

.444 

.453 

3.94 

4.02 

4.11 

.414 

.423 

.432 

.452 

.462 

.472 

4.73 
4.as 
4.93 

.497 

.507 

.518 

.543 

.555 

.566 

.403 

.411 

.42 

IP 

25K 

3.35 

3.42 

3.49 

.353 

.36 

.367 

.385 

.393 

.401 

4.02 

4.11 

4.19 

.423 

.432 

.441 

.463 

.472 

.482 

4.20 

4.28 

4.37 

.441 

.45 

.459 

.482 

.492 

.502 

5.03 

5.14 

5.24 

.529 

.54 

.551 

.578 

.59 

.602 

.429 

.438 

.446 

26 

2634 

27 

3.56 

3.63 

3.70 

.374 

.381 

.389 

.409 

.417 

.425 

4.27 

4.35 

4.43 

.449 

.458 

.466 

.491 

.50 

.51 

4.45 

4.54 

4.62 

.468 

.477 

.486 

.511 • 

.521 

.531 

5.34 

5.45 

5.55 

.561 

.572 

.583 

.614 

.626 

.637 

.455 

.464 

.473 

27% 

28 

2«% 

3.77 

3.84 

3.90 

.396 

.403 

.41 

.433 

.44 

.448 

4.52 

4.60 

4.68 

.475 

.484 

.493 

.52 

.529 

.538 

4.71 

4.79 

4.88 

.495 

.504 

.513 

.541 

.551 

.561 

5.65 

5.75 

5.86 

.594 

.605 

.615 

.649 

.661 

.673 

.481 

.49 

.499 

29 
29% 

30 

3.97 

4.04 

4.11 

.417 

.425 

.432 

.456 

.464 

.472 

4.76 

4.84 

4.93 

.501 

.51 

.518 

.548 

.557 

.567 

4.97 

5.05 

5.14 

.522 

.531 

.54 

.57 

.58 

.59 

5.96 

6.06 

6.16 

.626 

.637 

.648 

.685 

.696 

.708 

.508 

.516 

.525 

30% 

31 

31% 

4.18 

4.25 

4.31 

.439 

.446 

.453 

.48 

.488 

.495 

5.01 

5.09 

5.17 

.527 

.535 

.544 

.576 

.586 

.595 

5.22 

5.31 

5.39 

.549 

.558 

.567 

.60 

.61 

.62 

6.27 

6.37 

6.47 

.659 

.669 

.68 

.72 

.732 

.744 

.534 

.543 

.551 

32 
32% 

33 

4.38 

4.45 

4.52 

.461 

.468 

.475 

.503 

.511 

.519 

5.25 

5.34 

5.42 

.553 

.561 

.57 

.605 

.614 

.624 

5.48 

5.57 

5.65 

.576 

.585 

.594 

.629 

.639 

.649 

6.58 

6.68 

6.78 

.691 

.702 

.713 

.755 

.767 

.779 

.56 

.569 

.578 

33% 

34 

34% 

4.59 

4.66 

4.73 

.482 

.489 

.497 

.527 

.535 

.542 

5.50 

5.58 

5.66 

.579 

.587 

.596 

.633 

.643 

.652 

5.74 

5.82 

5.91 

.603 

.612 

.621 

.659 

.669 

.679 

6.88 

6.99 

7.09 

.723 

.734 

.745 

.791 

.803 

.814 

.586 

.595 

.604 

35 

86 

4.80 

4.86 

4.93 

.504 

.511 

.518 

.550 

.558 

.566 

5.75 

5.83 

5.91 

.605 

.614 

.622 

.661 

.671 

.68 

5.99 

6.08 

6.16 

.63 

.639 

.648 

.688 

.698 

.708 

7.19 

7.29 

7.40 

.756 

.767 

.777 

.826 

.838 

.85 

.613 

.621 

.63 

36% 

37 

37% 

5. 

5.07 

5.14 

.525 

.533 

.54 

.574 

.582 

.59 

6. 

6.08 

6.16 

.63 

.639 

.648 

.69 

.699 

.709 

6.25 

6.34 

6.42 

.657 

.666 

.675 

.718 

.728 

.738 

7.50 

7.60 

7.71 

.788 

.799 

.81 

.862 

.873 

.885 

.639 

.648 

.657 

38 
38% 

39 

5.21 

5.27 

5.34 

.547 

.5.54 

.561 

.598 

.605 

.613 

6.24 

6.32 

6.40 

.656 

.665 

.674 

.718 

.727 

.737 

6.51 

6.59 

6.68 

.684 

.693 

.702 

.747 

.757 

.767 

7.81 

7.91 

8.01 

.821 

.831 

.842 

.897 

.909 

.92 

.665 

.674 

.683 

39% 

40 

40% 

6.41 

5.48 

5.55 

.569 

.576 

.583 

.622 

.629 

.637 

■ 6.48 
6.57 
6.65 

.683 

.691 

.70 

.746 

.756 

.765 

6.76 

6.85 

6.94 

.711 

.72 

.729 

.777 

.787 

.797 

8.12 

8.22 

8.32 

.853 

.864 

.875 

.932 

.944 

.956 

.692 

.70 

.709 

41 

41% 

42 

5.62 

5.68 

6.75 

.59 

.597 

.605 

.645 

.653 

.661 

6.73 

6.81 

6.90 

.708 

.717 

.726 

.775 

.784 

.794 

7.02 

7.11 

7.19 

738 

.747 

.756 

.806 

.816 

.826 

8.42 

8.52 

8.63 

.885 

.896 

.907 

.968 

.980 

.991 

.718 

.7-:6 

.735 


For explanatory note see foot of preceding page. 


( 43 ) 

















































TABLE OF BASIS NUMBERS, 

For Testing whether Goods Weigh over or under Four Ozs. per Square Yard.* 

To wit: Multiply the number of kilos by the number opposite the proper width, and the 
result will be the number of meters equalling/oar ounces to the square yard. Thus 100 kilos, 
100 c. wide, multiplied by 7.373 = 737.3. 737 metres would be over 4 ozs., and 738 under 4 ozs. 


.d M 




S.S a 

Basis Nos. 

SB a 

Basis Nos. 

^ 6 


^ 6 


50 

14.746 

65 

11.343 


14.600 


11.257 

51 

14.457 

66 

11.171 


14.317 

K 

11.087 

52 

14.179 

67 

11.004 


14.044 


10.923 

53 

13.911 

68 

10.843 


13.781 


10.763 

54 

13.654 

69 

10.685 

3^ 

13.529 


10.609 

55 

13.406 

70 

10.533 

K 

13.285 

3^ 

10.458 

56 

13.166 

71 

10.384 

3^ 

13.050 

3^ 

10.312 

57 

12.935 

72 

10.240 

3^ 

12.823 

34 

10.170 

58 

12.712 

73 

10.100 

3^ 

12.603 

K 

10.031 

59 

12.497 

74 

9.963 


12.392 

% 

9.897 

60 

12.288 

75 

9.831 


12.187 

34 

9.766 

61 

12.089 

76 

9.701 

K 

11.989 

34 

9.638 

62 

11.892 

77 

9.575 

K 

11.797 

34 

9.513 

63 

11.703 

78 

9.452 

3^ 

11.611 

34 

9.392 

64 

11.520 

79 

9.333 

3^ 

11.431 

34 

9.275 

- t 





Basis Nos. 


Basis Nos. 

> C 

^ M 


^ B 


20 

14.514 

25 

11.611 

% 

14.424 

Vs 

11.553 


14.335 

K 

11.496 

P 

14.247 

17 

11.439 

14.160 

11.383 


14.074 

% 

11.328 

% 

13.989 


11.273 

% 

13.906 

Ps 

11.218 

21 

13.823 

26 

11.164 

Vs 

13.741 

Ys 

11.111 

K 

13.660 


11.058 

8 

13.580 

% 

11.006 

13.501 


10.954 


13.423 

% 

10.902 

% 

13.346 


10.851 

Ps 

13.270 

Ps 

10.801 

22 

13.194 

27 

10.751 

Vs 

13.120 


10.701 


13.046 


10.652 


12.973 


10.604 

12.901 


10.555 

% 

12.830 

% 

10.508 


12.759 


10.460 

Ps 

12.690 

Ps 

10.413 

23 

12.621 

28 

10.367 

Vs 

12.553 

34 

10.321 


12.485 

kr 

10.275 

% 

12.418 

% 

10.230 

12.352 


10.185 

% 

12.287 

i 

10.141 

It 

12.222 

10.096 

Ps 

12.158 

Ps 

10.053 

24 

12.095 

29 

10.009 

Vs 

12.032 

Vs 

9.966 


11.970 


9.924 


11.909 

% 

9.882 

1] .848 


9.840 


11.788 


9.798 

11.728 


9.757 

Ps 

11.669 

Vs 

9.716 




fd m 


dn to 


-tJ . 

SB a 

Basis Nos. 

s.aa 

Basis Nos. 

SBs 

Basis Nos. 

^ 6 


^ o 


^ 6 


80 

9.216 

95 

7.761 

110 

6.703 

34 

9.159 

% 

7.720 

34 

6.(572 

81 

9.102 

96 

7.680 

111 

6.642 

34 

9.047 

54 

7.640 

34 

6.612 

82 

8.991 

97 

7.601 

112 

6.583 

34 

8.937 

34 

7.562 

34 

6.554 

83 

8.883 

98 

7.523 

113 

6.525 

34 

8.830 

34 

7.485 

34 

6.496 

84 

8.777 

99 

7.447 

114 

6.467 

34 

8.725 

34 

7.410 

34 

6.439 

85 

34 

8.674 

100 

7.373 

115 

6.411 

8.623 

34 

7.336 

34 

6.383 

86 

8.573 

101 

7.300 

116 

6.356 

34 

8.524 

34 

7.264 

34 

6.329 

87 

8.475 

102 

7.228 

117 

6.301 

34 

8.426 

34 

7.193 

34 

6.275 

88 

8.378 

103 

7.158 

118 

6.248 

34 

8.331 

34 

7.123 

34 

6.222 

89 

8.284 

104 

7.089 

119 

6.196 

34 

8.238 

34 

7.055 

34 

6.170 

90 

8.192 

105 

7.022 

120 

6.144 

34 

8.147 

>4 

6.988 

34 

6.118 

91 

8.102 

106 

6.955 

121 

6.093 

34 

8.058 

34 

6.923 

34 

6.068 

92 

8.014 

107 

6.890 

122 

6.043 

34 

7.971 

34 

6.858 

34 

6.019 

93 

7.928 

108 

6.827 

123 

5.994 

34 

7.885 

34 

6.795 


5.970 

94 

34 

7.843 

109 

6.764 

124 

5.946 

7.802 

34 

6.733 

34 

5.922 

r* W 

PrP 

Basis Nos. 

Width 

in 

Inches. 

Basis Nos. 

'd.gx: 

Basis Nos. 

> G 

^ h-l 



^ 1 


30 

9.676 

35 

8.293 

40 

7.257 

34 

9.636 

Vs 

8.264 

34 

7.234 

K 

9.596 


8.235 


7.212 


9.556 

1® 

8.206 

0 

7.189 

% 

9.517 

8.177 

7.167 

ps 

9.478 


8.148 


7.145 

k 

9.440 

% 

8.119 

k 

7.123 

Ps 

9.402 

Ps 

8.091 

Ps 

7.101 

31 

9.364 

36 

8.063 

41 

7.080 

34 

9.326 

34 

8.035 

34 

7.058 


9.289 

1/ 

8.007 

34 

7.037 


9.252 


7.980 

Vs 

7.016 

9.215 


7.953 

34 

6.994 

i 

9.179 

bz 

7.925 

i 

6.973 

9.142 


7.898 

6.953 

Ps 

9.107 

% 

7.872 

Ps 

6.932 

32 

9.071 

37 

7.845 

42 

6.911 

34 

9.036 

Y 

7.819 

i 

6.891 

34 

9.001 

k 

7.792 

6.870 


8.966 

Vs 

7.766 

Vs 

6.850 

8.931 


7.741 

34 

6.830 

% 

8.897 


7.715 

i 

6.810 

% 

8.863 


7.689 

6.790 

Ps 

8.830 

Ps 

7.664 

Ps 

6.770 

33 

8.796 

38 

7.639 

43 

6.750 

34 

8.763 

34 

7.614 

34 

6.731 


8.730 

k 

7.589 

34 

6.711 

/8 

8.697 

% 

7.564 


6.692 


8.665 


7.539 

6.673 


8.632 

7.515 

i 

6.654 


8.601 

7.491 

6.635 

Ps 

8.569 

Ps 

7.467 

Ps 

6.616 

34 

8.537 

39 

7.443 

44 

6.597 

34 

8.506 

34 

7.419 

34 

6.578 


8.475 

M 

7.395 

34 

6.560 

% 

8.444 

% 

7.372 


6.541 

8.414 


7.349 


6.523 

k 

8.383 

% 

7.325 

i 

6.505 

8.353 

k 

7.302 

6.486 

Ps 

8.323 

Ps 

7.279 

Ps 

6.468 




125 

1 

126 '’ 

1 

127^ 

1 

128^ 

1 

129 '' 

1 

130^ 

isF 

1 

132^ 

1 

133'' 

134“ 

1 

135^ 

1 

136'' 


137 


138 

1 

139 


Basis 

Nos. 


'C o 


45 


46 


47 


48 


5.898 

5.875 

5.851 

5.828 

5.805 

5.783 

5.760 

5.738 

5.715 

5.693 

5.671 

5.650 

5.628 

5.607 

5.585 

5.564 

5.543 

5.523 

5.502 

5.482 

5.461 

5.441 

5.421 

5.401 

5.381 

5.362 

5.342 

5.323 

5.304 

5.285 


49 


Basis 

Nos. 


6.450 
6.432 
6.415 
6.397 
6.379 
6 362 
6.345 
6.327 

6.310 

6.293 

6.276 

6.259 

6.242 

6.226 

6.209 

6.192 

6.176 

6.159 

6.143 

6.127 

6.111 

6.095 

6.079 

6.063 

6.047 

6.031 

6.016 

6.000 

5.985 

5.969 

5.954 

5.939 

5.924 

5.909 

5.894 

5.879 

5.864 

5.819 
5.834 

5.820 


* See next page for another mode of computation to the same end. 


( 44 ) 

















































WEIGHT IN KILOS PER 100 METRES, 

To Equal Four Ounces per Square Yard. Widths in Inches and Centimetres. 


Width in 
Inches. 

Kilos. 

Width in 
Ctmrs. 

Kilos. 

Width in 
Ctmrs. 

Kilos. 

16 

5.51 

50 

6.78106 

91 

12.3418 

17 

5.856 

51 

6.9167 

92 

12.4774 

18 

6.2 

52 

7-0523 

93 

12.6129 

19 

6.545 

53 

7.1879 

94 

12.7485 

20 

6.888 

54 

7.3235 

95 

12.8843 

21 

7.23 

55 

7.4592 

96 

13.0199 

22 

7.57 

56 

7.5948 

97 

13.1555 

23 

7.923 

57 

7.7304 

98 

13.2911 

24 

8.267 

58 

7.8660 

99 

13 . 4267 /’ 

25 

8.612 

59 

8.0016 

100 

13.5621 

26 

8.956 

. 60 

8.1373 

101 

13.6980 

27 

9.301 

61 

8.2729 

102 

13.8336 

28 

9.645 

62 

8.4085 

103 

13.9692 

29 

9.999 

63 

8.5441 

104 

14.1048 

30 

10.334 

64 

8.6797 

105 

14.2405 

31 

10.679 

65 

8.8154 

106 

14.3761 

32 

11.023 

66 

8.9510 

107 

14.5117 

33 

11.322 

67 

9.0866 

108 

14.6474 

34 

11.712 

68 

9.2222 

109 

14.7830 

35 

12.056 

• 69 

9.3578 

no 

14.9186 

36 

12.401 

70 

9.4935 

111 

15.0542 

37 

12.745 

71 

9.6291 

112 

15.1898 

38 

13.090 

72 

9.7647 

113 

15.3254 

39 

13.435 

73 

9.9003 

114 

15.4611 

40 

13.779 

74 

10.0360 

115 

15.5967 

41 

14.124 

75 

10.1716 

116 

15.7323 

42 

14.468 

76 

10.3072 

117 

15.8680 

43 

14.803 

77 

10.4430 

118 

16.0036 

44 

15.157 

78 

10.5784 

119 

16.1392 

45 

15.501 

79 

10.7141 

120 

16.2749 

46 

15.846 

80 

108497 

121 

16.4101 

47 

16.190 

81 

10.9855 

122 

16.5458 

48 

16.535 

82 

11.1211 

123 

16.6814 

49 

16.879 

S 3 

11.2568 

124 

16.8170 

50 

17.224 

84 

11.3924 

125 

16.9526 

51 

17.5687 

85 

11.528 

126 

17.0882 

52 

17.9132 

86 

11.6636 

127 

17.2239 

53 

18.2577 

87 

11.7993 

128 

17.3595 

54 

18.6022 

88 

11.9344 

129 

17.4951 

55 

18.9487 

89 

12.0745 

130 

17.6307 



90 

12.2061 




Illustration. —10 pieces cloth, width 85 ctmrs., weight 50 kilos, 513 metres. 

It can be seen at a glance, by referring to the table, that this is under 4 ounces per square 
yard. However, we find the weight in the table for this width to be 11.528 per 100 metres. 

• 513 X 11.528 = 59.138 + kilos: 

Equals weight required for 4 ounces per square yard. 

(See another Table on preceding page.) 

( 45 ) 

















CURRENCY NET COST OF ENGLISH WOOLENS, LANDED IN NEW YORK. 


TABLE NO. I. 

Calculation for Invoice on which the Terms are: Less for measurement and cash discount 
2i per cent, with 2k per cent, commission added. 

Basis of Calculation. —The prices in currency below are for 1 yard, being with weight- 
duty added, the net cost to laud in New York. The Sterling price per yard is taken and 
^th and 2k per cent, deducted; and 2k per cent, commission and 50 percent, for ad val. duty 
and 4 cents a yard added. The 4 cents a yard covers packing, freight, brokerage and insur¬ 
ance, etc. 


The calculation is net cost, delivered in New York, for lots of 10 pieces 

or over. 

Custom-House Exchange, at $4.8665, used in calculation. 

(See Example, foot of page.) 

WEIGHT 

DUTY. 

44 cts. per pound. 


$ Cts. 


$ Cts. 


$ Cts. 


$ Cts. 


$ Cts. 

Decimals of Dollars. 

11— 

.3920 

4/11 

1.7707 

8/10 

3.1495 

12/ 9 

4.5281 

16/ 8 

5.9070 

i ounce 

= .006875 

11 1 

.4214 

5/- 

1.80 

8/11 

1 3.1788 

12/10 

4.5.574 

16/ 9 

5.9363 

1 a 


11 2 

.4507 

5/ 1 

1.8294 

9/- 

3.2082 

12/11 

4.5868 

16/10 

5.9656 

i 

— .OloToO 

11 3 

.48 

5/ 2 

1.8587 

9/ 1 

3.2375 

13/- 

4.6161 

16/11 

5.9950 


= .020625 

11 4 

.5094 

5/ 3 

1.8881 

9/ 2 

3.2668 

13/ 1 

4.6455 

17/— 

6.0243 

1 “ 

= .0275 

1/ 5 

.5387 

5/ 4 

1.9174 

9/ 3 

3.2962 

13/ 2 

4.6748 

17/ 1 

6.0537 



1/ 6 

.5680 

5/ 5 

1.9467 

9/ 4 

3.3255 

13/ 3 

4.7041 

17/ 2 

6.0830 


-- 

1/ 7 

.5974 

5/ 6 

1.9761 

9/ 5 

3.3548 

13/ 4 

4.7336 

17/ 3 

6.1123 

Ounces. 

S Cts. 

1/ 8 

.6267 

5/ 7 

2.0054 

9/ 6 

3.3842 

13/ 5 

4.7629 

17/ 4 

6.1417 



1/ 9 

.6560 

5/ 8 

2.0348 

9/ 7 

3.4135 

13/ 6 

4.7922 

17/ 5 

6.1710 



1/10 

.6854 

5/ 9 

2.0641 

9/ 8 

3.4428 

13/ 7 

4.8216 

17/ 6 

6.2003 

4 

.11 

1/11 

.7147 

5/10 

2.0934 

9/ 9 

3.4722 

13/ 8 

4.8509 

17/ 7 

6.2297 

5 

.131 

21— 

.7440 

5/11 

2.1228 

9/10 

3.5014 

13/ 9 

4.8802 

17/ 8 

6.2590 

6 

.16^ 

21 1 

.7734 

6/- 

2.1.521 

9/11 

3.5308 

13/10 

4.9096 

17/ 9 

6.2883 

7 

.191 

21 2 

.8027 

6/ 1 

2.1815 

10/- 

3.56 

13/11 

4.9389 

17/10 

6.3177 

8 

.22 

21 3 

.8320 

6/ 2 

2.2108 

10/ 1 

3.5894 

14/~ 

4.9683 

17/11 

6.3470 

9 

.24f 

21 4 

.8614 

6/ 3 

2.24 

10/ 2 

3.6187 

14/ 1 

4.9976 

18/— 

6.3763 

10 

.27i 

2/ 5 

.8907 

6/ 4 

2.2695 

10/ 3 

3.6481 

14/ 2 

5.0269 

18/ 1 

6.4057 

11 

.30i 

2/ 6 

.92 

6/ 5 

2.2988 

10/ 4 

3.6774 

14/ 3 

5.0563 

18/ 2 

6.4350 

12 

.33 

21 7 

.9494 

6/ 6 

2.3281 

10/ 5 

3.7067 

14/ 4 

5.0856 

18/ 3 

6.4643 

13 

.351 

2/ 8 

.9787 

6/ 7 

2.3575 

10/ 6 

3.7361 

14/ 5 

5.1149 

18/ 4 

6.4937 

14 

.38k 

2/ 9 

1.0080 

6/ 8 

2.3868 

10/ 7 

3.7654 

14/ 6 

5.1442 

18/ 5 

6..5230 

15 

.41$ 

2/10 

1.0374 

6/ 9 

2.4161 

10/ 8 

3.7947 

14/ 7 

5.17.36 

18/ 6 

6.5523 

16 

.44 

2/11 

1.0667 

6/10 

2.4455 

10/ 9 

3.8241 

14/ 8 

5.2029 

18/ 7 

6.5817 

17 

.461 

3/— 

1.0960 

6/11 

2.4748 

10/10 

3.8534 

14/ 9 

5.2322 

18/ 8 

6.6110 

18 

.49$ 

3/ 1 

1.1254 

71- 

2.5041 

10/11 

3.8827 

14/10 

5.2616 

18/ 9 

6.6403 

19 

.52$ 

3/ 2 

1.1547 

71 1 

2.5335 

11/- 

3.9121 

14/11 

5.2909 

18/10 

6.6697 

20 

.55 

3/ 3 

1.1840 

7/ 2 

2.5628 

11/1 

3.9414 

15/- 

5.3203 

18/11 

6.6990 

21 

.571 

3/ 4 

1.2134 

7/ 3 

2.5921 

11/ 2 

3.9708 

15/ 1 

5.3496 

19/— 

6.7284 

22 

.60$ 

3 / 5 

1.2427 

71 4 

2.6215 

11/ 3 

4.00 

15/ 2 

5.3789 

19/ 1 

6.7577 

23 

.63$ 

3/ 6 

1.2720 

71 5 

2.6508 

11/ 4 

4.0294 

15/ 3 

5.4083 

19/ 2 

6.7870 

24 

.66 

3/ 7 

1.3014 

7/ 6 

2.68 

11/ 5 

4.0588 

15/ 4 

5.4376 

19/ 3 

6.8164 

25 

.681 

3/ 8 

1.3307 

71 7 

2.7095 

11/ 6 

4.0881 

15/ 5 

5.4669 

19/ 4 

6.8458 

26 

.71$ 

3/ 9 

1.3601 

7/ 8 

2.7388 

11/ 7 

4.1174 

15/ 6 

5.4963 

19/ 5 

6.$751 

27 

.74$ 

3/10 

1.3894 

7/ 9 

2.7681 

11/ 8 

4.1468 

15/ 7 

5.5256 

19/ 6 

6.9045 

28 

.77 

3/11 

1.4187 

7/10 

2.7975 

11/ 9 

4.1761 

15/ 8 

5..5550 

19/ 7 

6.9338 

29 

.791 

4/— 

1.4481 

7/11 

2.8268 

11/10 

4.2054 

15/ 9 

5.5843 

19/ 8 

6.9631 

30 

.82$ 

4/ 1 

1.4774 

81- 

2.8561 

11/11 

4.2348 

15/10 

5.6136 

19/ 9 

6.9929 

31 

.85$ 

4/ 2 

1.5067 

8/ 1 

2.8855 

12/— 

4.2641 

15/11 

5.6430 

19/10 

7.0218 

32 

.88 

4/ 3 

1.5361 

8/ 2 

2.9148 

12/ 1 

4.2935 

16/— 

5.6723 

19/11 

7.0512 

40 

1.10 

4/ 4 

1.5654 

8/ 3 

2.9441 

12/ 2 

4.3228 

16/ 1 

5.7016 

20/— 

7.0805 

48 

1.32 

4/ 5 

1.5848 

81 4 

2.9735 

12/ 3 

4.3521 

16/ 2 

5.7310 





4/ 6 

1.6141 

8/ 5 

3.0028 

12/ 4 

4.3815 

16/ 3 

5.7603 





4/ 7 

1.6434 

8/ 6 

3.0321 

12/ 5 

4.4108 

16/ 4 

5.7896 





4/ 8 

1.6727 

8/ 7 

3.0615 

12/ 6 

4.44 

16/ 5 

5.8190 





4/ 9 

1.7021 

8/ 8 

3.0908 

12/ 7 

4.4694 

16/ 6 

5.8483 





4/10 

1.7414 

8/ 9 

3.1202 

12/ 8 

4.4988 

16/ 7 

5.8776 






EXAMPLE.—Say a bill of goods is purchased in England at 5 / per yard, weighing 16 ozs. 
to the yard, how much will they cost landed in New York, duties, freight, etc., Ac., paid? 

Take amount of currency opposite 5/ in Table,...$i.80 ) Add the 

The goods weigh 16 ozs. to the yard; take amount opposite to t two 
16 ozs. in the Weight Duty column, viz. :. 44 j together. 


The cost, therefore, landed in New York, will be.$2.24 

yard, duties, freight, everything paid. 

To place goods on a basis of 7 | 4 mos. 9 per ct. must be added ; or, for a 7 I 6 mos. (the 

usual commission-house discount), 10 per cent, must be added, viz.: ...$2.24 

At 7 I 6 mos. or 10 per cent, cash.i ........ ~ 22.4 


$2.46.4 


\ 


( 46 ) 















































CURRENCY NET COST OF ENGLISH WOOLENS, LANDED IN NEW YORK. 

TABLE NO. 2. 

Calculation for Invoice on which the Terms are less ^ measurement and cash discount per 

cent. No commission. 

Basis of Calculation.— The Sterling price per yard is taken, and ^ and 2i per cent 
discount IS deducted; 50 percent, ad val. duty added, and 4 cents a yard also added, to cover 
packing charges, freight, brokerage and insurance, etc. 


The calculation is net cost, delivered in New York, for lots of 10 pieces or 
over. Weight Duty to be added to currency, which will give net cost. 
Custom-House Exchange, at $4.8665, used in calculation. 





(See Example at foot of page.) 


1/- 

$ Cts. 
.3862 

4/11 

Cts. 

1.7424 

8/10 

$ Cts. 
3.0986 

12/ 9 

S Cts. 
4.4547 

1/1 

.4151 

5/— 

1.7712 

8/11 

3.1273 

12/10 

4.4835 

1/ 2 

.4439 

5/ 1 

1.80 

9/- 

3.1562 

12/11 

4.5124 

1/ 3 

.4728 

5/ 2 

1.8289 

9/ 1 

3.18,50 

13/— 

4..5412 

1/ 4 

.5016 

5/ 3 

1.8578 

9/ 2 

3.2139 

13/ 1 

4.57 

1/ 5 

.5305 

5/ 4 

1.8866 

9/ 3 

3.2428 

13/ 2 

4.5989 

1/ 6 

.5,593 

5/ 5 

1.9155 

9/ 4 

3.2716 

13/ 3 

4.6278 

1/ 7 

.5882 

5/ 6 

1.9444 

9/ 5 

3.3005 

13/ 4 

4.6566 

1/ 8 

.6171 

5/ 7 

1.9732 

9/ 6 

3.,3293 

13/ 5 

4.6855 

1/ 9 

.64,59 

5/ 8 

2.0021 

9/ 7 

3.3582 

13/ 6 

4.7143 

1/10 

.6747 

5/ 9 

2.0309 

9/ 8 

3.3870 

13/ 7 

4.7432 

1/11 

.7036 

5/10 

2.0597 

9/ 9 

3.4159 

13/ 8 

4.7721 

2/- 

.7325 

5/11 

2.0886 

9/10 

3.4448 

13/ 9 

4.8009 

2/ 1 

.7613 

6/— 

2.1175 

9/11 

3.4736 

13/10 

4.8297 

2/ 2 

.7902 

6/ 1 

2.1463 

10/— 

3.5025 

13/11 

4.8586 

2/ 3 

.8190 

6/ 2 

2.17,52 

10/ 1 

3..5313 

14/— 

4.8875 

2/ 4 

.8479 

6/ 3 

2.2040 

10/ 2 

3..56 

14/ 1 

4.9163 

2/ 5 

.8768 

6/ 4 

2.2329 

10/ 3 

3.5890 

14/ 2 

4.9452 

2/ 6 

.9056 

6/ 5 

2.2617 

10/ 4 

3.6178 

14/ 3 

4.9740 

21 7 

.9345 

6/ 6 

2,2906 

10/ 5 

3.6467 

14/ 4 

5.0029 

21 8 

.9633 

6/ 7 

2.3195 

10/ 6 

3.6756 

14/ 5 

5.0317 

21 9 

.9922 

6/ 8 

2.3483 

10/ 7 

3,7045 

14/ 6 

5.0605 

2/10 

1.0210 

6/ 9 

2.3771 

10/ 8 

3.7333 

14/ 7 

5.0894 

2/11 

1.05 

6/10 

2.4060 

10/ 9 

3.7622 

14/ 8 

5.1183 

3/- 

1.0787 

6/11 

2.4349 

10/10 

3.7910 

14/ 9 

5.1471 

3/ 1 

1.1076 

71- 

2.4637 

10/11 

3.8198 

14/10 

5.1760 

3/ 2 

1.1364 

71 1 

2.4926 

11/- 

3.8487 

14/11 

5.2049 

3/ 3 

1.1653 

7/ 2 

2.5214 

11/ 1 

3.8776 

15/— 

5.2337 

3/ 4 

1.1941 

71 3 

2.5503 

11/ 2 

3.9064 

15/ 1 

5.2626 

3/ 5 

1.2230 

71 4 

2..5791 

11/ 3 

3.93,53 

1,5/ 2 

5.2914 

3/ 6 

1.2518 

71 5 

2.6080 

41/ 4 

3.9641 

15/ 3 

5.3203 

3/ 7 

1.2807 

71 6 

2.6368 

11/ 5 

3.9930 

1.5/ 4 

5.3491 

3/ 8 

1.3095 

7/ 7 

2.66.57 

11/ 6 

4.0218 

15/ 5 

5.3780 

3/ 9 

1.3384 

7/ 8 

2.6945 

11/ 7 

4.0507 

15/ 6 

5.4068 

3/10 

1.3672 

71 9 

2.7234 

11/ 8 

4.0795 

15/ 7 

5.4357 

3/11 

1.3961 

7/10 

2.7523 

11/ 9 

4.1084 

15/ 8 

5.4645 

4/— 

1.42,50 

7/11 

2.7811 

11/10 

4.1373 

15/ 9 

5.4934 

4/ 1 

1.4,538 

8/- 

2.81 

11/11 

4.1661 

15/10 

5.5223 

4/ 2 

1.4827 

8/ 1 

2.8388 

121— 

4.19,50 

15/11 

5.5511 

4/ 3 

1.5116 

8/ 2 

2.8677 

121 1 

4.2238 

16/- 

5.58 

4/ 4 

1.54 

8/ 3 

2.8965 

12/ 2 

4.2527 

16/ 1 

5.6088 

4/ 5 

1.5692 

8/ 4 

2.92,54 

12/ 3 

4.2815 

16/ 2 

5.6377 

4/ 6 

1.5981 

8/ 5 

2.9542 

12/ 4 

4.3104 

16/ 3 

5.6665 

4/ 7 

1.6270 

8/ 6 

2.9831 

12/ 5 

4.3392 

16/ 4 

5.6954 

4/ 8 

1.6558 

8/ 7 

3.0119 

12/ 6 

4.3681 

16/ 5 

5.7242 

4/ 9 

1.6846 

8/ 8 

3.0408 

12/ 7 

4.3970 

16/ 6 

5.7,531 

4/10 

1.7135 

8/ 9 

3.0696 

12/ 8 

4.4258 

16/ 7 

5.7820 


16/ 8 
16/ 9 
16/10 
16/11 
17/— 
17/ 1 
17/ 2 
17/ 3 
17/ 4 
17/ 5 
17/ 6 
17/ 7 
17/ 8 
17/ 9 
17/10 
17/11 
18/- 
18/ 1 
18/ 2 
18/ 3 
18/ 4 
18/ 5 
18/ 6 
18/ 7 
18/ 8 
18/ 9 
18/W) 
18/11 
19/— 


19/ 
19/ 
19/ 
19/ 
19/ 
19/ 6 
19/ 7 
19/ 8 
19/ 9 
19/10 
19/11 
20 /— 


8 Ots. 
5.8108 
5.8396 
5.8685 
5.8973 
5.9262 
5.9551 
5.9839 
6.0128 
6.0416 
6.0705 
6.0993 
6.1282 
6.1,570 
6.18,59 
6.2148 
6.2436 
6.2725 
6.3013 
6.3302 
6.3590 
6.3879 
6.4167 
6.44,56 
6.4744 
6..5033 
6.5321 
6.5610 
6.5899 
6.6187 
6.6475 
6.6764 
6.7053 
6.7341 
6.7629 
6.7918 
6.8206 
6.8495 
6.8784 
6.9072 
6.9361 
6.9650 


WEIGHT 

DUTY. 

44 cts. per pound. 


Decimals of Dollars, 
i ounce = .006875 

i “ = .013750 

I “ = .020625 

1 » = .0275 


Ounces. 8 Cts, 


4 

5 

6 

7 

8 
9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 
21 
22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 
40 
48 


.11 

.131 

. 16 i 

.19i 

.22 

.241 

.27i 

.301 

.33 

.351 

.381 

.411 

.44 

.461 

.491 

.521 

.55 

.571 

.601 

.631 

.66 

.681 

.711 

.741 

.77 

.791 

.821 

.851 

.88 

1.10 

1.32 


EXAMPLE.—Say a bill of goods is purchased in England at ,5/6 per yard, weight 15 ounces 
to a yard, how much will they cost landed in New York, duty, freight, and all expenses paid ? 

Take amount opposite 5/6 in Table, which is, say.$1,941 

The goods are 15 ounces to the yard, therefore add the amount opposite 

15 ounces in Weight Duty column, which is 411 cents. 411 

The cost, therefore, landed in New York, would be, at 5/6.$2.35i 

Duties, freight, and everything added. 


9 per cent, must be added to place on basis of 7 per cent. 
10 “ “ “ “ “ 7 per cent. 


4 mos. 
6 mos. 


The usual discount of commission houses in New York runs from 7 | 4 mos. to 7 [ 6 mos. 


( 47 ) 





















































TABLE 


Showing the Values per pound at which the Specific Rates 
OF Duty on certain Classes and Manufactures of Iron 
AND Steel are Equal to the Minimum ad Valorem Rates 

PRESCRIBED FOR THEIR ASSESSMENT. 

Values at which 

Specific rate, Ad valorem the specific and 

per lb. rate. ad valorem rates 

are equal. 


8 

1 0 

ct. 

— 

35 

per cent. 

at 

2f 

cts. 

1 * 

cts. 

« 

35 

u 

a 

3-f 

cts. 

1 

4 

ct. 

u 

45 


a 

f 

ct. 

4 

1 0 

ct. 

a 

45 

({ 

a 

8 

9 

ct. 

5 

1 0 

ct. 

u 

45 

u 

a 


cts. 

8 

1 0 

ct. 

u 

45 

(( 

(( 

H 

cts. 

9 

1 0 

ct. 

« 

45 

(( 

(( 

2 

cts. 

1 

ct. 

(( 

45 

(( 

(( 

H 

cts. 


cts. 

(( 

45 

i ( 

t( 

2 f 

cts. 

n 

cts. 

u 

45 

a 

<( 

H 

cts. 

■^10 

cts. 

n 

45 

(( 

<< 

3f 

cts. 

■*^4 

cts. 

<( 

45 

(( 

(< 

3f 

cts. 

*^10 

cts. 

(f 

45 

i( 

« 

4 

cts. 

2 

cts. 

u 

45 

(( 

<( 

4f 

cts. 

9 3 

cts. 

(( 

45 

« 

« 


cts. 


cts. 

(i 

45 

u 

a 

55 

^9 

cts. 

2 i 

cts. 

C( 

45 

u 

a 

H 

cts. 

to 

cts. 

(( 

45 

a 

u 

62 

^9 

cts. 


cts. 

« 

45 

u 

(( 

7-2- 

cts. 

H 

cts. 

u 

45 

(( 

u 

71 

cts. 

4 

cts. 

n 

45 

<i 

<( 

® 9 

cts. 

4 2 

cts. 

a 

45 

a 

(( 

91 

cts. 

7 

cts. 

u 

45 

u 

« 

16f 

cts. 


( 48 ) 



[The following tal es of money, weights, and measures, prepared for the United States Treasury Department 
by Mr. E. 11. Elliott, are copied from “Webster’s Counting-house Dictionary,”] 


TABLE* 


SHOWING, IN TERMS OF THE STANDARD GOLD COINAGE OF THE UNITED STATES, 

( 1 .) THE INTRINSIC VALUES OF THE PRINCIPAL GOLD AND SILVER COINS OF DIFFERENT 
FOREIGN COUNTRIES DUE TO THEIR LEGAL WEIGHT AND FINENESS. 

'2.) THE INTRINSIC VALUES DUE TO THEIR ACTUAL AVERAGE WEIGHT AND FINENESS M 
ASCERTAINED BY TRIAL AT MINTS OF THE UNITED STATES AND OF OTHER COUNTRIESi 
AND 

(8.) THE RATES FIXED BY UNITED STATES LAW AT WHICH CERTAIN FOREIGN COINS OR CUR 
RENCY SHALL BE RECEIVED IN PAYMENT OF CUSTOMS DUES. 


lu reducing the value of silver coins to the gold 
standard of the United States, the value of gold has been 
considered to be 15% times that of silver of the same 
weight and fineness—this rate being the average of 
those obtaining in the London market for the fourteen 
years, 1853-1866. 

The values of silver coins derived from trials at the 
U. S. mint, as here given, are less by about 1.220 per 
cent._ than the corresponding values published in the 
Official Tables; the latter values having been reduced 
to a gold basis on the assumption that the market price 
of gold is 15.1875 times that of silver, instead of 15% 
times, as here employed. 


AUSTRIA. 


Gold.—N ew union crown (vereins-krone), 

Half union crown,. 

Former 4 ducat piece (until 1865), . 

Former ducat (until 1865), .... 
Former ducat by trial at U. S. mint, 
Hungarian or Kremnitz ducat, . 

Former sovereign (sovrano) used in Lom¬ 
bardy and Venice,. 

The same, by trial at U. S. mint. 

Former zecchino (sequin). See Venice, 
Italy. 


-= $6.6462 
= 3.3231 

= 9.1502 

= 2.2871 

= 2.2828 
= 2.2946 

= 6.7783 

= 6.7525 


Silver.— New union (or vereins) thaler = 

1% Austrian florin (containing A- of a 

miinz-pfund of fine silver), since 1857, . = 0.7204 

New florin or gulden of 100 new kreutzer 
(and containing of a miinz-pfund of 
fine silver) = about 57 of the old kreut- 

zer, since 1857,. 0.4803 

Former conventions-florin or gulden =60 
conventions kreutzer (and containing 
Ag. of a Cologne mark of fine silver) 

prior to 1857,. 0.5054 

Former conventions florin, by U. S. law 

22d May, 1846,. 0.4850 

Former conventions or species thaler = 

2 conventions-florin, prior to 1857, . = 1.0109 

Levantine, or Maria-Theresia, or Regina 
thaler (date 1780), still coined with the 
old date for the Levant trade, . . = 1.0109 


ALGIERS (belonging to France). See France. 

Former silver rial-boudjou, dated Hegira 
1230 (A.D. 1820).. 0.3617 


Former Silver.—D oppelthaler = 3% 
gulden (of the 24% gulden standard) 

prior to 1857, legal,.— 

Former silver, 2 gulden piece (prior to 

1857), legal.-= 

Former silver, 1 gulden of the 24% gulden 
standard = 60 kreutzer (prior to 1857), 

legal.== 

Former silver, the same fixed by U. S. 
law of 22d March, 1846, . . . . = 

BAVARIA. See Germany (South). 

Former Gold.—D ucat legal, . . . = 

Caroline, legal,.= 

Max d’or, legal,.. 

Former Silver.—L ike Baden. 

Gulden (of the 24% gulden standard), 
prior to 1857, legal,.= 

BELGIUM. See France. 

BRAZIL. 

Gold.— 20 milreis, legal, . . , . = 

Milreis, trial by U S. mint, . . . = 

Former Joao, legal,.. 

Silver.— 2 Milreis, legal, . . . = 

Former, patagao (920 reis), legal* . . == 

BRUNSWICK. See Germany (North). 

Former Gold.—P istole, of 5 gold thalers, 
legal,.. 

Former Silver .—Thaler (24 gute groschen) 

legal,.— 

Thaler by U. S. law of 22d May, 1846, . = 

BREMEN. See Germany (North). 

Gold.—B remen has no gold coinage of its 
own, but the unit of account still re¬ 
mains the gold thaler, of which there 
are 8_4^ to the union crown, or 5 to the 
pistole, and wdiich consequently, . . = 

Silver.—R ixthaler, legal, , . . , = 

Rixthaler, by U. S. law of 1843, . . 

Thaler (of 72 groten), legal, . . . = 

Thaler, by U. S. law of 1843, . . . —, 

CENTRAL AMERICA. 


1.4409 

0.8252 


0.412« 

0.40 


2.2876 

4.9920 

3.3414 


0.4117 


10 9235 
10.9057 
8.7195 
1.0104 
1.0G57 


3.9593 

0.7254 

0.69 


07912 

0.7911 

0.7875 

0.7476 

071 


AZORES or WESTERN ISLANDS. See Portugal. 

Milreis of these Islands, as fixed by U. S. 
law of March 3d, 1843, for U. S. customs, = 0.835 

ARGENT INE CONFEDERATION. See South 
America. 

BADEN. 

For new coins, see Germany (South). 


Gold. —Onza, or doubloon, of 1833, trial by 
U S. mint, . . . . . . 

Pezo, or .j-i- onza (of 1825 to 1849) trial by 

U. S. mint,. 

2 escudo (% onza), trial by U. S. mint, . 
4 reals, trial by U. S. mint. 

Silver.— Pezo (1840-1842), average trial by 
U.S. Mint, . . . . . . 

Pezo (of 1855), average trial by U. S. mint, 
Pezo, trial by U. S. mint, .... 


= 14.9658 

= 0.8295 

= 3.6875 

= 0.488 


== 1.0311 

=« 1.0137 

=. O.J'997 


Former Gold.—L udwigd’or, legal, . . = 3.4388 


CHILI. See South America. 


^9 ^ 


* For new rates under the act of March 3, 1873, see ante, pages 6 , 6, and 7. 










TjiBLE OF VALUES, ETC., OF FOREIGN COINS. 


COSTA RICA. 

Gold —onza ((»f 1850), trial at U. S. mint, = 7.6232 


Union double-thaler = 3 Austrian florins 
or irulden = 3)^ South Germ in gulden 
or florins,.. 1.4401 


DENMARK. 

Gold.— Pistole (Christiand’or, Frederic- 

d’or), legal,. 3.9547 

Double Fredericd'or of 1827 to 1839, by 

trials at Berlin, 7.8992 

Silver. —Species thaler, or doppelt rigs- 

daler, legal,. I.O 926 

Former double rigsbankdaler, since 1787, 

..legal,. 1.0780 

J ormei double rigsbankdaler, by U S. law 

^ of May 22, 1846,.. 1.05 

Former rigsbankdaler (3^ speciedaler), 

legal.. 0.5463 

Rigsbankdaler, U. S. Custom-house valua¬ 
tion, .. 0.53 


ECUADOR. Nee South America . 

•aOLD.—4 escudos, trial by U. S. mint, . . = 

Silver.—P eso, legal,.. 

Piaster (8 rials) about, . . . . = 

EGYPT. 

Gold.— 100 piaster, legal, . . . . = 

50 piaster, legal,.. 

20 piaster, legal,.. 

Silver.—P iaster or gersh (plural, gurush), 
legal (= 20 para or fadda), . . . =. 

Pieces of 5, 10, and 20 piasters in jHopor- 
tion. 

ENGLAND. 

Gold.—P ound sterling (£), or Sovereign, 

legal, ... 

Pound sterling, U. S. Custom-house valua¬ 
tion, .. 

Silver.—S hilling, legal, . . . . = 

Crown (5 shilling), legal, . . . . = 

New shilling, trial by U. S. mint, . . = 

Average shilling, trial by U. S. mint, . = 

FRANCE. 

Gold —Piece of 100 francs, legal, . . = 

Piece of 50 francs, legal, . . . . = 

Piece of 20 francs, legal, . . . . = 

(Pieces of 5 and 10 francs in proportion.) 
Piece of 20 francs, new, trial by U. S. mint, = 
Piece of 20 francs, average, trial by U. S 

mint,.. 

Former Louis d’or (1810 to 1840), by trial, = 
Former Louis d’or (1785), legal, • . = 

silver.—P iece of 5 francs, legal, . . = 

Piece of 1 franc, prior to 1865, legal, . = 
Piece of 1 franc, prior to 1865, by U. S. law 

of 22d May, 1846,.. 

Piece of 1 franc, since 1865, subsidiary 

coin, legal,.. 

Former livre tournois, received by U. S. 
Custom-house at,.. 


7.5169 

1.8886 

0.69 


4.969 
2 495 
0.9976 


0.0495 


4 8666 

484 

0.2261 

1.2705 

0.2268 

0.2214 


19.2953 

9.6476 

3.8591 

3.8560 

3 8469 
3.8258 

4 6603 
0 9726 
0.1945 

0.1869 

0.1805 

0.185 


FRANKFORT-ON-THE-MAIN. 


{Formerly a free city, since 1866 belonging to Prussia) 
Gold. —Union crown and half crovm (see 
Germany). 

Former ducat, legal, .... = 2 2876 


Silver.— Veroins doppelthaler = 3l-< South 
German gulden (5234gi^lden to 1 thung- 
pfund of fine silver), legal, . . . = 14409 

Vereinsthaler ( 1 %! gulden;, . . . =r, 0.7205 

Gulden of South Germany, 52}^ to 1 munz- 
pfund of fine silver. Convention of 1857 
(not yet coined), legal, . . . . = 0 4117 

Former gulden (243^ to Cologne mark of 
fine silver. Convention of 1837), legal, . = 0 4126 

The same, by U. S. law of 22d May, 1846,. = 0 40 


GERMANY. 

Gold.— Union crown (vereins krone), .^.9^ 
fine, an i containing 10 grammes of pure 

gold,.= 6.6462 

Union haif crown,.= 3.3231 

Silver— Union (<ir vereins) thaler of the 
30-thaler fuss, or standard 30 thalers 
being coined irom the inunzpfund of 
500 grammes of fine silver, . . . ^ 0.7204 


NORTH GERMAN UNION. {Principal State, Prussia.) 

Gold —Union crown an 1 half crown. {See 
Germany.) 

Silver. —Union (or vereins) thaler, of 30 

silver groschen,.= 0 72(*4 

Prior to the year 1857, the thaler of the 
greater part of the States now consti¬ 
tuting the North German Union, was of 
the 14-thaler standard, 14 being coined 
Irom the Cologne mark of fine silver, . — 0.722C 

South Germany. (Bavaria, Baden, Ac.) 

Gold —Union crown and half crown. {See 
Germany.) 

Silver. —Union (or vereins) double thaler 

= 33 ^ South German gulden, legal, . = 1 4409 

Union (or vereins) thaler = 1% South Ger¬ 
man gulden,.. 0.7205 

Gulden or florin of South Germany of 60 
kreutzer, 523^ to 1 miinzpfund of fine 
silver. Convention of 1857. This gulden 
is the unit of account, but is not yet 
coined, legal, .... . =. 0.4117 

Former gulden of South Germany (243^ to 
the Cologne mark of fine silver, prior to 
1857), legal, .. 0.4126 

GREECE. 

French system of weights and measures with Greek 
nomenclature. 


Gold. —20 drachma or gold drachma (very 

rare), legal,. 

20 drachma, trial by U. S. mint. 

Silver. —1 drachme, legal. 

6 drachma, legal,. 

1 phoenix, legal,. 


3.4554 

3.4419 

0.1761 

0.8808 

0.1742 


GUATEMALA. See Central America. 

GUIANA. 

British, French, and the Netherlands’ currency. 

The silver guilder (of 1809) of the Nether¬ 
lands prevailing, legal, . . . . = 0.2708 

HAMBURG (North Germany). 

Gold.—D ucat, legal,.= 2.2716 

Silver. —Marco courant, legal, . . . = 0.2972 

Marco courant, U. S. Custom-house valu¬ 
ation, .= 0.28 

Marco banco (unit of account, not coined),. = 0.3642 

By U. S. law of 3d March, 1843,. . . = 0.35 


HANOVER. Now part of Prussia. {See Germany.) 

Former Gold.—L ouis d’or or Wilhelm 

d’or, or pistole, legal, . . . , = 3.9593 

Former Silver. — (Before 1854.) Zwei 

thaler (double thaler piece), legal, . = 1.4409 

Courant thaler (= 24 gute groschen, 1834), 
legal.= 0.722 

HESSE DARMSTADT (South Germany). 

Former Gold.— 10-gulden piece, legal, . = 4.0.371 

Karolin,.= 4.9920 

Former Silver.—As in Baden. 

2-gulden piece of 241^ gulden standard 
(prior to 1857), legal,” . . . . = 0.8225 

HESSE CASSEL. Now part of Prussia. 

Former Gold.—P istole, or Wilhelm d’or 

= 5 thaler, legal,.= 3.9822 

New pistole, or Frederich Wilhelm d’or, 
legal,.= 4.009 

Former Silver.—A s in Hesse Darmstadt. 

INDIA, EAST. 

Gold.—Mohur (law of 1835), legal, . . = 7.1059 

Mohur, of Madras, legal, . . . . = 7.0696 

Mohur, of Bombay, legal.= 7.1061 

Mohur of Netherlands’ Posse<»8ion (gold 
rupee,) legal,.— 7.832^ 










54 


TABLE OF VALUES, ETC., OF FOREIGN COINS 


Star-pagoda, of Madras, legal, . . . — 1.9102 

Moou-pagoda of Pondicherry (French), 

legal, r.- 1.6015 

Silver. —Company rupee, legal, . . • == 0.46217 

Star pagoda of Madras (by U. S. law of 2d 

March, 1801),.= 1-84 

Rupee of Company (by U. S. law of 3d 
March, 1843).= 0.445 


ITALY. 


French monetary system adopted 1865, 
Gold.—N ew 20 lire (francs), legal, . . = 

New 20 lire, trial by U. S. mint, . . = 

8;lver.—L ira, by U. S. law of 1846, . . = 

Former Gold.—M ore or less met with, in 
circulation, especially on the Mediterra¬ 
nean seacoasts and in the Levant, 

In Genoa .—Zecchino (or seqciin) for Levan¬ 
tine trade, legal,.= 

Dopia or Genovine (old), legal, . . . = 

Dopia or Genovine (new;, legal, . . = 

In Lombardy; Venice, Milan, and Mantua. 

Sovrano, legal,.== 

Sovrano, trial by foreign mint, . = 

Zecchino (sequin), trial by French mint,. = 
In Modena .—20 lire (20 francs), legal, . . == 

In Naples and Sicily .—Oncette = 3 ducati 

di regno, legal,.= 

1 oncie (and multiples for Sicily), legal, . = 
1 oncie, by U. S. Law of 22d May, 1846, . = 
In Parma .—20 lire, . . . . _. . = 

1 pistole (also pieces of 2,4, and 8 pistoles, 
in proportion), legal, . . . . = 

1 ducato or zecchino,.. 

In Sardinia .—Doppie = 20 lire nuove, . . = 

Carlini (Piedmont, 1786), . . . . = 

Carlini (Sardinia, 1773), . . . . = 

Former Silver —In Genoa —Livre (U. S. 

Custom-house valuation), . . . = 

Lombardy and blantua .—Scudo nuove, legal, = 
Scudo Cisalpine, legal, . . . _ . = 

Filippi (Milan, 1786) = lire correnti = 

lire de Mantua, legal, . . . •= 

Croisat, or scudo della croce (of the Vene¬ 
tian Republic), legal, . . . . = 

Lira, by U. S law of 22d May, 1846, . . = 

Lucca .—5 lire nuove Lucchesi (of 1840), legal = 
Modena .—Scudo (Modenese) = 15 lire Mo- 
denesi, legal, ....•.= 
Naples and Sicily —Ducato del regno = 10 

carlini (1818), legal,.. 

Ducato del regno, by U. S law of 22d May, 

1846,.. 

Scudo or piaster = 12 carlini (since 1818), 

legal,.. 

Scudo or piaster, trial by U. S. mint, . = 
Scudo = 12 Sicilian tari (Sicily, 1785), 

legal.. 

Parma .—Ducato (till 1815), legal, . . . = 

Hardinia .—Scudo ^6 lire Piedmontese (until 

1800), legal.— 

Scudo = 2y lire of Sardinia (scutcheon 

dollar. 1773), legal,.. 

Tuscany .—Deni = 10 lire (until 1844), legal, = 
Francescone ==6% lire=4 fiorini=10 paoli 

(prior to 1839), legal.. 

Tuscan livra, by law of 22d May, 1846, . == 

Fiorino or florin (until 1850) = 1% lire, 
legal,.. 


3.8591 

3.8426 

0.186 


2.2906 

23.5913 

14.9082 


6.778 

6.7102 

2.2704 

3.8591 


2.5067 

2.5599 

2.40 

3.8591 

4 2676 
2.2691 
3 8591 
27.4542 
9.4856 


0.21 

1.0109 

0.8971 

1.1408 

1 2839 
0.16 
0.7221 


0-8055 


0.8265 

0.80 


0.992 

0.9437 

0 9833 
0.9933 

1.3689 

0.9091 
1 6341 

1.0904 

0.16 

02728 


JAPAN. 

i>OLD.— Kobang, new, average from S4.446 to 5.793 
Silver. —Itakane (according to Siebold), . = 2 928 
Itzabu.. 0.365 


KRAKOW. 

Formerly a free city; since 1846 occupied by Austria. 
Still in Silver zloty (florin), legal, . = $0.1146 


MALTA. 

Former coins (prior to 1800): 

Gold. —Doppia or pistole (= 10 scudi) trial 

by English mint,.. 4 651J 

Silver. —Oncie = 2)^ scudi = 30 tari,. . = 1.695fl 

MAURITIUS ISLAND (formerly Isle de France). 

Silver. — (Coined in London) dollar or 

Spanish piaster, legal, . . . . = 1.0451 


MEXICO. 


By law of 27th November, 1867, a system of decimal 


coinage was adopted. 

Gold. —Doubloon, legal, . . . . = 15.7471 

Doubloon, trial by U. S; mint, average, . == 15 5298 

Doubloon, trial by U. S mint, new, . . = 15.6105 

20 pesos,.= 19.680 

20 pesos, trial by U. S. mint, . . . = 19.64 

Silver. —Dollar, or peso (standard), . . 10567 

Dollar, new, trial by U. S. mint, . . 1.0532 

Dollar, average, trial by U. S. mint, . = 1.0491 

Peso of Maximilian, trial by U. S. mint, -= 1.0421 


MOROCCO. 

Gold. —Boutki or Bendoki, legal, . . = 1.9952 

Silver. —Rial or real (of 1776, very rare), . = 1.0449 


NETHERLANDS or HOLLAND. 


Gold —Gouden Willem (golden William), 

legal.— 4.0257 

10 guilders, legal,. == 4.0145 

10 guilders, trial by U. S. mint,. . , = 3 9757 

Ducat.= 2.2834 

Silver —Rijksdaalder = 'ly guilders (1847), 

legal,.= 1.0212 

Guilder or florin, legal, . . . = 0.4084 

Guilder by U. S law of 22d May, 1846, . = 0.40 

Ryder (for Colonial trade), legal, . . = 1.3189 


NORWAY. 

Silver. —Species (rigs) daler = 6 marks = 

120 shilling, legal,.= 1.0929 

The same, by law of U. S., 1846,. . . 1.06 

The same trial by U. S. mint, . . . = 1.0930 


OLDENBURGH. (North Germany.) 
Former Gold.—P istole, legal, . . . = 3.9593 


PAPAL STATES. 


Adopted the French standard from January 1st, 1868; 
the monetary units of scudi and baiocchi being then 
changed to lire (francs) and centesimi. The French suF- 
sidiary silver coins not adopted. 

Former Gold. —10 scudi = 10 scudi Ro¬ 
mani of 1853, legal,.= 10.470 

Zecchino (until 1835 of Rome and Bo¬ 
logna), legal,.= 2 2769 

Former Silver. —Scudo Romano == 100 

baiocchi (1835), legal, . . . . = 1 046.i 

Madonna scudo (of Bologna), legal, . . = 1.0445 

PERSIA. 

Gold. —Toman (also y. toman), legal,. . = 2 2437 

Silver. —Sahibkiran, or sabkran (of Mo¬ 
hammed Shah), legal, . . , . = 0.2243 

(Of various value and weight under dif¬ 
ferent rulers). 

PERU. 


The French monetary system was adopted January 
31, 1863. 


Gold.— 20 sols = 100 francs, legal, 

20 sols, trial by U. S. mint, .... 
Old doubloon, trial by U. S. mint, . 

Silver.— 1 sol, legal,. 

1 sol, trial by U. S. Mint, .... 
Old peso or dollar, trial by U S. mint. 
Peso or dollar of 1858, trial by U. S. mint, 


= 19.2953 
= 19 218 
= 15 5587 
■= 0.972? 

= 0.9724 

= 1.0497 

0.9389 


POLAND. 


{LUBECK. North Germany.) 

Former Gold —Species ducat, legal, . . — 2 2710 

Former Silver.- -Thaler ..= 2}^ mark cour- 

aut, legal,. 0.7220 


(Divided between Austria, Russia, and Prussia.) 
Former Gold. —Ducat = 25 zloty, legal, ^ 2.9887 

Former Silver.— Zloty (pieces of 10, 5, 

and 2 zloty, or gulden), legal,. . — 0 116 













TABLE OF VALUES, ETC., OF FOREIGN COINS 


55 


PORTUGAL. 

(JOLD —Coroa (crown == 10,000 reis), legal, . 
Coroa, trial by U. S. mint, .... 

Silver.— ISIilreis, legal,. 

Milreis by U. S law of 3d March, 1843, .* 

Milreis (of Azores), by U. S. law of 3d 

March, 1843,. 

Milreis (of Madeira), by U. S. law of 3d 

March, 1843,. 

The bulk of currency is in British sovereigns 
legalized at the rate of 4500 reis, . 

PRUSSIA. (North Germany.) 

Gold. —New crown (vereinskrone), legal. 
Former Friedrich d’or = 5 thalers, legal. 
Former ducat, legal,. 

Silver.— Thaler (before 1857), trial by U. S. 

mint,. 

Thaler, by U. S. law of 22d May, 1846, 

New thaler, trial by U. S. mint. 

New thaler, legal,. 

ROME. 

Gold. —New piece of scudi, trial by U. S. 

mint,. 

Silver. —New scudo, trial by U. S. mint, . 

RUSSIA. 

Gold.—H alf imperial, of 5 roubles, legal, 
Half imperial, trial by U. S mint, . 

Silver. —Rouble = 100 copecks (kopieyl 

legal,. 

Rouble, by U. S. law of 22d May, 1846, 
(Roubles before the year 1800 were usually 
of greater value.) 


5 825/ 
5.8066 
1.0815 
1.12 

0.835 

1.00 

4 8666 


6.64615 

4.0096 

2.0048 

0.7214 

069 

0.7214 

0.7204 


2.6047 
1.0455 


3.9S69 

3.9764 

07779 

0.75 


SAXONY. (North Germany.) 

Former Gold.— Double August d’or, legal = 8.0179 

August d’or, legal,.. 4.0098 

Former Silver. —Species thaler = 24 

gute groschen = 1]/^ thaler, legal, . = 1.091 

SOUTH AMERICA. 

Argentine Confederation. 

Gold. —Onza (1813 to 1832), trial by U. S. 

mint.= 15.5146 

Onza (1828 to 1832), trial by U. S. mint, = 14.6579 

Bolivia. 

Gold. —Onza or doubloon (1827 to 1836) 

legal,. 

Onza, trial by U. S. mint. 

Silver. —Peso (dollar), trial by U. S. mint 
Half peso, trial by U. S. mint. 


15.6018 

15.5924 

0.7826 

0.3874 


Chili. 


Gold.—C ondor, legal, 


9.1225 


Venezuela. 

Silver. —Pezo (mone de macu(}uina), 
legal. 


0.7836 


ItCLVEE.— Pezo 


Chili. 

5 francs, legal, 
SPAIN. 


Gold.—D oubloon of 10 escudos or crowns, 

legal,. 

The same, by trial at U. S. mint. 
Doubloon of 4 escudos, legal, . 
Doubloon of 2 escudos, legal, . 
Doubloon de Isabel, legal. 

Former quad ruple (4 pistolet onza de 
oro), legal 


0.9648 


•5.1678 

4.9639 

2.0038 

1.0019 

4.9861 


0.193 

0.186 


= 16.1154 


SiLi ER.—Duro, or peso, legal, . . . « i.oioa 

Escudo (10 reals), legal, . . . o. 50497 i 

Peseta, legal,. 0.2525 

Media legal,.. o.l262 

Real, legal, . . . . . = 0.0631 

Real de plata (Mexicana), legal, . . o 1260 

Real de plata, by U. S. law of 2d March, 

1799,.. 010 

Real de vellon, legal, . . . . = 00614 

Real de vellon, by U. S law of 2d March, 

*799,.. 0 05 

SWEDEN. 

Gold.— 1 ducat (also double and quadruple 

ducat), legal,.. 2 2605 

Ducat, trial by U. S mint, . . . = 2.2564 

Silver.— 1 riksdaler ryks mint = 100 

ore,lepl,. ... . . . 0.2756 

1 riksdaler silfver, legal, . . . . = i.i023 

4 riksdaler ryks mint = 1 ryksdaler sylfver. 

(Also coins of i, 2, and 4 ryksdaler sylfver J 

SWITZERLAND. 

Gold and silver as in France. 

1 franc == 100 rappen, legal, . 

1 franc, by U. S. law, .... 

TRIPOLIS. 

Silver.—G ersh orgurush (pi )= 100 para, 

^legp.= 01046 

Gersh (under Mahmud II, 1808), legal, . = 0.1865 

TUNIS. ♦ 

Gold.—N ew 25 piasters, trial by U. S. mint, = 2.9954 
Mahbub (zecchino), from $1.2534 to . = 1.5003 
Silver.— 5 piaster, trial by U. S. mint, . = 0.6185 
Piaster, trial by U. S. mint, . . . = 0.125 

TURKEY. 

Gold.—P iece of 100 piaster (juslik), legal, = 4.393 
Piaster, trial by U S. mint, . . . = 4.3693 

Piece of 50 piaster in proportion. 

Silver.—P iaster (also in pieces of 2,5,10, 

and 20 piasters) = 100 aspers, legal, . = 0.04325 
The same, at Custom-house valuation, . 0 05 

20 piasters (gersh), trial by U. S mint,. = 0.8609 

UNITED STATES OF AMERICA. 

Gold.—D ollar, legaltender in all amounts, = 1.0000 
Pieces of 20 (double eagle), 10 (eagle), 5 
(half eagle), 2]/^, and 3 dollar pieces in 
proportion. 

Silver.—D ollar, legal tender in all 

amounts,.= 1.000 

The intrinsic value, in U. S. gold of the 
silver dollar, assuming gold to be worth 
15% times silver, is ... . 1.03988 

The half dollar, subsidiary and legal ten¬ 
der in payment of sums not exceeding 
$5.00 in any one payment, has an in¬ 
trinsic gold value of ... . 0 4840 

Quarter dollar, dime, half dime, and 3 
cent piece in proportion. 

UNITED STATES OF COLOMBIA. (New Granada i 

Gold.—C ondor = 10 pesos, legal, . . = 9.6476 

Condor, trial by U. S. mint, . . . = 9.6751 

Old doubloon (Bogota), legal, . . . = 15.6106 

Old doubloon (Popayan), legal, . . = 15.3775 

Silver.—P esos (25 grammes), legal,. . =• 0 9726 

Pesos, trial by U. S. mint, . . . = 0.9692 

(The condor and pesos are the same respectively ai 
the French 50-franc gold and 5-franc silver piece.) 

WURTEMBERG. (South Germany.) 

Former Gold.—F rederic d’or = 11 gulden = 4.5410 
Former Silver.— 2 gulden piece of the 

2 A ]/2 gulden standard, . . 3.8252 
















56 


(JiMTED STATES WEIGHTS AND MEASURES. 


WEIGHTS AND MEASURES OF THE UNITED 


STATES. 


Standard Units. 


Standard of Length. —The actual standard of length of 
Tac United States, is a i)rass scale of eighty-two inches 
In length, prepared for the survey of the coast of the 
United States, by Troughton, of London, and now in 
the possession of the United States Treasury Depart¬ 
ment, and deposited at the office of Weights and Meas¬ 
ures. The yard measure is between the twenty-seventh 
and the sixty-third inches of the scale. Iho temperature 
at which this scale was designed to be standard, and at 
which it is so used in conducting the operations of the 
United States Coast Survey, is 62° Fahrenheit. Late 
comparisons show that on the United States standard 
scale at 62° Fahrenheit, the yard is in excess of the 
British standard by 0.00087 inch. According to a report 
made as Chairman of the Committee of Weights and 
Measures, by Professor A. D. Bache, late Superintendent 
of the United States Coast Survey, in 1860, before the 
American Association for the Advancement of Science, 
“the standard temperature of the United States yard 
has never been authoritatively here fixed.” 

The unit of length—the yard—is derived from ancient 
arbitrary standards in England. Its thirty-sixth part—. 
the inch—is said to be contained 39.13929 times in the 
length of the pendulum that, in a vacuum and at the 
level of mid-tide, under the latitude of London, vibrates 
seconds of mean time. 

Comparison of the Common with the Metric Standards 
of Length. —According to Hassler, the meter contains 
39.38091714 of the inch divisions of the Troughton scale 
at 32° Fahrenheit; and, consequently, making due al¬ 
lowance for the expansion by heat of the metal scale, 
39.36850154 of these inch-divisions, when the bar is at 
62° Fahrenheit, The number of imperial inches in the 
meter, according to Kater, and adopted in the late Act 
of Parliament, which rendered the use of the metric 
system permissible in Great Britain, is 39.37079. The 
number of United States inches in the meter, according 
to the Act of Congress of 1866, authorizing the use of 
the metric system of weights and measures in the United 
States, is 39.37. 

Standard of Weight. —The weights of the United States 
are designed to be identical with those of England. The 
standard of weight is the troy pound, copied in 1827, by 
Captain Kater, from the imperial troy pound of Eng¬ 
land, for the use of the mint of the United States, and 
there deposited. This pound is standard when in air 
in which the mercury stands at 30 inches in a barome¬ 
ter, and at 62 degrees in the Fahrenheit thermometer. 
The pound troy is assumed to contain 5760grains; the 
commercial or avoirdupois pound, contains 7000 of these 
grains. 

Standards of Volume. —The standard of liquid measure 
is the gallon; of dry measure, the bushel. The former 
is almost exactly equivalent to a cylinder 7 inches in 
internal diameter, and 6 inches in height; the latter to 
a cylinder of 18.5 inches internal diameter, and 8 inches 
in height, and when heaped the cone must not be less 
than 6 inches high, containing fora true cone,2747.715 
cubic inches. 

The gallon, if filled with distilled water at the temper¬ 
ature of its maximum density (say 39.83° Fahrenheit, 
as determined by Mr. Hassler), contains, according to 
the official report, at that temperature, if weighed in 
air in which the barometer is 30 inches at 62° Fahren¬ 
heit, 58,372.2 standard grains (8.3389 pounds avoirdu¬ 
pois). The bushel is a measure containing 543,391.89 
standard grains (77.6274 pounds avoirdupois) of distilled 
water at the temperature of maximum density, and 
barometer at 30 inches at 62° Fahrenheit. 

According to Mr. Hassler’s comparisons, the weight 
of a cubic foot of water at its maximum density, the 
barometer being 30 inches at 62° Fahrenheit, is 998.068 
ounces avoirdupois; the weight of a cubic inch of such 
water being 252.6937 grains. The United States gal¬ 
lon is thus the old. wine gallon of 231 inches, nearly ; 
and the United States bushel, the Winchester bushel of 
2150.42 cubic inches, nearly. 

The British standard measure of volume, by Act of 
1824, is the imperial gallon, containing, when weighed 
in air, both air and water being at the temperature of 
62° Fahrenheit, and the barometer at 30 inches, 10 
pounds avoirdupois The cubic inch of distilled water 
(temperature 62°, barometer 30 inches), is declared to 
contain 252.458 grains; hence the imperial standard 
Ion cc utains 277.274 cubic inches. The imperial 


bushel, of 8 imperial gallons, contains 2218.192 cubia 
inches. Its dimensions are 19.5 inches outside diameter, 
8.5 inside diameter, 18.25 depth, and 6 inches height of 
cone for heaped measure; the contents of the heaped 
bushel being 2815.488 cubic inches. 

The United States standard gallon is to the imperial 
standard gallon, nearly, as to 5 to 6 ; the United States 
standard bushel is to the imperial standard bushel, 
nearly, as 32 to 33. 

Metric System. 


Metric System of Weights and Pleasures Permissible .— 
By an Act of Congress approved in July, 1866 (ante. 
Part III, p. 31), the use of the weights and measures of 
the metric system is made permissible; and contracts 
are declared not to be invalid because the weights and 
measures expressed or referred to therein are weights 
and measures of that system. 

The following tables of equivalents are also therein 
recognized in the construction of contracts and in all 
legal proceedings. 

Measures of Length. 


0.001 meter = 1 millimeter = 
0.01 meter = 1 centimeter = 
0.1 meter = 1 decimeter == 
1 meter = 1 meter = 

10 meters = 1 dekameter => 


0.0394 inches. 
0.3937 inches. 
3.937 inches. 
39.37 inches. 
393.7 inches. 


100 meters 
1,000 meters 

10,000 meters 


= 1 hectometer = 328 tV feet. 

= 1 kilometer _/ 328oHfeet. 

1 kilometer = | 0.62136 miles. 

•= 1 mvriameter_f 32808y^ feet. 

1 myriameter — | g 2137 miles. 


Measures of Surface. 


1 square meter = 1 centare = 1550 square inches 
100 square meters = 1 are = 119.6 square yards. 
10,000 square metres = 1 hectare = 2.471 acres. 

Measures of Volume. 


Cubic Pleasure. 


1 cubic centimeter = 1 milliliter = 

10 cubic centimeters = 1 centiliter == 

0.1 cubic decimeter = 1 deciliter = 

1 cubic decimeter = 1 liter = 

10 cubic decimeters = 1 dekaliter = 

0.1 cubic meter = 1 hectoliter = 

1 cubic meter = 1 kiloliter, or stere = 


0.001 liter, 
0.01 liter. 
0.1 liter. 
1 liter. 

10 liters. 
100 liters. 
1000 liters. 


Dry Measure. 

1 milliliter.= 0.061 cubic inch. 

1 centiliter.== 0.6102 cubic inch. 

1 deciliter.= 6.1022 cubic inches. 

1 liter.= 0.908 quart. 

1 dekaliter.= 9.08 quarts. 

1 hectoliter.=2 bushels and 3.35 pecks. 

1 kiloliter, or stere, . . = 1.308 cubic yards. 

LAquid Measure. 

1 milliliter.= 0.27 fluid drachm. 

1 centiliter.= 0.338 fluid oz. 

1 deciliter.= 0.845 gill. 

1 liter.= 1.0567 quarts. 

1 dekaliter.. 2.6417 gallons. 

1 hectoliter.= 26.417 gallons. 


1 kiloliter, or stere, . . . = 264.17 gallons. 


Weights. 

1 cubic millimeter* = 1 milligramme = 0.001 gramme 
10 cubic millimeters = 1 centigramme =0.01 giamme 
100 cubic millimeters = 1 decigramme = 0.1 gramme 
1 cubic centimeter = 1 gramme = 1 gramme 

10 cubic centimeters = 1 dekagramme = 10 grammes 

. . . = 1 hectogramme = 100 grammes 
_|lkUogramme|. 

= 1 myriagramme = 10,000 grammes 

= 1 quintal = 100,000 grammes 

fl millier or) , r,AA riAA 
i tonneau, j = 1,000.000 grammes 


1 deciliter 
1 liter 

10 liters . 

1 hectoliter 

1 cubic meter 


* Of water at maximum djnsity. 















UNITED STATES WEIGHTS AND MEASURES. 


57 


1 milligiRmme 
1 centigramiLe 
1 decigramme . 

I gramme . , 

1 dekagramme 
1 hectogramme 
1 kilogramme or kilo 
1 myriagramme 
1 quintal, , . 

1 millier or tonneau 


0.0154 grain avdp. 
0.1543 grain avdp. 
1.5432 grains avdp. 
15,432 grains avdp. 
0.3527 ounce avdp. 
3.5274 ounces avdp. 
2.2046 lbs. avdp. 
22.046 lbs avdp. 
220.46 lbs. avdp. 

2204.6 lbs. avdp. 


MeiHc Standards to he furnished each State.—hj a joint 
resolution of the same date, the Secretary 
‘''"thorized and directed ” to fur¬ 
nish to each State, one set of the standard weights and 
measures of the metric system.” weignis ana 

Metnc Postal Balances to be furnished certain Posl- 
another act of the same date, the Postmaster- 
wf/f authorized and directed to furnish to the 

mails with foreign countries, 
^ oflicers as he shall think expedient 
postal balances denominated in grammes of the metric 
system; and until otherwise provided by law, one 
half ounce avoirdupois shall be deemed and taken for 
postal purposes as the equivalent of fifteen grammes of 
e metric weights, and so adopted in progression ; and 
the rates of postage shall be applied accordingly.” 

It will be seen on reference to the tables above given, 
that-one-half ounce avoirdupois is actually equal to 
about 14.176 grammes instead of fifteen grainmes. 

Length of the Meter, —The meter was designed to be the 
ten-millionth part the earth’s meridian* 

passing through Dunkirk and Formentera.* Later in¬ 
vestigations, however, based on additional measures of 
parts of the world, have shown 
that the meter sensibly exceeds such ten-millionth part 
ot the quadrant—the excess being equal (as is stated by 
oir John Herschel) to about one part in 6400. 


medicines; but drugs and medicines sr, 
weight. The and 
TuncV^ weight are the same as the trc/y pound and 

Measures in Common Use, 

Long Measure. 

3 barleycorns . . . = 1 inch, w. 

12 lines.. 1 inch.’ 

1 foot,/i!. 

1 yard, yd, 

1 rod, perch, or pole. 

1 furlong,/«r. 

1 mile, m. 

1 fathom. 

1 league, lea. 

1 degree, deg. or °. 

1 equatorial deg. nearly. 

1 palm. 

1 hand (horse measure). 

1 span. 

1 cubit (Scripture). 

1 Measure is used in measuring distances, where 
length only is considered. 


12 inches . . . 

3 feet .... 

53 ^ yards . . . 

40 rods or perches 

8 furlongs . . 

6 feet .... 

3 miles ...... 

60 naut. or geog. mile 
601^ statute miles 

3 inches . . , 

4 inches . . , 

9 inches . . . 

18 inches . . . 


144 sq, inches 
9 sq. feet . . . = 
3014 sq. yards or > 
27214 sq. feet . . ( 

40 sq. rods 
4 roods or 
160 sq.rods . 

640 acres . . 


Square Measure. 

= 1 square foot, 

1 square yard. 

1 square rod, perch, or pole. 
1 rood. 

1 acre. 

1 square mile. 




16 drams 
16 ounces 
28 lbs. . 

4 qrs. . 

20 cwt. . 
100 lbs. . 
175 troy lbs 
1 lb. troy 
1 ft), avdp. 


Weights in Common Use. 
Avoirdupois Weight. 

1 ounce, oz. 


1 pound, lb. 

1 quarter, qr. 

1 hundredweight, cwt, 
1 ton. 

1 cental. 

144 pounds avoirdupois. 
5760 grains, 

7000 grains. 


This weight is ajiplied to all coarse articles, such as 
hay, meat, fish, potash, groceries, hemp, flax, butter, 
cheese, &c., and all metals, except gold and silver. Gross 
weight is the weight of goods with the boxes, casks or 
bags which contain them. Net weight is the weight of 
the goods only. Formerly the usual custom was to 
allow 112 pounds for a hundredweight, and 28 pounds 
for a quarter; but this practice has very nearly passed 
away. In buying and selling all articles of commerce 
estimated by weight, the laws of most of the States as 
well a_s general usage, call 100 pounds a hundred v^eight 
and 2o pounds a quarter. The custom-house, however 
continues the old usage. ’ 

Troy Weight 

24 grains, gr., . , . = 1 pennyweight, dwt. 

20 dwt. .,.... = 1 ounce, oz. 

VI 02 .. 1 pound, lb. 

Gold, silver, and jewels are weighed by this weight. 

Apothecaries' Weight, 

20 grains.= 1 scruple, 9 

33.= 1 dram, 5 

35 .= 1 ounce, 5 

12 S.= 1 pound, Ib 

This weight is used by apothecaries and physicians in 


Sqxiare Measure is used in measuring surfaces, as land, 
flooring, plastering, &c. 

Cubic MecLsure. 

• . . = 1 cubic foot. 

1 cubic yard. 

1 ton, or load, 

1 ton of shipping. 

/1 foot of wood, or a cord 
1 foot. 

1 cord. 


1728 cubic inches 
27 cubic feet .... 
40 feet of round or 
50 feet of hewn timber 
42 cubic feet .... 

16 cubic feet.... 




8 cord feet or 
128 cubic feet 


^ Cubic Measure is used in measuring solid bodies, hav¬ 
ing length, breadth, and thickness ; as timber, stone, boxes 
ot goods, the capacity of rooms, ships, &c. 


Cloth Measure. 


inches 
4 nails . 

4 quarters 
3 quarters 

5 quarters 

6 quarters 
37.2 inches 


1 nail, na. 

1 quarter, qr. 

1 yard, yd. 

1 ell Flemish. 
1 ell English, 
1 ell French. 

1 ell Scotch. 


* Sir John Herschel has called attention to the re¬ 
markable fact, not generally known, that the earth’s 
polar semi-axis contains almost precisely 1001 millions 
of English quarter inches: and recommends the aug¬ 
mentation of the existing English measures of length 
by their one thousandth aliquot part; the augmented 
measures to be designated ‘‘geometrical measures.” 

Thus augmented, a cubic double foot (or a cube, the 
wdes of which are each twenty-four “geometrical” 
Inches), will contain almost exactly 1000 half pounds 
avoirdupois (more exactly 1000.131), of distilled water 
at its temperature of maximum density; and a square 
the side of which measures 10,000 of the new (or geo¬ 
metrical) quarter-inches, will contain almost precisely 
one acre (more exactly 0.9984 acre). These close ap¬ 
proximations to integral ratios, show that the familiar 
units of measure and weight may be very nearly pre- 
lerved in a decimal sj ste m based upon a natural unit. 


This measure is used in buying and selling cloth rib¬ 
bons, &c. 

Wine Measure. 

4 gills. 

2 pints. 

4 quarts. 

42 gallons. 

1% tierce, or 63 gal. . . 

PZ hogshead, or 84 gal. . 

134 'puncheon, or 126 gal. 

2 pipes. 

231 cubic inches .... 

10 gallons. 

18 gallons. 

81^ gallons. 

Wine, spirits, cider, vinegar, oil, honey, &c., are meas¬ 
ured and sold by this measure. In London the gill ii 
usually called a quartern; but in the North of England 
it is a noggin, and a half pint is termed a gill. 

Ale and Beer Measure. 

2 pints. , 

4 quarts , 

9 gallons 

=• 18 gal. 

= 36 gal. 

= 54 gal, 

= 72 gal. 

= 108 gal. 

The Ale gallon contains 282 cubic inch es. In some of 
the New England States, the barrel for cider and bcei 
is legally fixed at 32 gallons. In other States it is of 
different capacity. 


2 firkins . 

2 kilderkins 
1^ barrel 
hogshead, 
puncheon 


1 pint, pt. 

1 quart, qt. 

1 gallon, gal. 

1 tierce. 

1 hogshead, hhd. 
1 puncheon. 

1 pipe. 

1 tun. 

1 gallon. 

1 anker. 

1 runlet. 

1 barrel. 


1 quart. 

1 gallon. 

1 firkin. 

1 kilderkin. 
1 barrel. 

1 hogshead. 

1 puncheon. 
1 butt. 




























































68 


UNITED STATES WEIGHTS AND MEASURES. 


Apothecaries' Measure. 

60 minims (or drops),Til . . . = 1 fluid drachm, f 5 


8 fluid drachms.■== 1 fluid ounce, f B 

16 fluid ounces.= 1 pint (octarius), 0. 

S pints.= 1 gallon (congius). 

Dry Measure. 

2 pints.. 1 quart, qt. 

4 quarts.= 1 gallon, gal. 

2 gallons.= 1 peck, pk. 

4 pecks.= 1 bushel, bu. 

36 bushels.= 1 chaldron, ch. 

4 bushels (in England) . . . = 1 coom. 

2 cooms “ “ , , . = 1 quarter. 

6 quarters “ “ , . . = i wey. 

2 weys “ “ . . . = 1 last. 


A gallon, dry measure, contains 268 4-5 cubic inches. 
This measure applies to all goods that are not liquid 
and are sold by measure, as corn, fruit, salt, coal, &c. 


Skipping Admeasurement. 


Register Ton. —For Register Tonnage, or for meas¬ 
urement of the entire internal capacity of a vessel: 

100 cubic feet = 1 register ton. 

This number is arbitrarily assumed to facilitate com¬ 
putation. 

Shipping Ton. —For the measurement of cargo: 

(— 1 U. S. shipping ton. 

40 cubic feet 31.16 imperial bushels. 

(= 32.143 U. S. bushels. 

(= 1 British shipping ton. 
42 cubic feet 32.719 imperial bushels. 

33.75 U. S. bushels. 

350 cubic feet ... =1 keel. 


I U. S. (or Winchester) 
I imperial bushel . . 


1 English quarter . . 


bushel = 2150.42 cubic inches. 

1 = 2218.192 cubic inches. 
= 1.0315157 U. S. bushel. 
= 8 imperial bushels. 

= 8*4 U. S. bu. (nearly).. 
= 17745.54 cubic inches. 
= 10.2694 cubic feet. 


A shipping ton (U. S.) of 40 cubic feet equals three and 
nine-tenths (3.895) English quarters of 8 imperial (or 8*4 
U. S.) bushels each. A shipping ton (British) of 42 cubic 
feet, equals/owr and one-tenth (4.09) English quarters. A 
shipping ton of 41 (or more exactly 40.9776) cubic feet, 
would equal exactly/owr English quarters; i. e., 32 im¬ 
perial bushels, or 33 United States bushels. 

Wheat a Standard op Volume and Weight.— 
Wheat is a standard alike for the volume and weight of 
cargoes. When in bulk on board ship, this commodity 
occupies about fifteen per cent, less space than when 
filled into measures of capacity in the customary way. 
So compressed, a ton of 2240 pounds occupies about 40 
cubic feet. 

Measurement Cargo.— The capacity of a vessel for 
cargo, on voyages of average length, is usually esti¬ 
mated at from 20 to 25 per cent, less than her Register 
Tonnage, or entire internal capacity. This net space, 
in cubic feet, divided by 40, gives, in shipping tons of 
40 cubic feet each, her “ Measurement Cargo,” so called, 
or her net carrying capacity, in shipping tons. Her 
measurement cargo is, therefore, from to 2 times the 
number of register tons, of 100 cubic feet each, in her 
Register Tonnage. 

Dead Weight Cargo.— The “ Dead Weight Cargo ” 
of a vessel, or the net weight in tons, of the cargo 
which the vessel can safely carry on voyages of ayerage 
length, is approximately ascertained by dividing the 
entire internal capacity of the vessel in cubic feet by 63, 
«nd deducting from the gross result one-fourteenth (or 
fcbout 7 per cent.) for the weights of water, provisions, 
crew, and their luggage. The number of tons weight 
in tkia net result is, therefoie, about 1*4 times the Re¬ 


gister Tonnage, or number o! tons of volume in th« 
entire internal capacity of the vessel. 

Load Displacement. —The “Load Displacement” 
of a vessel, or the entire weight of the vessel, cargo, <fec. 
when fully equipped and ready for sea, may be ascer¬ 
tained bydividing the number of cubic feet of sea-water 
displaced by the vessel by 35, the number of cubic feet, 
occupied by a ton (2240 pounds) of sea-water. 

Relative Buoyancy op Iron and Wooden Hulls. 
In case of vessels of wooden hulls, whether sailing or 
steam, about 60 per cent, of the ‘Toad displacement” ig 
for cargo, and 33 per cent, for the hull, the remaining 
7 per cent, being for the' weights of water, provisions, 
•crew, Ac. In case of iron hulls, if of sailing vessels, 
the weight allowed for cargo is about 68 per cent, of the 
displacement, if of steam, 65 per cent. The weight of 
cargo which can be carried is therefore relatively greater 
with iron hulls than with wooden; 13 per cent, greater 
if of sailing vessels, 9 per cent, if of steam. 

New Mode op Admeasurement of Vessels.— 
The new “ mode ” for the admeasurement of vessels in 
use in the United States, since the Act of Congress of 
May, 1864, is very accurate; prior to that date,the sys¬ 
tem was rude, and, in its results, inaccurate. The 
new system difers somewhat from the British system 
(adopted by Act of Parliament in 1854), chiefly as ap¬ 
plied to steamers. In the British measurement of 
steamers, deductions are made for the space occupied 
by engines, boilers, and coal; no such deductions being 
made for United States steamers under the United 
'States law. Under the new United States method, the 
Register Tonnage of double-decked and three-decked 
vessels is somewhat augmented, of clipper and half 
clipper vessels diminished, of single-decked sailing ves¬ 
sels, canal boats, and freight barges on the Western riv¬ 
ers diminished, and of river and lake steamers largely 
increased. 

Measuring Distances. 


7 92-100 inches . . . 

, = 

1 link 

25 links. 

. — 

1 pole. 

100 links. 

, - 

1 chain. 

10 chains. 

. — 

1 furlong. 

8 furlongs. 


1 mile. 

Used by engineers, surveyors. 

&c. 


Time. 

60 seconds.. 

— 

1 minute. 

60 minutes. 

-- 

1 hour. 

24 hours.. 

, = 

1 day. 

7 days. 

, = 

1 week. 

2 weeks. 

, == 

1 fortnight. 

4 weeks. 

. *=: 

1 month. 

13 months. 1 dav. 6 hours, or") 

1 Julian year. 

365 days, 6 hours . . . . , 


12 calendar months . . . , 
Used for computing time. 


1 year. 


KJircuiar Motion. 

60 seconds, or 60", . = 1 prime minute. 

60 minutes, or 60\ . = 1 degree, 

30 degrees . . . . = 1 sign, s. 

12 signs, or 360 degrees= j- gi'eat circlo of the 

Used in measuring latitude and longitude, &c. 


Numbers, 

12 units. 

■»2 dozen. 

12 gross . 

20 units. 

Paper, 

24 sheets. 

10*4 ijuires ..... 
20 quires ...... 


1 dozen. 

1 gross. 

1 great gross. 
1 score. 


1 quire. 
1 token. 
1 ream. 




























TABLES 

OF THE 

CHIEF COMMERCIAL WEIGHTS AND MEASURES 

OF DIFFEEENT COUNTRIES, 

REDUCED TO THE LEGAL STANDARDS OF THE UNITED STATES, BOTH COMMON AND METRIC 


ABYSSINIA. 


BELGIUM. 


Rottel (rotolo, or liter) of 12 wakihs, each of 10 derimes 
= 4800 (troy) grains = 311.03 grammes. 

Mocha of 12 derimes = 480 grains = 3110 grammes. 
Pik (Turkish) = 27 inches = 0.686 meter. 

Ardeb (in Gondar) of 10 madegas = 0.125 bushel = 4.40 
liters. 

Ardeb (in Massuah) of 24 madegas = about 0.300 bushel 
= 10.57 liters. 

Kuba, . . { rfaretalL} • • 1.M6 liter. 

ARGENTINE CONFEDERATION. 

Quintal of 100 libra = 101.27 lbs. avoirdupois = 45.9367 
kilogrammes. 

Arioba of 25 libra = 25.32 lbs. avoirdupois = 11.4842 
kilogrammes. 

Libra = 1.0127 lb avoirdupois = 459.367 grammes. 
Marco (for gold and silver) == 3544.4 grains = 229.684 
grammes. 

Vara of 3 pies = 0.9478 yard = 0.8667 meter. 

Pie = 0 9478 foot = 0.2889 meter. 

Lastre (last) of 2 tonneladas (tons) or 15 fanegas = 
58.404 bushels = 205 80 liters 
Fanega = 3 8936 bushels = 137 20 liters. 

Frasco = 0 6274 gallon = 2.375 liters. 

Baril of 32 frascos = 2J.0787 gallons = 76 liters. 

AUSTRIA. 

Pfund = 8642 209 grains = 560.012 grammes. 

Zoll-pfund (customs-pound) = 7716.174 grains = 500 
grammes. 

Munzpfund(coin-pound)=7716 174 grains=500 grammes. 
Centner = 123.4615 lbs. avdp. = 56 0012 kilogrammes. 
Saum = 275 lbs. avoirdupois = 154.003 kilogrammes. 
Metzo = 1.7454 bushel = 61 5045 liters. 

Eimer of 40 maass = 14.95 gallons = 56.605 liter. 

Maass = 0.373 gallon = 1415 liter. 

Fuss of 12 zoll = 103713 foot = 0 31611 meter. 

Elle (imperial) = 0 85217 yard = 0 77921 meter. 

AZORES or WESTERN ISLANDS. (See Portugal.) 

Alqueire of 2 meios. = 0.3.34 bushel . = 11.95 liters 
Fanga of 4 alqueires = 1 336 bushel . =*■ 47.80 liters 


French system. 


BRAZIL. (Like Portugal.) 

Metric system obligatory from 1st January, 1873 
Tonelada (ton for shipping) = 2210 lbs. avdp. =- 101* , 
kilogrammes. 

Medida = 0.73.306 gallon = 2.7748 liters. 

Arratel = 1.0192 lb. avoirdupois = 459 grammes. 


Pfund, . 
Fuss, 

Elle, 

Seheffel, . 
Stiibchen, 


BREMEN. 


“1.099 lb. avdp. 
= 0 9493 foot 
= 0.6329 yard 
= 2.103 bushels 
= 0.85103 gallon 


= 498.5 grammes, 
= 0.28935 meter. 

= 0.5787 meter. 

=• 7410387 liters. 
= 33.21.318 liters. 


BRUNSWICK. 


Pfund, 

Fuss, 

Elle,. 

W ispel, . 
Sttibchen, 


1.029.58 lb. avdp. 
0.93625 foot 
0.6242 yard 
35.3544 bushels 
0.85103 gallon 


=“ 467 11 grammes. 
= 0 28536 merer. 

= 0 570725 meters. 
= 1245.7904 liters. 
= 32.21318 liters. 


CANADA. (Like England.) 

Ell, . . = 1.25 yard . . -= 1.14296 meter. 

Minot, , = 1.10749 bushel . = 39.025 liters. 


CHILI. 


Libra 

= 1 01412 lb. avdp. 

. = 460 grammes. 

Fanega, . = 

= 2 838 bushels 

. =100 liters. 

Quartillo, = 

= 0 2906 gallon 

. —1.1 liter. 

V ara, . = 

= 2 7493 feet . 

. = 0.836 meter. 


CHINA. 


Pecul, . = 

/133.333 lbs. avdp., 1 
1 162.0363 lbs. troy, j 

=60.4787 kilogrammes 

Catty, . = 

1.3333 lb. avdp. . 

=604.7896 grammes. 

Chih (cus¬ 
tom-house) 

1 = 14.1 inches, . 

= 0.35813 meter. 

Sei, . = 

3.4716 bushels, . 

=122.43 liters. 


BADEN. 


COCHIN-CHINA. (Like China.) 


Pfund, 

Fuss,. 

Elle, . 

Zuber, 

Malter, 

Fuder, 

S.uetze, 



1.102.3 lb. avdp. 
1.3396 lb. troy 
0.91 428 foot 
0 66618 yard 
42.5732 bushels 
4.25762 bushels 
39.6262 gallons 
3.9626 gallons 


= 500 grammes. 

= 0.3 meter. 

= 6 decimeters. 
= 1500 liters. 

= 150 liters. 

= 1500 liters. 

= 15 liters. 


BAVARIA. 


Centner, . 
Pfund, 

Zollpfund and) 
Muenzpfund, j 
Mark, 

Fuss, . 

Elle, . 

Schfiffel, . 
Maass, 

6chenk-eimer, . 


■=123.456 lb. avdp.= 56 kilogrammes. 
= 1.23456 lb. avdp.=560 grammes. 

= 1.1023 lb. avdp. =500 grammes. 


= 0.6268 lb. troy 
= 0.95757 foot 
= 0.9110 yard 
= 6.3103 bushels 
= 0.2824 gallon 
= 16.944 gallons 


= 233.950 grammes. 
= 0.291859 meter. 
= 0.833015 meter. 
= 222.367 liters. 

= 1.06903 liter. 

= 64.1416 liters. 


Tael, . = 590.75 grains troy, . = 38.28 gramraea 

Covid, . = 0.4166 yard, . . . = 0.381 meter. 

CEYLON or SELAN. (English measure.) 

Candy, . = 545 lbs. avdp., . = 247.2 kilogrammes 

Amomam, = 5.7757 bushels, . = 203.52 liters. 

CURACAO. (Like Netherlands.) 

Vara (yard), . = 33.375 inches, . = 0.8477 meter 

CYPRUS. 


Pik,. 
Medinno, 
Cass, 
Kantar, . 

Oka, 

Rotolo, . 


0.7347 yard, 
2.1312 bushels, . 
1.25 gallon,. 
524.20 lbs. avdp., 
19570 grains, 
2.7957lbs. avdp , j 
1% oka. 


= 0.6718 meter. 
= 75.097 liters. 
= 4.73 liters. 

= 2.37.77 kilogr. 

— 1.2681 kilogr. 


( 59 ) 










60 


TABLE OF WEIGHTS AND MEASURES. 


DENMARK. 

Fund, , —> 1.1025 lb. avdp.,. = 500 grammes. 

Mark, . = 0.030404 lb. troy, =235.2941 grammes. 

Fod, . . = 1.01 foot, . . = 0.31385 meter. 

Alen,. . = 0.68648 yard, . = 0.62771 meter. 

Toude (ton), =3.94783 bushels,. = 139.1213 liters. 

Pott, . . = 0.2552 gallon, . = 0.96612 liter. 

ECUADOR. (Like Spain.) 

EGYPT. 

Derhem (drachm),=47.6512 grains troy=3.0884 grammes. 
Oka, = 2.7235 lbs. avdp., = 1.23536 kilogramme. 

Rotolo, = 0.9804173 lb. avdp., =444.73 grammes. 
Government rotolo, = 1.2256 lb. avdp.,=551.91 grammes, 
"ik, (Istambulij, = 0.2654 inch, = 0.677 meter. 

Ardeb (Alexandria), = 7.6907 bushels, = 271.0 liters. 

ENGLAND. 

Pound avdp., = 1.215278 lb. troy, = 453.5922 grammes. 
Pound troy, = 0.822857 lb. avdp., = 373.2416 grammes. 
Imperial quarter, = 8.25212 U. S. bush., = 290.7813 liters. 
Imperial bushel,=1.03152 Winch, bush.,=36.34766 liters. 
Imperial gallon, = 1.20032 gallon, = 4.543458 liters. 

Ale and beer gallon, = 1.2204 gallon, = 4.6209 liters. 
Yard, = 3 feet, = 0.9143835 meters. 


FRANCE. 


Metre, = 

39.37040 inches, or 
9.84260 hands, or 
3.280867 feet, or . 
1.093622 yard, or 
1|0994202 half-chain. 

Kilometre, = 

1093 622 yards, or 
99.4202 half-chains, or 
49 7101 chains, or . 
0.621376 mile, 


1 meter, or 
10 decimeters, or 
100 centimeters, or 
1000 millimeters. 


myriameter, or 
1 kilometer, or 
10 hectometers, or 
100 dekameters, or 
1000 meters. 


= l cubic decimeter. 


= 100 liters. 


Litre, = 

0.26417 gallon, . . . .I 

1 02567 quart, liquid measure, ./ 

Hectolitre, = 

2.8378 bushels, . , . 

90.8 quarts, dry measure, . J 

Each of the French measures of volume has its half 
and its double measure. 

r decigrammes, or 
Gramme, = 15.4323488 grains, =< 100 centigrammcs,or 

(lOOO milligrammes. 

Kilogramme, = 

15.4323488 grains, or 
2.204621 lbs. avdp.(of 7000 grains),or 
2.679227 lbs troy (of 5760 grains),or 
0.0787365 avdp. quarter (of 281bs.),or 
0.0196841 hundred wt. (of 112 lbs.),or 
0.0110231 centals (of 100 lbs.), . 




10 hecto¬ 
grammes. 
lOOdekagram- 
mes 

1000 grammes. 


/10 myriagrammes 
■ (100 kilogrammes. 


__riO quintals, or 

1 1000 kilogr. 


Metric quintal, = 

7.873647 avdp. qrs. (of 28 lbs ),or 
1.968412 cwt.(of 112 lbs.), or 
2.204621 centals (of 100 lbs ), 

Millier, or metric tonne, = 

19 684118 hundred wt. (of 112lbs.), or' 

0.9842059 long ton (of 2240 lbs.), or 
110231062 short ton (of 2000 lbs.) 

22.046212 centals (of 100 lbs ), 

GERMANY. 

ZoUverem (Customs’ Union), an important Commercial 
Union originating in 1828; embracing in 1833 all the Ger- 
man btates, except Austria, Leichtenstein, Holstein, the 
two Duchies of Mecklenburg, and the three free cities 
0 llambuig, Lubeck, aud Bremen; dissolved with the 
close ot the year 1865, and held together only by temno- 
rary agreements until Nov. 1 , 1867, when a new Com¬ 
mercial Treaty was cob eluded between the North Ger- 
Confederation and the South German States. 

/• cni? unit of weight is the zolljifund (customs’ pound) 
of 500 grammes ^ ’ 

kifigramnm’ ^oil-loth, = 7716.1744 U. S. grains, =3^ 


Zollcentner, of 100 zollpfund, = 110 23106 lbs. avoirdu¬ 
pois, = 50 kilogrammes. 

Zollstein, of 20 zollpfund, = 22 04621 lbs. avoirdupois, 
= 10 kilogrammes. 

Miinzpfund, of 10000 ass, = 7716.1744 U. S. grains, = 
500 grammes. 

North German Confederation. 
(Established since the war with Austria, in 1866.) 
{New System.) 

By a decree of the 17th of August, 1868, the metrical 
(French) system of weights and measures has been 
adopted, commencing with the 1st of January, 1870, and 
will be compulsory from the 1 st of January,‘1872. 

Thefta^e of the new system is the mei'e?-or lha 
same as the French metre. 

The unit of length is also the meter or stab. 

0.01 meter, . . = 1 zentimeter or neu-zoll. 

0 001 meter, . . = 1 millimeter or strich. 

The unit of surface is the quadrat-meter (square meter), 
or quadrat stab. 

0 01 of a quadrat-meter, . . . = 1 ar. 

0 001 of a quadrat-meter, . . . = 1 hektar. 

The unit of volume is the 0 001 of a kubik-meter or 
kubik-stab, and is called a liter or kanne. 

]/2 liter, = 1 schoppen. 

100 liter, = 0.1 kubik-meter, = 1 hectoliter or fass. 
50 liter, = 1 scheffel. 

The unit of loeight is the kilogramme (equal to 2 pfund). 
10 grammes, = 1 dekagramme or neu-loth. 

0.1 gramme, = 1 dezigramme. 

0 01 gramme, = 1 zentigramme. 

0.001 gramme, = 1 milligramme. 

^ kilogramme, { = 5 J } = 11023106 lb. avdp. 

50 kilogramme, or 100 pfund, ’ = 1 zentner. 

1000 kilogramme, or 2 j 00 pfund, = 1 tonne. 

The unit of money^eight continues to be the miinz- 
pfund (of 500 grammes) divided into 10,000 ass. 

The iinit of weight for purposes of assay, or for trying 
gold and silver, is the O OOlpartof the miinzpfund (= V- 
gramme or 500 milligrammes), which unit is again 
divided into 1000 parts. 

GREECE. 

French system since 1836. 

,, , Former. Metric. 

Mina (kilogr.), = 2.2 )462 lbs. avdp., = 1.00 kilogr. 

Royal mina, = 3 3 ^693 lbs. avdp., = 1.5 kilogr. 
Talanton, . =330 697 lbs. avdp., =150 0 kilogr. 

Piki, . . = 1.U9.363 yard, . = 1.0 metfr. 

Ultra, . . = 1.0.J87 quart, . = 1.0 liter. 

Kailon, . z= 2.83(82 bushels, = 1.0 hectoliter 

GUIANA. 

British Guiana. See London. 


French Guiana. 


079176 lb. avdp ,)_ 


~ { 1 . 31 119 lb. troy. 
Pied de roi, = 1.065765 foot, 
Aline, . =. 1 .29972 yard, 
Muid, . == 70 85G25 gallons, 
Boisseass, = 0.36915 bushel. 


I =489.5058 grammea 

. = 0.3248.394 meter. 
. = 1.188446 meter. 

. = 268 2195 liters, 
i = 13.0083 liters. 


Dutch Guiana. See Netherlands. 


Mark, 

Fuss, 

Elle, 


HAMBURG. 

Pfund — J1-0683 lb. avdp., ) 

, * “ D 2984 lb. troy, 5=481 ®094o grammes. 

= 0.628554Ib.troy, =233 85489 grammes. 
= 0.94O21 foot, . = 0.28657 meter. 

Y ~ 0.62681 yard, . = 0.57314 meter. 

Brabantine elle,= 0.75615 yard = 0 69141 meter. 
Fass, . . = 1.5597 bushel, = 54 9615 liters. 

Ohm (=4 ankers),= 38.2782 gallons, = 144.8906 liters. 

HANOVER. (Like Prussia.) 

HAVANA. (Island OF Cuba ) 

Castilian weight (See Spain.) 

Varra (Cubana), . = 33.375 inches, = 0.8477 meter 
Fanep’ . . = 3.12367 bush., = 110.66 liters. 

Arroba (former ) „ 

Castilian cantara,) C = 4.10 gallons, = 15.44 liters. 













TABLE OF WEIGHTS AND MEASURES. 


61 


Oka, 

Arsin, 

Stab, 

Metzen, 


HUNGARY. (Like Austria.) 


• 3.0817 lbs. avdp.,= 1.400 kilogr. 

• = 0 6:J919 yard, = 0.43440 meter 

. = 5 .8^6-5 feet, = 1.5805 meter. 

. = 1 77354 bushel, = 024984 liters. 

Urua or emer, =14 305339 gallons, = 54 1527 liters, 
bass, . . = 52.545 gallons, = 198 89348 liters. 

INDIA (EAST). (English Measures ) 

Bengal. 

Tola, . . = 1 80 grains troy, = 11 60375 grammes. 

Man or maund, =82 28 )51bs.avdp., = 37 321 kilogr. 
Factory maund, = 74 667 lbs. avdp , = 33.869 kilogr. 

• • = l oo yard, . = 0.91438 meter. 

Gaboon (grain),1-135472kilogr. 

Bombay. 

Candy, . . = 560 OOlbs. aA^dp, = 254 00 kilogr. 

Covid (haut), . = 1.50 foot, . == 0.4572 meter. 

Candy (grain), = 358.4 lbs. avdp., = 162..:67 kilogr. 
Rice candy } , 

(near 2.3 bush.) ^ — 21o.9375 lbs avdp.,= 97.947 kilogr. 

Maund, . . = 28 00 lbs. avdp., == 12.70 kilogr. 


Madras. 

= 500 lbs. avdp , = 226.8 kilogrammes. 

= 25 00 lbs avdp.,= 11.3498 kilogr. 

= 139 512 bushels, = 4 9;6 kiloliters. 

= 1.7439 bushel, = 61.45 liters 


Candy, 

Maund, 

Garce, 

Parah, __* _ unjic 

Covid (cubit),= 0.50 yard, = 0.45719 meter. 

IONIAN ISLANDS. (Like England.) 

Libra sotille Ionia, = 1 lb. troy, = 373 2166 grammes. 
Libra grossa, =1 lb, avdp., = 453.59'22 grammes. 
Jarda Ionia, = 1 yard, = 0.91438 meter. 

Gallnnp (0.12894 bushel, 1 

Danone, . = ji.2ou32 gallon, I = 4.5434.;8 liters. 

Chilo . . . = 1.03152 bushel, = 36.34700 liters. 

Barilla (16 impe- 1 ir. 010 / 4 -, ,, 

rial gallons), J 19.21307 gallons, = <2. (2-337 liters. 

ITALY. 

(IMetrical and decimal system of France.)—Formerly : 

Libbra, . . = 0.814631b. avdp.,=369,508grammes. 

Piede (Liprando), = 1.68301 foot, = 0.513757 meter 
sacco, . . = 3.27179 bushels, =115.0278 liters, 

Brenta, . . = 12 99317 gallons, = 49.285 liters. 

JAMAICA. (Like England ) 

JAPAN. 

Monme, . = 27.0067 grains troy,= 1 75 gramme. 
Rjoo, . . = 116 1288 grains troy,= 7 525 grammes. 

Sals, . . = 11 9291 inches, =0.3u3 meter. 

Sjoo, or masa,= 0.459128 gallon, = 1 738 liter. 


Pfund, . 

Mark, . 

Fuss, 

Elle, 

Scheffol (rye, | 
barley), j ' 

Sell eh'el ) 

(oati), fruit), ^' 
Ohm, . . = 

Quartico, . = 


LUBECK. 

= 1.07249 lb. avdp , 

= 1 . 2:22 lb. troy, = 
= 0.94365 foot, 

= 0.6291 yard, 

= 0.98349 bushel, = 

= 1.12'28 bushel, = 
: 38.4394 gallons. 


= 480.474 grammes. 
^ 467.3642grammes. 
0 2876 meter. 

0 5752 meter. 

^ 34.694 liters. 
39.514 liters. 


145 501 liters. 
0.24023 gallon, = 0.90938 liter. 


Livre, 

Aune, 

Barique, 


MARTINIQUE. 

(French metric system.) 

_f 1.079176 lb.avdp.,) 

“ 11.311499 lb. troy, / = i89.50o8 gramm. 
= 1.30148 yard, . = 1.191 meters. 

= 50 gallons, . = 186.26 liters. 

MAURITIUS. (Isle de France.) 


MADEIRA. (See Portugal ) 

Arratel (libra), = | {.mf'lR troyf^ ’ \ =485.547 grams. 

Alqueire, . = 0.399 bushel, ’ . = 14 095 liters. 
Almude, . = 4.68057 gallons. . = 17.718 liters. 


MALTA. 


Foot, 

Canna, 

Salma, 

Barile, 

Libbra, 


= 11.1660 inches, 

» 2.28 >0 yards, 

= 8.1973 bushels, 

: 11.2468 gallons, 
f 1.7 lb. avdp., f 
I 0.85076 troy ^ 


= 6.28"63 meter. 

= 2.098) meters. 
= 288.31 liters. 

= 42 57 liters. 

— 317.5 grammes. 


= 48.989 kilogr. 
= 979.876 kilogr. 
= 1.191 meter. 

= 7.57, liters. 

= 227.13 liters. 


French metric system.—Still used: 

Quintal, . = 108 lbs. avdri.. 

Ton (shipping), = 2160 lbs. av(lp., 

Aune, . . = 1.30148 yard, 

)'elt, . . = 2 00 gallons. 

Cask, . . = 60 00 gallons, 

MEXICO. 

Weight like HAVANA. 

Tercio (of tobacco), = 160 lbs. avdp., = 72.576 kilogr 
B^)ril, . . =20 gallons, = 75.71 liters. 

• • =-0.9139 yard, = 0.83695 metei 

I anega, . . = 1.54728 bushel, = 55.501 litei-s. 

I rasco, . . =2.5 quarts . = 2.8389. 

MOLDAVIA. (Danubian Principalities.) 

= 2.8505 lbs. avdp., = 1.29298 gramme 
= 0,9074 foot, = 0.27659 meter. 

= 0.6713 meter. 


Oka (Jassay), 
Palma, 

Khalebi (wool-' 
leu goods), ^ 
Kot (silk and 
linen goods). 
Kilo, . . ' 


= 0.7344 yard, 

= 0.6905 yard, 
=19.25 bushels, 

MOROCCO. 


Artal, . . = 1.12 lb. avdp., 

Codo (dhra’a), = 0.62446 yard. 


Muhd, 


= 0.6314 meter. 

■ 4.351 hektolitera 


= 508 grammes. 
0.571 meter. 


about 0.497 bushel, = about 14.00 litres 


Pond, 


NETHERLANDS. 

Former Weights and Measures. 

Trovish pond, — 1.3186 lb. troy, = 492 1677 gi'ammea 
Old pond,. . = 1.0893 lb. adp., = 494.0904 grammes 
Voet, . . = 0.9289 loot, = 0 283133 meter. 

dam el, j = 0.7522 yard, = 0.68781 meter. 

(The Netherlands adopted the French metric system in 
1818) 

Last, = 30 mud, = 85.13 bushels, = 30 hektoliters 
. . . . = 1.099 yard, . = 1 meter. 

Vah, = 100 kannen, = 26 41 gallons, = 100 liters. 

C 10 ousen, or 4 (2 20462 lb. advp., ci 

< 100 looden, or ^ = ^ 2 69923 lb. troy, or 
(.1000 wigtjes, J (1 kilogramme. 
Apothecary’s pond, = 375 wigtjes (grammes). 

In the Netherlands’ Colonies (Batavia, &c.), the for* 
mer weights and measures are still in use; also— 
Koyang (rice), = 3662.042 lbs troy, = 1661.066 kilogr. 
Old kan, . . = 0 3962 gallon, = 1.49 liter. 

1 pikol = 100 catties = lOgantang (coffee), = 135 6312 
lbs. avdp. = 61 5210 kilogramme. 

On the Molucca Islancis, the New Netherlands meas¬ 
ures have been introduced since 1839. 

NEW GRANADA, OR UNITED STATES OF 
COLOMBIA. 

(Recently adopted French measures and weights.) 
PAPAL STATES. 

The French metric system, although adopted in 1848. 
to commence with 1st of January, 1850, has not been 
enforced 

Hitherto, 

Pied, 

Canna (mer-) , 

cantile), | = ^.1(9 yards, 

Rubblio, . = 0.8356 bushel, 

Barile (wine), = 15.412 gallons, 

Barile (oil), = 15.185 gallons, 

{=S:9oSib.t“;ot’} 

PERSIA. 

Guz shah (gers or arkin), = 3.333 feet, = 1.0160 meter. 

1 artaha =8 collothun =25 capichas = 50 chenicaa, 
= 200 sextarios = 1.8514 bushel = 65.238 liters. 

The only weight common to all i)rovinces is the miskaJ 
174.7025 troy grains = 4 8406 grammes. 


= 0.9766 U. S foot. 


= 0.2976 meter. 
= 1.9926 meter. 

= 294 46. liters. 
= 58 3416 liters, 
i 57 4806 liters. 

= 339.073 kilogr. 


4 









62 


TABLE OF WEIGHTS AND MEASURES 


[n Tauris, Meshid, Ilerat; 

40 seers = 640 miskal =- 5.830047 lbs. avdp. »= 3.098 
kilogrammes. 

In Ispahan: 

1 mahnd shah == 1280 miskal = 13. 6601 lbs. avdp. == 
6.196 kilogrammes. 

In Resht: 


Castilian : 

Libra, = 7100 32 grains troy, 

Pie, = 0 91407 foot. 

Vara, == 0 914117 yard, . 

Fanega, = 1.57527 bushel, 

Cantara (arroba mayor, for wine) = 4.2618 gals. =16.131 

Cuartilio = 0.13322 gallon = 0.5043 liter. 


= 460 093 grammes. 
= 0 278655 meter. 

= 0 8.35905 meter. 

= 55 501 liters. 


2 royal mahnd = 2560 miskal = 27.3202 lbs. avdp. = 
=« J i.392 kilogrammes. 

In Shir as, Bushir, and Gamri: 

Mahnd (or maund) = 2560 miskal. 

/n Teheran: 

1 rik = 1600 miskal. 


SOUTH AMERICA. 

United States of Colombia (or New Granada). 

French kilogrammes in custom-house practice; ot oer 
measures as in Venezuela. 

Venezuela. 


PERU. 

Spanish (Castilian) weights. 

Vara, = 33.367 inches, . . = 0.8475 meter. 

Fanega, = 140 Castilian pounds, = 64.41302 kilogr. 


Castilian weights and measures. (See Spain.) 
Bolivia. 

Kilogrammes at custom-house. 
SWEDEN AND NORWAY. 


PORTUGAL. 


Arratel or libra, 
Palemo de craveiro. 
Vara, 

Pe, . 

Alqueire, 

Almude 


= 1.01192 lb. avdp.,= 459 grammes. 
= 8 661 inches, = 0 22 meter. 
= 1.2030 yard, =11 meter. 

= 1.0827 foot, = 0 33 meter. 

= 0.3928 bushel, = 13.841 liters. 
= 4.4224 gallons, = 16.74 liters. 


PRUSSIA. 

(For metric weights and measures, see GERMANY.) 

F'ormer pfund, = 1.03114 lb. avdp., = 467.72 grammes. 

Former fuss, = 1 0297 foot, . = 0 31385 meter. 

Former elle, = 0 7294 yard, . = 0 66694 meter. 

Former scheffel, = 1.5597 bushel, = 54.9615 liters. 

Former eimer, = 18.149 gallons, = 68.702 liters. 


= 409 5116 gram¬ 
mes. 

16.3805 kilogram- 


RUSSIA. 

Flint (pound), = { JSs lb ?vdp.,} 
ud of 40 funti = 36 113 lbs. avdp. = 
mes. 

Berkovetz of 10 pudi = 361.13 lbs. avdp. = 163.805 kilo¬ 
grammes. 

Stopa = 14 inches = 0.35559 meter. 

Arsheen = 28 inches = 0 71119 meter. 

Sashen of three arsheens = 7 feet == 213357 meter. 

Chetviert = 5.9560 bushels = 2 0990 hectoliters. 

Vedro = 3 2490 gallons = 12 2989 liters. 


SANDWICH ISLANDS. 

Weights, Ac , as in United States 

Barrel of whale oil, = 31.5 gallons, = 119.2427 liters. 


SAXONY. (See North Germany.) 


Former pfund 
(Leipzig), 
Fuss, 

Elle, 

Sheffel, . 
Eimer, 


I = 1.03093 lb. avdp , =467 6246 gram. 

. = 0.9291 foot, . = 0.2S319 meter. 

. = 1.8582 foot, . = 0.56638 meters. 

. = 2.9510 bushels, =103.983 liters. 

. =17.79519 gallons, = 97.3626 liters. 


SPAIN. 

French metrical system. In the Spanish Colonies the 
old weights and measures are still in use, principally Cas¬ 
tilian. 


/ 0.938991 lb. avdp., } 
Skalpund=| 1.387049 lb. troy, ! 
Fot, = 0 974102 foot, 

Kanna, = 0 69150 gallon. 

Am, . = 414834 gallons. 


= 425.010 grammes. 

= 0.290901 meter, 

= 2 617188 liters. 

= 157.0313 liters. 


SWITZERLAND. 


French system since 1851. 

Pfund, . . 1.10236 lbs. avdp., = 500 grammes. 

Centner,=100 pfund,=ll•1.236 lbs. avdp.,= 50 kilogr. 
Fuss, . . . =1181 inches, = 0 3 meters. 

Quarter, . . = 0 4257 bushel, = 15 liters. 

Pot. . . . = 1-58504 quart, = 1.5 liter. 


Muid, 


= 39.626 gallons, = 150 liters. 


TRIPOLI. 

Kantar = 40 oke (lb.) = 107.660 lb. avdp. = 48.532 
kilogrammes. 

Oka = 40 uckie = 2 6910 lbs. avdp. = 12208 kilogram¬ 
me. 

Pik = 26.42 inches = 0 671 meter. 

Pik or dra arabic = 19.03 inches = 0 483 meter. 

Hueba = 16 orbah = 3 0452 bushels = 107.3 liters. 


TUNIS. 

Uckia = 488.90 grains troy = 31.680 grammes. 

Rotoli = (pound) (rug) 11175 lb avdp. = 508 88 gram¬ 
mes 

Rotoli sticky (meat, Ac.), 1.2532 lb. avdp, = 508.445 
grammes 

Rotoli ghredari (vegetables) 1.4098 lb. avdp. = 639.452 
grammes. 

Drad hendaseh (woollen goods) = 0.6728 meter. 

Turkish pik = 0 6370 meter. 

Arabian pik = 0 4883 meter. 

Cafiz = 14 0753 bushels = 4.96 hektoliters. 

Metter =2.6417 gallons = 10 liters. 

TURKEY.* 

Cantar = 44 oke = 100 rotoli = 124.7036 lbs. avdp, = 
50.565 kilogrammes 

Oka = 2.83418 lbs. avdp = 1285.56 grammes. 

Chequi (for gold, Ac.) = 0.86108 lb. troy = 321,39 gram¬ 
mes. 

Pik = 27.9 inches = 0.6858 meter. 

Endaseh = 25 7 inches = 0.6523 meter. 

Kilo = 1.00075 bushel = 35.266 liters. 


=» Weights of Smyrna.—The following standard, reported by the U. S. Consul at Smyrna, was adopted bvthe 
Treasury Department June 7,1876. (S. S., 2846.) luc 

“In reply I have to state that the most accurate information I have been able to obtain upon the subject has 
been derived from a table of equivalents in standard weights, prepared several years ago by Edward Purser 
chiet engineer and director of the Smyrna and Aidin Railway, and which has been adopted by both of the Otto¬ 
man railways and by the leading merchants of Smyrna. ^ 

“The standard oke of Turkey, by this table, is equal to two pounds and eight hundred and thirty-one thou¬ 
sandths avoirdupois (Sy^oVo)) consequently the Smyrna kintal of forty-five okes (45), of three hundred and 

hundred and twenty-one and twenty-five thousandths pounds avoirdupois 

‘ “ 13 proper that I should mention that the legal kintal of Constantinople is forty-four okes (44) of four 
hundred drachms, equal to one hundred and twenty-four and five hundred and sixty-four thousandths pounds 
avoirdupois (124y®^®^), as given by Mr. Purser in the table of equivalents above referred to. The Constant* 
nople kintal, however, has not been adopted at Smyrna in wholesale transactions.” 







TABLE OF MISCELLANEOUS WEIGHTS AND 

MEASURES, 

WITH EQUIVALENTS. 


pThe data for the following table are derived principally from Alexander’s “ Universal Dic¬ 
tionary of Weights and Measures,” published by D. Van Nostrand, New York.] 





U. S. 



u.s. 

Aam of oil, Amsterdam, . 

• »» 

37.73 

gallons. 

Bushel, U. S., oats (Act of 1866), 

= 32. 

fi)S. 

“ wine, “ 

. = 

41. 

ii 

“ “ onions, . . . 

== 57. 

it 

Abas, of Persia, for pearls. 

. = 

2.88 

grains. 

“ “ peaches, dried, . 

= 33. 

it 

Ahm, of Hamburg, liquid, 

. = 

38.15 

gallons. 

“ “ peas (Act of 1866), 

= 60. 

it 

“ “ Hanover, “ . 

. = 

41.44 

C( 

“ “ potatoes. 

= 60. 

it 

“ “ of Leipsic, “ 

. == 

40.08 

(t 

“ London, rape seed. 

= 48. 

it 

Almude, Canary Islands, dry, . 

. = 

.148 bushel. 

“ U. S., rye (Act of 1866), 

= 56. 

it 

Ain, Stockholm,.... 

. = 

.648 yard. 

“ London, salt, ground, . 

= 56. 

it 

Ame, Copenhagen, liquid. 

. ■= 

39.56 

gallons. 

“ “ “ rock. 

= 65. 

it 

Anfora, Venice, “ 

. = 

137. 


“ U. S., wheat (Act of 1866), . 

= 60. 

it 

Anker, Amsterdam, “ 

. = 

10.25 


Busuck, Borneo, gold and pr. stones. 

= 4.80 

graiui. 

Ardeb, Cairo, dry. 

. == 

5.165 bush. 

Butt, England, beer or porter,. 

= 132. 

gallons 

“ Massouah, dry. 

. = 


U 

“ of wine. 

= 130. 

ii 

Arroba, of Portugal and Brazil, 

. = 

32.38 

fbs. 




“ of Spain and Buenos Ayres, = 

25.36 


Caban, Manilla, cocoa. 

= 83.50 

ft)S. 

“ of Spain, wine, . 

. = 

4.26 

gallons. 

“ “ rice, . . 

= 133. 

it 

Aune, Geneva, .... 

. = 

1.25 

yards. 

“ Ternate, “ ... 

= 100.33}^ “ 

“ Lyons, .... 

. = 

1.25 

it 

Caffiso, Algiers, dry, .... 

= 9. 

bush. 

“ of Brabant, Brussels, 

. =■ 

.76 

ti 

“ Malta, oil. 

= 5H. 

gallons 





“ Messina and Palermo,. 

= 3.1 

it 

Bag (see “Sack”)- 




“ Tunis (see preceding table). 



Bale, Bet-el-faki, coffee, . 

, == 

285.5 

lbs. 

Canada, Rio Janeiro, liquid, . 

= .364 

it 

“ or bag, Brazil, Rio coffee, (Av.) == 

162. 

ii 

Canado of Balsam Copaiva, 

= 30. 

lbs 

Bambou, Pegu, .... 

. ■= 

4.20 

yards. 

Candy, Bombay,. 

= 560. 

‘ 

Barile, Genoa, oil. 

. = 

17.08 

gallons. 

“ ' Ceylon and Madras, 

= 500. 

ii 

“ “ wine, . 

. == 

19.61 

ii 

Cantaro, Egypt,. 

= 95.5 

it 

Barril, Havana, honey. 

. = 

6. 

ii 

“ Max: or, Quontar, Algiers, 

= 200. 

it 

“ Malaga, raisins. 

. = 

50.6 

ft)3. 

“ Algiers, flax. 

= 241. 

it 

Benda, Guinea. 

. = 

.14 


Carga, Malaga, raisins. 

= 177.5 

it 

Beta, Spain, .... 

. = 

128. 

gallons. 

“ Valencia, “ ... 

= 338.5 

ti 

Bota, Portugal, .... 

. ■= 

113.6 

ti 

Carrata, Carrara, marble, . 

= 2240. 

ti 

Buckets, England, chalk, . 

. = 

1..55 

bush. 

“ “ solid, . 

= 12.768 

cub. ft 

Bulla!*, Mysore, .... 

. = 

4.23 

lbs. 

Catty, Japan,. 

= 1.31 

Ibe. 

Buncal, Malacca, 

. = 

.102 

(i 

“ Java, Siam, and Malacca, 

= 1.35 

it 

Bushel, U. S., apples, dried. 

. = 

22. 

it 

“ Sumatra. 

= 2.12 

i» 

“ “ barley,. 

. = 

48. 

it 

Centner, Darmstadt, and Zollverein, 

= 110.24 

i« 

“ “ beans, . 

. = 

60. 

ii 

“ Denmark and Norway, 

= 110.11 

it 

“ •• blue grass seed, . 

• ^ 

14. 

ii 

“ Bremen, .... 

= 127.5 

Ii 

“ “ bran. 

. => 

20. 

it 

“ Brunswick, .... 

= 117.5 

ii 

“ “ buckwheat. Act 1866, = 

42. 

Ii 

“ Nurnberg, .... 

= 112.43 

it 

“ “ castor beans. 

. = 

56. 

it 

“ Prussia, .... 

= 113.44 

it 

“ “ clover seed,. 

. = 

64. 

ii 

“ Vienna, .... 

= 123.5 

it 

- “ flax seed, 

, =3 

56. 

it 

Chaldron, Brit. Prov., coal, . . 

= 36. 

bush. 

" “ Indian corn (Act 1866), = 

56. 

ii 

“ Cumberland, “ 

= 53. 

ii 






( 63 ) 

• 
















G4 TABLE OF MISCELLANEOUS WEIGHTS .VND MEASURES 


D. S. 

Cheki, Smyrna, opium, . . . = l.GG fcs. 

Cliik, or Chih, China, see preceding table. 

Coyaug, Bantam, for rice,. . . = 147.57 bush. 


“ Batavia, “ 

Cubit, Surat, for mat ting,. 

Derah, Cairo, 

Derhem, or dirhem, Egypt, see 
Dirhem, Constantinople, . 

Eimer, Bavaria, beer, 

“ “ wine, 

“ Berlin, liquid, . 

“ Hamburg, “ 

“ Hanover, “ 

“ Nurnberg, “ 

“ Vienna, . 

“ Wurtemburg, refd., 

“ trub-eich-mass, W urtem 

“ Zurich, “ 

Eile, Wurtemberg, 


. = 62.43 “ 

. == .58 yds. 

. ■= .71 “ 

preceding table. 

. = 49.50 grains. 

. = 18.075 gallons. 
. = 16.944 “ 


burg. 


Fanega, Buenos Ayres, dry, 

“ Montevideo, “ 

“ Valparaiso, “ 

Fass, Berlin, liquid, . 

“ Hamberg, whale oil, 

“ Vienna, beer, . 

“ “ wine, . 

Fathom, England and U. S. length. 
Feet, 100 cubic, St. Domingo, 
Fierding, Sweden, liquid,, 

Firkin, England, ale,. 

“ “ beer, . 

" “ butter, . 

“ mean, Goshen, N. Y., butter, 

“ “ Glades, Pa., “ 

Firlot, Scotland, barley, . 

Flax, head of, about . 

Fodder, England, lead, 

“ Newcastle, “ 

“ Stockton on Tees, 

Funt, Cracow, 

Gasab, Egypt,. 

Grain, Gt. Brit., Troy, Apo., and Av., 
“ Gt. Brit. & France, pr. stones, 

“ Geneva, . 

Gran, Austria, Apoth., 

“ Denmark, “ 

“ Prussia, “ 

Grano, Italy, 

“ Spain, 

Grao, Brazil and Portugal, 

(rrein, Holland, . 

I lad id. Bassora, muslins, . 

Hailoh, Sumatra, 

Hali, Malacca, 

Harsela, Egypt, for silk, . 
HartkornschelFel, Leipsic, dry. 
Hath, Surat for matting, . 
Hogshead, England, ale, . 

“ “ beer, . 

“ “ claret, 

“ “ other wines, Ac., 

“ tobacco,Ky.,Mo., Va., net, 

Hok, China, dry, 

Holzstoss, Breslau, firewood, . 


Ikje, Japan,. 

Immi, Wurtemberg, refd, 

“ “ schenkmass, 

Inch, Scotland, . . . , 

Ink,Japan, . 

J umba, Malacca,.... 

Kahoon, Calcutta, . , 
Kanne, Saxony, butter, . 
Kasten, Wurtemberg, dry, 

Kella, Bet-el-faki, 


= 18.15 


Ken, Siam,. 


1.05 yards. 

= 7.63 


Khoulle, Algiers, liquid, . 

== 

4.40 gallons 

= 16.43 

(( 

Kilderkin, England, beer,. 

= 

22. “ 

= 18.22 

U 

Kip, Malacca, tin, .... 

= 

40.68 lbs. 

= 14.95 

(( 

Klafter, Berlin,. 

s= 

117.91 cub. ft. 

-= 77.65 

U 

“ Berne,. 


192.39 

= 81. 

t( 

“ Wurtemberg, 

= 

119.58 “ 

= 28.93 

u 

Kuebel, Bavaria, coal. 

= 

1.058 bush. 

= .672 yards. 

“ Saxony, coal at the mines, . 

= 

9.146 “ 



Kwan, China. 


40. Bbs. 

= 3.75 

bush. 




= 3.87 

(i 

Lagel, Prussia, for steel, . 


103.12 “ 

= 2.58 

(( 

Last, Belgium and Holland, dry. 

= 

85.134 bush. 

= 60.50 

gallons. 

“ England, for dry malt, . 

== 

82.52 “ 

= 38.26 

U 

“ Prussia,. 

== 

112.29 “ 

= 31.77 

(( 

Logger, Amsterdam, arrack, . 

= 

153.75 gallons 

= 153.26 

(( 

“ Batavia, “ 


160. “ 

2. 

yards. 

Leib, Appenzell, cheese, . 

= 

54.45 Bbs. 

-=121.13 

cub. ft. 

Libbra, Sicilian Ib. 


.7 “ 

=■ 8.29 

gallons. 

Libra menor, Alicant, spices, . 


.785 “ 

= 9.77 

(( 

“ “ Alicant, chocolate. 


1.047 “ 

= 11. 

(( 

“ “ Callao, Guatemala,and 



= 56. 

lbs. 

Valparaiso, 


1.014 “ 

= 56. 

u 

“ “ Vera Cruz, . 

= 

1.015 “ 

= 110 

li 

Livre, Antwerp. 


1.037 “ 

= 1.50 

bush. 

“ com’l, Brussels, 

= 

1.031 “ 

= 6.75 

lbs. 

“ “ Geneva, 


1.214 “ 

=2184. 

a 

“ “ Hayti, .... 

= 

1.079 “ 

=2352. 

n 




=2464. 

a 

Maat, Amsterdam, salt. 

— 

1.745 bush. 

= .895 

a 

Malter, Prussia, .... 


18.72 “ 



Mass, Brunswick, liquid, . 


.50 gallons. 

= 4.21 

yards. 

“ beer, Hesse Cassel, liquid. 

= 

.58 “ 

= 1. 

grain. 

“ wine, “ “ “ 

= 

.52 

= .79 


“ beer, Hesse Darmstadt, “ 

_ 

.52 “ 

= .82 

(( 

“ wine, “ “ “ 


.46 

= 1.13 

(( 

“ hell-eich, Wurtemberg, liq., . 

= 

.49 

= .96 

(t 

“ trub-eich, “ “ , 

= 

.51 

= .94 

(( 

Mataro, for oil, Tripoli, . 

= 

6.16 gallons, 

= 1.54 

(i 

Maund, indigo, spices, Ac., Bassora, 


28. flbe 

= .77 

U 

“ for oil, Baroach, Gujerat, . 


5.52 gaiions, 

= .77 

(( 

“ for sesame “ " dry. 

= 

.593 butb. 

= 1.54 

it 

“ Calcutta, “ 


1.44 



“ for oil, Madras, liquid. 


3.25 gallons 

= .95 

yard. 

Metical, jeweller’s, Tripoli, Afr., 

= 

73.62 grains. 

= 1. 

it 

Moio, dry, Lisbon, .... 


23.02 bush. 

= 32. 

Bbs. 

Moyo, liquid, Castille, 


67.94 gallons 

= 2.64 

i( 

Mudde, dry, Amsterdam, . 


3.16 bush. 

= 1.26 

bush. 

“ “ Belgium and Holland, 

— 

2.84 

= .581 yards. 

“ liquid, Augsburg, . 


14.92 gallons. 

= 58.60 

gallons. 




= 66. 

i( 

Ngu, Annam, . 


2.664 yards. 

= 58. 

it 




= 63. 

it 

Occa, dry, Bucharest, . 


2.83 Bbs. 

=1200. 

Bbs. 

Ohm, liquid, Baden, .... 

= 

39.63 gallons 

= 1.09 

bush. 

“ “ Basel. 


13.45 “ 

= 550.47 

cub. ft. 

“ “ Berlin. 


50. " 


I 3 . 

2.32 yards. 
4.85 gallons 
4.41 

1.00.54 inch. 
2.078 yards. 

4. 

37.405 bush. 
14.73 ft>8. 

4. bush. 
4.2 lbs. 










65 


TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES. 


Ohm, liquid, Bremen, 

“ Hesse Darmstadt, 
Oke, weight, Tripoli, Afr., 
Orcio, for oil, Florence, 

Oxhoft, liquid, Berlin, 

“ “ Brunswick, 

“ “ Hamburg, . 

“ “ Hanover, . 

“ for brandy, Leipsic, 

“ for wine, “ 

Oxhufwud, liquid, Sweden, 


U. S. 

. =- 38.3 gallons. 
= 41 ^. 

= 2.74 lbs. 

= 8.83 gallons' 

= 54.44 “ 

-= 59.28 “ 

= 57.22 “ 

=. 62.16 “ 

= 60.12 “ 

■= 53.44 

= 62.20 “ 


„ , u.a 

Pud.Eussia.. 36.113 ft)8. 

Puncheon, for rum, Jamaica, . . = 102.023 galloisj 


Quarteel, for whale oil, Hamburg 


and Holstein, , , , . 01.207 

Quarto, for oil, Genoa, . , . = 4.27 

Quintal, metrical, France, , . = 220.47 

Brazil,.=^130.06 

“ Buenos Ayres, . . . = 101.42 


“ Castille, Chili, Mexico, Peru, = 101.61 


it 

il 

lbs. 

n 

(I 

44 


Pack, of wool, England, . 

. =240. 

Ibs. 

Packen, weight, St. Petersburg, 

. =1082.03 

44 

Pahaw, for pr. stones, Borneo,. 

. = .021943 “ 

Palmo, marble work, Carrara,. 

. = 9.60 

inches. 

Para, dry, Bombay, . 

• = 33 ^., 

bush. 

Pecul, Borneo and Celebes, 

. = 135.64 

ibs. 

“ China and Sumatra, 

. = 1333 ^ 

(4 

“ Japan, .... 

. =130. 

44 

'* Java, (Batavia) . 

. = 135.10 

44 

hemp,of Manilla,Philippine, ls.= 139.45 

44 

sugar, of “ “ 

= 140 

44 

“ of Siam, .... 

. = 135. 

44 

Pfund, Austria, .... 

. = 1.235 

44 

“ Bavaria, .... 

. = 1.235 

44 

“ Berlin or Prussia, . 

. = 1.0312 “ 

“ Bremen, .... 

. = 1.099 

44 

“ Frankfort, 

. = 1.114 

44 

“ Hamburg, 

. = 1.068 

44 

“ Hanover, 

. = 1.079 

44 

“ Nurnberg, 

. = 1.124 

44 

■“ Wurtemberg, . 

. = 1.0311 

44 

“ Zurich, .... 

. = 1.165 

44 

Pibe, liquid, Denmark, 

. = 122.5 

gallons. 

Pic, Abyssinia, .... 

. = .75 

yards. 

“ Arabic, cloth, Algiers, 

. = .525 

44 

“ for cloths, Alexandria, 

. = .612 

44 

“ for muslins, “ 

. = .686 

44 

“ for silk, Constantinoide, . 

. = .732 

44 

“ Turkish, Algiers, 

. = .692 

44 

Pipa, for oil, Cadiz, . 

. = 112.85 

gallons. 

“ liquid, Sweden,. 

. = 124.40 

44 

Pond, Brabant, Amsterdam, . 

. = 1.037 It)8. 

“ Troy, “ 

. = 1.085 

44 

“ Netherlandic, “ 

. = 2.306 

4i 


Rotl attari, for spices, Algiers,. 

= 1.204 “ 

“ gheddari, for fruits, “ 

= 1.354 “ 

Rotolo, for Persian silks, Aleppo, . 

= 4.783 “ 

Saa, or saha, dry, Algiers,, 

= 1.362 bush. 

Salma, of oil, Naples,. . , , 

= 42.16% galls. 

ScheiFel, for barley, Hamburg,. 

= 4.48 bush. 

“ Wurtemberg, 

= 5.03 “ 

Schuh, Basel,. 

= 1. foot. 

Seroon, for raisins, mean, Malaga, . 

= 88.91 fibs. 

“ of Peruvian bark, about 

= 140. “ 

Skeppund, for metals, Sweden, 

= 300. “ 

Stein, for flax, Bremen, 

= 21.98 “ 

“ “ Dantzic, 

= 34.03 “ 

“ “ Hamburg, . 

= 21.36 “ 

Stone, England,. 

= 14. “ 

Tampang, for tin, Malacca, 

= 1.356 “ 

Tierce, England, liquid, . 

= 42. gallons 

Vakia, for spices, Bassora,. 

= 1.17 Ibs. 

Velte, or verge, Antwerp and Ceylon, 

= 2. gallons 

Zak, Holland, dry, .... 

= 2.84 bush. 

Zucca, Corsica, liquid, 

= 3.08 gallons. 


Weight of Oils, &c., per gallon: Flax or Linseed, 7^1bs.; 
Rape seed, T^^lbs.; Cocoanut, 734 lbs.; Olive 7.56 
fbs.; Pea, or ground-nut, 7.56 lbs.; Palm, 73 .^ ibs.; 
Balsam Copaiva, 8 Ibs.; Honey, 12 lbs. Cruchous, 
or jugs of cordials, 93 ^ gills each ; Castor Oil, 8 lbs. 


ADDENDA. 


The following weights, measures, 
York custom house : 

Cantar, brimstone, . . . . = 175 yards. 

Cubic palm,.=| cubic foot. 

“ metre.= 1.308 cub. yds. 

Kan, Holland liquid, same as French litre. 
Kilderkin of ale.=19 gallons. 


etc., are in practical use at the New 

Last ofsalt,70bush. of801bs. each, = 5600 lbs. 

Pik, Turkish, . . . • . = 26% inche.s. 

“ square, Smyrna. . . . = 4.9229 sq. ft. 

“.= .547 sq yd. 

Tomoli, Italy.=50 lbs. 


















60 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 


COMMERCIAL INTERCOURSE WITH FOREIGN 

NATIONS. 




(revised treasury regulations of 1884, pages 118 to 126.) 

Vessels of nations with which the United States have commercial rehitions. 

Art. 252. Discriminating duties of tonnage and impost on foreign vessels and their 
cargoes are to be charged, as provided by law, in all cases, except where exemption is 
secured by treaty stipulations, or by laws of the United States. R. S., 2497 and 2502._ 

The treaties hereinafter named are found in the Revised Statutes, except as otherwise 
specified. 

FIRST CLASS. 

Art. 253. Vessels belonging to the following nations are admitted, under the pro¬ 
visions of law, treaties of commerce and navigation, or conventions, into the ports of the 
United States on the same terms as vessels of the United States, with the produce or 
manufactures of their own or any other country, as respects both tonnage and impost 
duties. S. S., 3938. 

Art. 254. Argentine Confederation. —Under treaties of July 10 and 27, 1853, pro¬ 
claimed April 9, 1855. 

Austria. —Treaty August 27, 1829, proclaimed February 10, 1831, and treaty May 8, 
1848, proclaimed February 25, 1850. By treaty signed July 11, 1870, ratified December 
19, 1870, and proclaimed June 29, 1871, and relating to consular rights and duties, it is 
provided that the judicial authorities and custom-house officials shall, in no case, proceed 
to the examination or search of merchant vessels without previous notice to the consular 
authority of the nation to which the said vessels belong in order to enable them to be 
present. Notice to consulates of the taking of the depositions of captains or seamen 
before local authorities is also required. In the event of a vessel of either nation “ being 
wrecked or cast on shore upon the coast of the other,” “ all merchandise and goods not 
destined for consumption in the country in which the wreck takes place are free of all 
duties.” Consulates may hoist their flag on board any vessel employed by them in port 
for the discharge of their duty. By treaty of November 25, 1871, proclaimed June 1, 
1872, the mutual guarantee of property in trade-marks is provided for. 

Art. 255. Belgium. —Treaty of March 8, 1875, proclaimed June 29, 1875. 19 

Stat.,628. 

Bolivia. —Treaty of May 13, 1858, proclaimed January 8, 1863. 

Borneo. —Convention June 23, 1850, proclaimed July 12, 1854. Under this treaty no 
duty exceeding one dollar per registered ton is levied on vessels of the United States 
entering the ports of Borneo, the said tonnage duty being in lieu of all other charges or 
duties whatsoever. 

Brazil. —Under act of Congress of 24th May, 1828. and proclamation of November 4, 
1847. 

Chili. —Under the acT of 24th May, 1828, and proclamation of November 1, 1850. 

China. —Under section 4228, Revised Statutes, and proclamation of November 23, 1880. 
21 Stat., 800. See, also, treaty of November 17, 1880, proclaimed October 5, 1881. 22 

Stat., 828. 

Denmark. —Treaty of April 26, 1826, proclaimed October 14, 1826, and treaty of April 
11, 1857, proclaimed January 13, 1858. 

Dominican Republic. —Convention of February 8, 1867, proclaimed October 24, 
1867. 



COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 67 

Ewador.-TK^ty of June 13, 1839, proclaimed September 23 1842. 

Fiance.^ Treaty June 24, 1822, proclaimed Februarv fTiq p ^ 

proclamation of Decomhor os isaa i l-be xresident s 

Empire.~By treaty of December 11, 1871, proclaimed June 1 
of^ti’ie An^frntradc-marks,” the stipulations above set forth in the case 
ot the Austro-Hungarian monarchy, relating to examination and search^ of vessels 
wrecked goods, were also made with the German Empire’ 
that, ‘-with regard to the marks of labels of goods, orof^thei;- 
V r^ ^ with regard to patterns and marks of manufacture and trade the 
c tizens of Germany shall enjoy in the United States of America, and American citizens 
shall enjoy in Germany the same protection as native citizens.” ^«^erican citizens 

^ 1 ^ A -fb,s5es.9/cms.—Treaties of July 3, 1815, October ‘>0 

1818, and August 6, 1827, and instructions of Treasury Department of October 19 1849’ 
?f thflSd^Si"^ their cargoes from any part of the world are admitted into tlm ports 
Unhed^Sta^ '''' imposts, and charges as those of the 

Erhfsh Circuit Court of the United States, British vessels bringing from 

British ports in Europe articles of the growth, produce, or manufacture of the British 
Statutes^”^ India, are not liable to the penalties provided in section 2497, Revised 

By treaty of May 8, 1871, ratified June 17, 1871, and proclaimed July 4, 1871 the 
certain sea fisheries, on the coasts of the United States and of the 
^ritish ^orth American Provinces, by American citizens and British subjects, is provided 
for ; also the free navigation ot certain rivers, canals, and lakes, and reciprocal transit 
through the territory oI each government respectively ; the assent of the American Con- 
gress, the British and Canadian Parliaments, and the Legislature of Prince Edward 
Island, required by the conditions of the treaty, having been proclaimed by the President 
July 1, 1873. 

areece.—Treaty o( December 10 (22), 1837, proclaimed August 30, 1838. 

Guatemala .—Treaty March 3, 1849, proclaimed July 28, 1852. 
i/aiz/A—Treaty of November 3, 1864, proclaimed July 6, 1865. 

Hanseatic Towns: Hamburg, Lnhec, Treaty December 20 1827 pro¬ 

claimed June 2, 1828; additional articles June 4, 1828, proclaimed January 14 18^ 

.-Act of May 24, 1828. R. S., 4228, and President’s proclamation 
January 29, 1867; also treaty of December 20, 1849, proclaimed November 9, 1850. 
Honduras .—freaty of July 4, 1864, proclaimed May 30, 1865. 

February 26, 1871, proclaimed November 
23, ]871, reciprocal liberty of commerce and navigation is provided for, not only as to im¬ 
ports into either country by the vessels of the other from any part of the world, but the 
vessels of either country may also export and re export from the other to any foreim 
port on the same terms and with the same bounties, duties, and drawbacks as thore 
belonging there. Vessels of either nation wrecked, foundered, or damaged on the coast 
of the Other may unload and reload there without paying duties except upon articles left 
for consumption. ^ Ve.ssels of either nation may also complete crews on the territory of 
the other on conditions specified. 

The following vessels are exempt from tonnage, anchorage, and clearance duties, 
to wit: 

1. Those entering and leaving again in ballast. 

2. Those passing from port to port to discharge or take in or complete cargo on proof 
of having already paid such duties. 

3. Loaded vessels entering port and leaving it without having disposed of any part of 
their cargoes or completed cargo there. 

No vessel of the one country compelled to enter a port of the other to be regarded 
as trading if it merely breaks bulk for repairs, transfers cargo on Account of unseaworthi¬ 
ness, purchases stores, or sells damaged goods for re-exportation only. The latter, 
however, to pay customs duties when intended to be sold for internal consumption. 

_ Art. 259. Japan.—An act of May 24, 1828, R. S., 4228, and President’s proclama¬ 
tion September 4, 1872. Under the treaty of July 29, 1858, proclaimed May 23, 1860, 
vessels of the United States may enter the ports of Simoda, Hakodadi, Nagasaki, Kana- 
gawa, Nee-e-gata, and Hiogo in Japan. By the latter treaty the exchange of coin is also 
provided for. Under the treaty of March 31, 1854, proclaimed June 22, 1855, any privi- 


68 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 


lege or advantage granted in future by the government of Japan to any other nation to be 
extended also to the United States and the citizens thereof Under the treaty of January 
28, 1864, proclaimed April 9, 1866, certain articles used in the preparation and packing 
of teas are to be admitted in Japan free of duty, and certain other specified articles at a 
reduced duty of five per centum. 

Liberia. —Treaty of October 21, 1862, proclaimed March 18, 1863. 

Madagascar. —By treaty of May 13, 1881, proclaimed March 13, 1883. 22 Stat., 952. 

Meddenhurg-Schwerin. —Accession to treaty with Hanover, of June 10, 1846, under 
its 12th article, December 9, 1847, proclaimed August 2, 1838. 

Mexico. —Treaty April 5, 1831. Revived by the 17th article of the treaty of February 
2, 1848. Treaty of December 30, 1853. President’s proclamation June 30, 1854. 

Netherlands. —Treaty August 26, 1852, proclaimed February 26, 1853. 

^ New Granada., United States of Colombia. —Treaty of December 12, 1846, proclama¬ 
tion June 12, 1848. Consular convention May 4, 1850, proclamation December 5, 1851. 

Nicaragua. —Treaty of June 21, 1867, proclaimed Augu^ 13, 1868. By the same 
treaty the right of transit is granted to the United States and their citizens through Ni¬ 
caragua, between the Atlantic and Pacific oceans. 

Norway. (See Sweden and Norway). 

Oldenburg. —Accession to the treaty with Hanover of June 10, under its 12th article, 
March 10, 1847. 

Ottoman Empire. —Treaty of February 25, 1862, proclaimed July 2, 1862. 

Paraguay. —Treaty of February 4, 1850, proclaimed March 12, 1860. 

Peru. —Treaty of September 6, 1870, proclaimed July 27, 1874. 

Portugal.—Act of May 24, 1828. R. S., 4228. Treaty of August 26, 1840, pro¬ 
claimed April 24, 1841, and President’s proclamation, February 25, 1871. 16 Statute, 

1137. 

F'rMssm.—Treaty May 1, 1828, proclaimed March 14, 1829. See “German Empire,” 
above ; also R. S., 4229. 

Russia. —Treaty April 5-17, 1824, proclaimed January 12, 1825. Treaty December 
6-18, 1832, proclaimed May 11, 1833. Convention July 22, 1854 (rights of neutrals at 
sea), proclaimed November 1, 1854. 

Sandwich Islands. (See Hawaiian Islands). 

Saloador. —Treaty at Leon, January 2, 1850, proclaimed April 18, 1853. 

NerWa.—Treaty of October 2-14,1881, proclaimed December 27, 1882. 22 Stat., 963. 

Spain. —With exceptions as to importations from Cuba and Porto Rico. See “Third 
Cla.ss,” below; also R. S., 4231. 

Sweden and Treaty July 4, 1827, proclaimed January 19, 1828. Act of 

May 31, 1830. 

Vessels of the Island of St. Bartholomevv and their cargoes are placed on an equal 
footing with those of the United States by the above treaty. 


SECOND CLASS. 

Article 260. Vessels belonging to the following nations are admitted into the United 
States ports, as respects tonnage or navigation duties, on the same terms as vessels of 
the United States, with the produce or manufactures of their own or any other country. 
Their cargoes, when consisting of the products or manufactures of their own countries', 
respectively, are exempt from discriminating impost duties, under section 2502 of the 
Revised Statutes, unless otherwise specially indicated. 

Coiita A/ca.—Treaty July 10, 1851, proclaimed May 26, 1852. 

Note. By a decree of August 31, 1854, the local commercial legislation of Costa Rica 
was completely remodeled and materially modified. Liberty of commerce to the vessels 
of all nations is granted; certain descriptions of merchandise monopolized by the Gov¬ 
ernment. and other descriptions which are prohibited, being specified. 

Treaty September 21, 1833, proclaimed June 24, 1837. 

Cargoes of ve^ssels of Muscat, even though of the products or manufactures of that 
country, are subject to the discriminating impost duty of ten per centum. 

Orange Free Treaty of December 22, 1871, proclaimed August 13, 1873. 


THIRD CLASS. 

Article 261. ^ Vessels belonging to the following nations, with which the United States 
have commercial relations, are not referable to either of the preceding classes. A dis- 


COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 


69 


centum on their cargoes, under section 2502 of the Revised 
Statutes, and tonnage duty at alien rates, pursuant to article 290, in addition to the ordi- 

Art 26’> TZv T,' H! cases, unless otherwise inXl?ed be”ot 

MfrelifTsSS ’ Government of—Compact July 11, 1854, proclaimed 

Vessels of the United States may be admitted into any of the ports of Lew-Chew and 
purchases may be freely made from either the officers or people of the island of wood 
w^ter, or any other articles. At the harbor of Napa, wood is to be furnished^by the 
a^d water ?uhe ?a°tP r thousand six hundred copper cash for one thousand catties ; 

provided to conduct the vessels of the United States into the port 

Art. 2()3. J/orocco.—Treaty of September 16, 1836, proclaimed January 30, 1837 

remirsinO ^iroT rT put into any port for provisions, supplies, or 

repairs, and to land and reload their cargoes without paying any duty whatever. American 

the'lime behi^ ' '' same footing as that of Spain or the most favored nation for 

Art. 264 -Under tr^^^^^ 1856, proclaimed August 18, 1857, 

citizens of the United States and subjects of Persia may reciprocally bring by land or by 
sea into, or export from, either country all kinds of merchandise and products, and sell, 
exchange, or buy and transport the same to all places therein; subject, however, to the 
laws ot the country in which such commerce is carried on. Any other privilege concern¬ 
ing such niternal commerce in future granted to any other nation by either party to be 
also granted to the merchants of either nation enga,o:ed in such internal commerce within 
the territories of the other. Import and export duties to be on the footing of the most 
tavored nation ; and no exceptional tax, under any name or pretext whatever, to be col- 
tected in either country on the merchandise or products of the other. Cargoes of 
duties'^ pi'oducts and manufactures are, therefore, exempt from discriminating impost 

Art. 265. Spain. —Act of March 1, 1869. 

Under the Act of March 1869, and by reason of the subsequent action of the 
Spanish Government all discriminating tonnage duties on Spanish vessels have been dis¬ 
continued whether they come from the Islands of Cuba and Porto Rico or from else¬ 
where. Ly proclamation of the President, dated December 19, 1871, merchandise 
mi ported into the United States in Spanish vessels from elsewhere than the Islands of • 
Luba and Porto Rico was also relieved from the discriminating impost duty of ten per 
centum ad valorem which had previously been collected under the 17th section of the Act 
of June 30, 1864. Upon merchandise brought from Cuba and Porto Rico in Spanish ves¬ 
sels, this discriminating impost duty still attaches. 

A Spanish vessel leaving a port of Spain for a port in Cuba, but not finding there a 
satisfactory market, proceeding, without breaking bulk or taking in any goods at said 
island, to a port in the United States, would not, nor her cargo, on entry be subject to any 
other or higher duties of tonnage or imposts than she would be if coming direct from a 
port of Spain to the United States, the voyage, under the circumstances, being regarded 
as continuous. 

Art. 266. Swiss Confederation. —Convention November 25, 1850, proclaimed Novem¬ 
ber 9, 1855. 

By this convention it is stipulated in the 8th, 9th, 10th, and 11th articles that in all 
that relates to the importation, exportation, and transit of their respective products, the 
United States and the said Confederation shall treat each other, reciprocally, as the most 
favored nation, union of nations, state, or society. Neither of the contracting parties to 
impose any higher or other duties upon the importation, exportation, or transit of the 
natural or industrial productions of the other than are or shall be payable upon the like 
articles,^ being the produce of any other country, not embraced within its present limits. 
Each of the contracting parties engaging itself not to grant any favor in commerce to any 
nation, union of nations, states, or society which shall not be immediately enjoyed by the 
other party, and should one of the contracting parties impose differential duties upon the 
products of any nation, the other party to be at liberty to determine the manner of estab¬ 
lishing the origin of its own products destined to enter the country by which the differen¬ 
tial duties are imposed. 

Bv the 12th article of the convention it is provided that no port of the United States 
shall be closed to articles arriving from Switzerland when conveyed in vessels of the 


70 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 


United States, or in vessels of any country having free access to the ports of said States. 
Swiss merchandise, therefore, arriving under the flag of the United States, or under that 
of one of the nations most favored by them, is to pay the same duties as the merchan¬ 
dise of such nation. Under any other flag it is to be treated as the merchandise of the 
country to which the vessel belongs. 

In accordance with these stipulations it has been decided that Swiss goods imported in 
French vessels are not liable to discriminating duty, no such duty being chargeable on the 
producii or manufactures of France when directly imported from that country. 

Art. 267. Tripoli. —By treaty of June 4, 1805, vessels are to be reciprocally subject to 
the same duties and charges and enjoy the same privileges as the most favored nation, and 
must be provided with proper passports. 

Art. 268. Tunis .—By treaty of August —, 1797, modified by convention of March 26, 
1799, and by subsequent articles of February 24, 1824, and ratified by the United States 
Senate January 13, 1825, vessels of the United States may enter all ports of Tunis on 
paying the usual duties paid by vessels of the most favored nation. Commerce with 
Tunis, under the United States flag, to be conducted on precisely the same footing, as to 
import duties, fees, and all charges whatsoever, as is commerce under the flag of the most 
favored nation. 

Art. 269. Vessels belonging to nations not enumerated in this chapter fall in class 3, 
and are subject to the exactions indicated in article 290. 


CONSULAR REGULATIONS. 


71 


CONSULAR REGULATIONS RELATING TO THE AUTHENTICATION OF 

INVOICES. 

Prescribed by the President of the United States, February 3, 1888. , 

ARTICLE XXX. 

TREASURY" REGULATIONS. 

636. The instructions in this article have been carefully revised by the Treasury De¬ 
partment, and have the sanction of the Secretary of the Treasury. Consular Officers will 
take particular note of the forms in which several important changes have been made. 

1. Authentication of Invoices of Importations into the United States. 

637. All invoices of importations from countries in which there are such officers* must 
be produced before and authenticated by the United States Consular Officer nearest the 
place OT shipment for the United States. _ Such invoice should be produced at or before 
the time of shipment pf the goods; but if, for any cause, parties fail so to produce it, 

for the certificate after shipment, the Consular Officer may satisfy himself as 
to the invoiced goods and their value from other evidence, and may give the required 
certificate with a statement of the reasons for the failure to produce the invoice before 
him prior to the time of shipment. But as a general rule, invoices should be promptly 
presented for authentication ; and only in exceptional cases, and for good and sufficient 
reasons, should shippers be allowed to present their invoices after the shipment of the 
goods. 

638. But no Consular Officer of the United States shall grant a certificate for ffoods, 
wares or merchandise shipped from countries adjacent to the United States which have 
passed a Consulate after purchase for shipment. In countries adjacent to the United 
States the authentication may be by the Consular Officer at or nearest to the port or 
place of clearance for the latter, provided the merchandise shall not have passed a Con¬ 
sulate (ifter purchase for shipment. 

^ 639. Consular certificates are not required in connection with the entry of goods pass¬ 
ing in transit through the United States to or from countries adjacent thereto under com¬ 
bined entry fop transportation and exportation, such goods not being considered as ordi¬ 
nary importations. (See paragraph 673 for rules as to the sealing and manifesting of 
goods.) 

640. All such invoices must be in triplicate; the three copies to be regarded as mie 
and subject to only one charge for Consular certificate. 

The inv()ices, however, will be made in quadruplicate, and two of the copies, after 
authentication, will be delivered to the person producing them, in all cases where the 
merchandise is intended for transportation, without appraisement, to any of the following- 
named ports mentioned in Section 7 of the Act of June 10, 1880, viz. : To Rochester, 
New York, and Buffalo, N. Y.; Burlington, Vt. ; Boston, Mass.; Providerxje, R. I.; 
New_ Haven, Hartford,^ and Middletown, Conn. ; Philadelphia and Pittsburgh, Pa. ; 
Baltimore, Md. ; Wilmington, Del. ; Georgetown, D. C. ; Norfolk and Richmond, Va.; 
Wilmington, N. C. ; Charleston, S. C. ; Savannah and Atlanta, Ga. ; New Orleans, 
La.; Portland and Bath, Me. : Portsmouth, N. H. ; Chicago, Ill. ; Detroit and Port 
Huron, Mich. ; Saint Louis,t Kansas City, and Saint Joseph, Mo. ; Saint Raul, Minn. ; 
Cincinnati, Cleveland, and Toledo, Ohio ; Milwaukee, Wis. ; Louisville, Ky.; San 
Francisco and San Diego, Cal. ; Portland, Oreg. ; Memphis, Tenn. ; Mobilfe, Ala.; Gal¬ 
veston, Tex. ; Indianapolis, Ind. ; Denver, Colo. ; Tampa, Fla. ; Port Townsend, Wash. 
Ter. 

641. It is irregular and unauthorized for United States Consular Officers to. authenti- 


In countries without a United States Consular Officer, the authentication is- mad'e, 1st, by a 
Consul of a country in amity Muth the United States, who resides there; or, 2d,, if there be no 
such Consul, then by two respectable resident merchants. 

t Saint Louis as used in this section shall include Saint Louis, in Missouri, and; East Saint 
Louis, in Illinois; and the Surveyor and acting Collector for the port of Saint Louis may receive 
goods, issue landing certificates to carriers, and issue orders to inspectors of customs to. open cars 
containing goods and packages, and generally do and perform all acts necessary to. be done and 
performed by him in East Saint Louis, in Illinois, as well as in Saint Louis, in Missouru. (Act 7, 
August, 1882, 22Stat., 349.) 



72 


CONSULAR REGULATIONS. 


cate invoices of goods not produced, purcliased, or originally shipped within their Con- 
sidar District; and it is equally irregular and unautliorized to recognize the declaration 
of persons who were not the owners, purchasers, or actual shippers of the goods, and who 
had no interest in them. 

642. The authentication must be by certificate under the Consular seal, and must be 
either indorsed on each copy of the invoice, or attached by tape, cord, or ribbon, passed 
under the seal in such manner as to secure integrity. 

643. The certificate must state that the invoice has been produced to the officer cer¬ 

tifying; also the date of such production, the name and identity of the person producing 
and the intended port of destination of the merchandise in the United States, as declared 
by such person. And the officer must carefully scrutinize each invoice presented to him, 
and take the proper steps to prevent any fraudulent increase of costs and charges with a 
view to diminish the dutiable value thereof ^ ^ . 

644. Consular Officers should adopt a uniform system in numbering their invoices, and 
commence a series of numbers therefor for each year. 

645. It is desirable that the certificate should also, as far as practicable, indicate the 
facts in regard to market-values at the principal markets of the country, of all merchan¬ 
dise the duty on which is in any respect or part based on such values. (See note to para¬ 
graph 654.) 

646. Consular Officers will, on due investiption, certify on the invoice what, in their 
opinion, is such true market-value. To facilitate such certification, every invoice shoiild, 
upon its face, at the right-hand margin, have a blank column for “ Consular corrections 
of invoices.” The Consular Officer must immediately advise the Department of State 
of the grounds on which he bases his judgment, and will also call the attention of the 
proper Collector of Customs to such corrected invoices. This maybe done by a brief note 
asking the attention of the Collector to such invoices, designating them by number. 

When a corrected copy of an invoice is issued, the words “corrected copy” should be 
written or stamped on the outside, near the number in the indorsement. 

647. It is the duty of Consular Officers to acquaint themselves as thoroughly as possible 
with market-values at the principal markets of their districts; with the weights, meas¬ 
ures, tares, bounties, etc., there used ; and in general with all requisites to enable them to 
certify intelligently. They may retain invoices for a reasonable time*for proper inquiry, 

648. To jinlge correctly the market-value of any given article, it will often be important 
to inquire carefully as to prices in sales thereof for other markets than our own. When 
the United States are the only or principal consumers, and fictitious sales to create 
nominal values are detected, Consuls should ascertain the actual cost of production, and 
add the customary percentage for profits. In such cases especial care is enjoined as to 
certificates. ' 

649. They will, in all proper ca.§c.<?, and particularly as to textile fahrics^ require samples 
of the merchandise to be deposited with them, especially when the invoice descriptions 
of merchandise are not specific and full eriough to enable them, or customs officers, in¬ 
telligently to judge of the market-value without inspection of the merchandise itself It 
is particularly enjoined upon Consular Officers in Great Britain, France, Switzerland, 
Italy, Austria-Hungary, Belgium, Germany, China, and Japat), generally to require 
samples of all merchandise imported from these countries, of a nature to be sampled. 

650. All samples must be accompanied by a card or statement, which, if practicable, 
shall be attached thereto, containing the particulars indicated on the form prescribed by 
the Department, including the certificate at the bottom thereof, which must be signed by 
the shipper or his agent; and samples of textiles and fibrous goods must be in triplicate, 
and of such size as may be indicated by the proper revenue officer of the Treasury De¬ 
partment. 

651. One of the triplicate samples should be retained at the Consulate, one sent to the 
office of the Board of General Appraisers in New York, and one sent to the collector of 
customs of the port of destination of the goods. All other samples, when not too bulky, 
heavy, or fpigile, should be forwarded to the collector of the port to which the merchan¬ 
dise is destined at the same time with the triplicate invoice. But in all cases it is left to 
the judgment of the Consular Officer to determine whether it is practicable or proper 
that samples should be called for from shippers for such purpose, or whether more than 
one sample should be required. As to standard articles of unifbnn character and well 
knowp to the trade, occasional samples will be sufficient, and a like discretion will be 
exercised. Samples must, in all cases when practicable, be sent to the General Ap¬ 
praisers when requested by them, or either of them. 

652. All samples must be carefully preserved, together with the cards or statements 
accompanying them, and must not be suffered to be inspected or seen by others than 


CONSULAR REGULATIONS. 


73 


officers or agents of the Government, except in cases of exhibition for the purpose of 
ascertaining or establishing the market-value or price ; in which case the name of the 
shipper will not be made known. 

653. Every invoice must be signed by the owners or shippers of the merchandise in¬ 
voiced, if the same has been actually purchased ; or by the manufacturers or owners, if 
the same has been otherwise obtained ; or, if in either case this is impracticable, then by 
a duly authorized agent. 

654. It must, when produced to the Consul, be indorsed with a declaration signed bj’^ 
such purchaser, manufacturer, owner, or agent, setting forth— 

(1.) That it is in all respects true. 

(2.) That no different invoice of the articles therein mentioned has been, or will be. 
furnished to any one. 

(3.) That it sets forth the actual quantity, respectively, of all articles therein named 
which are subject to specific duty. 

(4.) That as to all articles therein named, which are subject, either wholly or partly, to 
a duty based upon their value, and obtained hij purchase, it contains a true and full state¬ 
ment of the time and place of purchase, their actual cost, and all charges upon them ; 
that the currency in which it is made out is the currency which was actually paid there¬ 
for, and that the merchandise therein described was actually purchased for his (the 
owner’s) account, or for account of himself and partners in the purchase; and, when 
otherwise obtained, that the actual market-value thereof, respectively, at the principal 
markets of the country in which they were obtained or manufactured.* Shippers of 
goods subject, either wholly or partly, to a duty based upon their value, must in all cases 
be required to state, separately, upon their invoices the following items, viz, : 

(<'/.) The net price of the merchandise, free from all charges of commissions, packing, 
etc., or, incase the merchandise is shipped on consignment, the actual net market-value 
thereof in the principal markets of the country from which the shipment is made, by its 
weight, measure, or quantity. This price or value is to be free from any and every item 
of deduction which might be claimed upon the arrival of the merchandise in a port of the 
United States. 

{b.) The cost of transportation to the port of shipment. 

(c.) The cost of shipment. 

{d.) The amount of packing charges, including boxing, tilloting, packing, cartons, etc. 

(e.) Insurance, commissions, discounts, legalization, and all costs of any kind, nature, 
or description, incurred in preparing the goods for the markets of the United States, 
separatel}'^ set forth. When, however, it is impossible for the shipper to state the items 
required in clauses b, c, and e, or any of them, as when such charges, or any part of 
them, are non-existent or unascertained at the time of shipment, or are to be paid by the 
consignee, such items may be omitted and the cause of omission stated instead. 

(5.) That no discounts, bounties, or drawbacks are contained in said invoice but such 
as have been actually allowed. 

(6.) Every exporter, shipper, or maker of an invoice of merchandise subject to ad. 
valorem duties or to duties based upon the value of the square yard, etc., is required to 
make an explicit declaration on each invoice whether or not the charges inscribed thereon 
are included in the price of the merchandise. 

655. This declaration on the part of the owner, manufacturer, purchaser, or agent, 
whether under oath or not, is the verification of the invoice before shipment recognized 
and prescribed by the statutes, and must not be confounded with Consular authentica¬ 
tion. In cases wliere the party making the declaration resides at a reniote distance from 
the Consulate where the invoice is to be authenticated, the declaration may be made 
before any other Consul. This is not, however, to be understood as superseding the 
existing practice of requiring the personal presence of the party making the declaration 
before the Consul authetiticating the invoice except in the cases mentioned, nor as 
changitig the rule that invoices must be authenticated by the Consular Officer nearest the 
place of shipment. What Consular Officer shall certify goods transporte(l to, and im¬ 
ported from intermediate ports in other countries, depends upon the fact of the original 
destination of the goods, as shown by the original invoices thereof, or other primary 
evidence. 

656. The declaration should, if possible, be made by the actual owner,_ manufacturer, 
or shipper of the merchandise. No agent must be permitted to make it, or otherwise 
verify the invoice, without having first filed with the Consul a duly-executed power of 


Cliquot’s Champagne, 3 Wall., 114; St. Marceaux’s Champagne, 1 Ben., 241; also 2 Brightley’s 
Digest, 255, notes. 




74 


CONSULAR REGULATIONS. 


attorney, authorizing him to act for apd bind liis principal. (See paragraph 653.) Com- 
niission houses abroad, however, buying goods on order for their customers in the United 
States are regarded as the shippers or consignors of the goods so bought and shipped, 
and are not required to file with the Consul a power of attorney before being permitted to 
verify the invoices ; and when the agent is a partner acting in behalf of his firm, a copy 
of the articles of copartnership, authenticated to the satisfaction of the Consul, may, if 
desired by the firm, be substituted. 

657. In the case of invoices of merchandise belonging wholly or in part to a non-resi¬ 
dent owner, the declaration must be verified by the non-resident owner, unless it is made 
to appear that such verification cannot be procured by reason of his inalDility to make the 
same because of sickness, necessary absence, or other unavoidable cause, in which case it 
may be made by a duly authorized agent or attorney having personal knowledge of all 
the facts sworn to, and in such cases the verification should contain a statement that the 
agent or attorney has personal knowledge of the truth of the facts therein alleged, and 
also a statement of the reason why the verification is made by the agent or attorney and 
not by the owner. 

658. No clerk of a Consular Office nor other official connected therewith in any way, or 
with the Consular service, is authorized to act as agent of shippers of merchandise to the 
United States by signing invoice declarations in their behalf 

659. When a verification by oath or affirmation of the owner, shipper, manufacturer, 
or agent is deemed necessary by the Consular Officer, the affiant may, in countries where 
an oath, to be of legal force, must be taken before a local magistrate, or other officer, take 
the same before any such officer. _ The language and form of the oath, if taken, by 
foreigners, should^ be those of their country. If Consular Officers in China and Japan 
shall be satisfied, in any case, that it is not practicable to take the oath required by law, 
they may authenticate the invoice and proceed without the oath, as in cases where none 
IS required ; leaving all questions in regard thereto to be disposed of by the proper 
authorities in the United States. 

660. ^ Consular Officers are forbidden to be in any way interested in the fees, or to inter¬ 
fere with the selection of such magistrate or other officer. They ma}’, in their discretion, 
on points as to which they are in doubt, examine experts and others, either on affidavit or 
orally, without charge or expense to the United States Government. 

66L To facilitate the operations of the custom-house, Consuls will take care that, when 
practicab e, all invoices are properly folded and indorsed, and all blanks properly filled 

662. Ihe general rules upon the subject of the contents of invoices, as laid down by the 
Secretary of the Ireasury and as concurred in by the Secretary of State, are as follows, 

1. Goods bought or manufactured at places in different Consular Districts, or shipped 
from such districts, cannot be included in the same invoice. 

2. An invoice cannot include more than one shipment of goods from the same place. 

1 1 cannot ernbrace the goods shipped to different consignees, but may in¬ 

clude all the goods shipped by one consignor to one consignee at the same time, from the 
same Consular District and by the same vessel. 

Upon these subjects the following instructions are given, viz. : 

1. In those cases in which declarations to invoices are made’by an agent of the pur¬ 
chaser, owner, manufiicturer, or shipper. Consular Officers will be careful to satisfy them¬ 
selves that the agent is so qualified, by his knowledge of the market value or cost, that 
the declaration shall luavejhe character contemplated by the statute. They are author¬ 
ized to make suitable inquiries in this respect, and as to the agent’s relation to the goods 
or to the merchant, as well as to the reasons why the declaration cannot be made by his 
piincipal. if they are not satisfied, they may refuse to accept the declaration. The gen¬ 
eral agent of the American consignee, or a general shipping or forwarding agent or firm, 
or banker acting as agent, will not be acce])ted as the agent contemplated by the statute, 
unless he shall possess the requisite information for the intelligent execution of the 
declaration. 

2. When American firms have agents stationed abroad, or branch houses in a country, 
no general agent of the house at a particular place will be permitted to declare to the 
linn s invoices of goods bought or manufactured in different Consular Districts. The 
iiuoices must be produced to the Consular Officer of the district within which the branch 
house IS located or the agent is stationed, and within which the goods were bought or 
manufactured Any instructions or concessions which heretofore have been construed to 
authorize a different practice are revoked and canceled, and Consular Officers are enjoined 
to conlorm to and enforce the rule as now stated. 

3. The form of invoice-declaration is prepared with a view of ascertaining the place 


CONSULAR REGULATIONS. 75 

and time of purchase or manufacture, and a declaration which fulfills the statntorv re 

deXatTons^and^iflhe/’t"*^ Consular Officers will be caS to etmhfthe 

aecUrations, and, if the latter are defective in these respects, they will renuire them to ho 
corrected. It it shall appear that goods from without their several districts or from dif 
ferent Consular Districts are included in the invoice, they will enforce the 

frTho'p^’ certify the invoice, at the same time informing the^hipper 

Officer to whom the invoice should be produced ^ ^ 

bbd. livery invoice must truly state quantities in the weights and measures of the 

Unite/Stafir! which the importations are made, without respect to those of the 
United btates, and should set forth the quantity by weight of all woolen, worsted mohair 
/f carpeting and bunting); also of cotton-bagging, of crinoline 

of al other”!!/, t/e quantity by weight, measure, or" tale/respectively 

oti all other goods the duty on which is estimated partly on either weight, measure, or 

currency mentioned in the invoice is not fixed in 
pursuance of United States laws, as set forth in the annual estimates of values or shall 
be depreciated, or have been debased subsequently to the passage of such laws, each copy 
ot Uie invoice must be accompanied by a Consular certificate, showing the value of such 
cuirency in United States gold dollars If the certificate be included in, or printed on 
the regular invoice, an_ indorsement of the fact should be made on the outside of the 
invoice No such certificates are required as to invoices of Swiss goods, made out in the 
France being the standard value thereof. 

555. llie Consular (Mcer must return one of the triplicates to the person producing 
them ; hie one m his office tor careful preservation; and, as soon as practicable, transmit 
the remaining one directly to the collector of the port of destination of the merchandise, 
either by the master of the vessel in which shipment is made or by mail, and without the 
intervention of any party in interest. Such officer is directed to designate by stamp or 
otherwise the oriffinal, duplicate, etc., of each invoice, and tile the one marked “ orivinal” 
in the Consular Office, deliver the one marked “duplicate ” to the shipper, and transmit 
the one marked triplicate to the collector; or, in case four are issued, to deliver the 
ones marked duplicate and “quadruplicate” to the producer, and transmit the trip¬ 
licate to the collector at the port of destination. Invoices must be transmitted with as 
little delay as possible. 

666 Prior to forwarding the last-named copy, the Consul shall stamp, near the bottom 
ot Its nrst page, at the left-hand corner, and upon his certificate (on which he shall ])er- 
.^nally write his name), the amount of the invoice, its Consular number, the name of the 
Consulate, and the amount of the tee received for the Consular authentication. 

667. I he said copy (or copies, if there are two or more invoices to be forwarded by the 
same vessel or mail) must then be placed in an envelope, carefully addressed to the col¬ 
lector, and stamped with the name of the Consulate and the date. The blank for the 
numbers of the invoices must be filled in writing. A small silk cord or narrow ribbon 
must then be passed through the envelope, near the ends and sides, and under the Con¬ 
sular seal, with which the envelope must be carefully sealed. Descriptive lists of invoices 
must be carefully prepared and sent to the collector in all cases. Consular Officers must 
likewise, in all cases, prepay fully the postage due on packages of invoices sent direct in 
the open mail to collectors of customs. 

668. When invoices are transmitted from a Consulate in the interior, or place of pur¬ 
chase, or manufiicture, to the Consul of the port of shipment therein designated, to be 
thence forwarded to the proper collector, the package must be accompanied with a de¬ 
scriptive list to facilitate comparison with the ship’s manifest, before taking the ma.ster’s 
receipt. The latter Consul must see that the in'tegrity of the package is duly secured in 
the manner prescribed in the preceding paragraph. 

669. When merchandise intended for exportation to the United States is invoiced at an 
interior port, and it is impracticable at the time of shipment from such interior port to 
state with certainty the name of the vessel by which the merchandise is to be shipped 
tlie invoice may* state the name of the vessel by which it is expected to be shipped, and 
in cases where the merchandise is shipped by another vessel the Consular Officer at the 
final port of shipment may, at the request of the shipper, indorse thereon the name of 
the vessel by which the same is actually shipped. 

670. The copy filed in the Consulate must be carefully folded, and indorsed with its 
number, date, the name of the owner or shipper, and the name of the vessel in which the 
merchandise is shipped. 


* This provision is permissive, not mandatory. 




76 


CONSULAR REGULATIONS. 


671. Consular Officers will, on request of the proper collectors, supply them, free of 
charge, with copies of any such documents on file in their offices as thev may need ir) the 
discharge of their official duties. Copies prepared by other persons for their own use will, 
on request, be certified on payment of two dollars. When, however, duplicates of orig¬ 
inals are required, or the copy is prepared by the Consul, the schedule fee will be exacted 
as for original service. They are also required to furnish to the Secretary of the Treasury, 
or to such officers of the customs, as he may direct, as often as maybe required, the prices 
current of all articles of merchandise usually exported to the United States from the port 
or place in which the Consular Officer is stationed. 

672. If a Consular Officer ascertains and has reliable evidence of the falsity of an oath, 
administered either by himself or by a local magistrate whose certificate he has authen¬ 
ticated, he should notify the Treasury Department; which will transmit to him the orig¬ 
inal invoice and oath, to be used, if deemed expedient, in a prosecution for perjury. He 
should also promptly inform the Treasury Department, and the collector of the port to 
which goods may be destined, of all errors and frauds discovered in invoices that have 
been certified by him. 

673. The statute authorizes the Secretar}^ of the Treasury to make regulations for seal¬ 
ing vessels, cars, and other vehicles coming into the United States with dutiable merchan¬ 
dise from any contiguous foreign lands or countries. 

Entries Free of Duty. 

674. Fish, oil, bone, pearl-shells, and all other products of American fisheries brought 
into the United States from foreign places, in a vessel other than the one by which the 
same were taken, will be admitted to free entry only on the production to the collector of 
customs at the port of importation, by the master of the importing vessel, of a manifest 
of said articles, duly subscribed and sworn to by the master of the fishing vessel by which 
such articles were taken, and certified by the United States Consular Officer at the foreign 
port where the transhipment of such articles occurred. 

675. Articles the product of American fisheries in the Pacific may be landed from the 
fishing vessel at Panama, New Granada, and transported across the Isthmus of Panama,' 
and shipped to a port of the United States, on the Atlantic or Gulf of Mexico, and be 
treated on arrival as if imported direct from the whaling or fishing ground in the original 
vessel, on due compliance with these Regulations. A manifest must be made out and 
verified in the manner above indicated. The United States Consul at Panama, or the 
revenue inspector, if there be one, will examine the packages, and make comparison 
thereof with the manifest, and certify thereon the result under ^his hand and official seal, 
stating in his certificate that the articles so manifested were placed, under his inspection, 
on the cars or other vehicles for transportation to the port or place of shipment on the 
Atlantic side. On arrival of the articles at the Atlantic terminus of the route, the mani¬ 
fest aforesaid must be presented to the United States Consul at Aspinwall, or to the 
revenue inspector, if there be one, who will certify thereon to the due shipment of the 
same under his inspection on board the vessel, naming the vessel and her master, for its 
destination in the United States. Like proceedings will be had in case of products of 
American fishery transported by the route of San Juan de Nicaragua. 

676. Animals specially imported for breeding purposes are admitted free upon proof 
thereof satisfactory to the Secretary of the Treasury, and under such regulations as he 
may prescribe. The Treasury regulations require that owners of live animals desiring to 
obtain their free entry for breeding purposes, shall produce to the collector of customs at 
the port of importation a certificate from the United States Consul at the port of ship¬ 
ment, that the animals are, to the best of his information and belief, intended for such 
purposes. The above certificate may be granted at the port or place of shipment by any 
Consular Officer or Commercial Agent there stationed, and as these terms, by Section 
]674, Revised Statutes, include “ Consuls-General, Consuls, Commercial Agents, Deputy 
Consuls, Vice-Consuls, Vice-Commercial Agents and Consular Agents,” a certificate 
executed by one of the above-named officials will be a sufficient compliance with the pre¬ 
vailing practice. 

Any of the officers or persons above indicated upon receiving at the port of the pro¬ 
posed shipment an application for the requisite certificate, will forthwith use every rea¬ 
sonable endeavor to become satisfied, by affidavits or otherwise, that the animals are to be 
specialhi imported for breeding purposes, and unless the sincerity of this alleged intention 
is manifest to his best information and belief the official certificate will he withheld. 

While the animals must be such as can be used for the purpose named, it is not essen¬ 
tial that they should be of superior stock, as the mere fact that the importation is specially 
for breeding purpose is sufficient to create a case under the statute. 


CONSULAR REGULATIONS. 


77 


also provides for the free admission of the teams of animals, including 
tneir harness and ta,ckle and the vehicles or wagons actnall}'owned by persons emigrating 
irom loreign countries to the United States with their families, and in actual use for the 
purpose or such emigration. In such cases the emigrant must produce to the collector of 
customs at the port of importation an affidavit showing that the same have been in actual 
use by him abroad; that they are at the time in actual use for the purpose of emigration ; 
ami that they are brought into the United States for his own use and not for sale. The 
athdavffi niay be made before a collector of customs, or a Consular Officer, or before any 
local omcial qualitied to administer oaths. No formal Consular certificate is required; but 
It the papers lor such an entry are executed before a Consular Officer thev should be in 
the form prescribed in Form No. 93.* No greater fee than fifty cents shill be collected 
by a Consular Officer tor the services rendered in such cases, under any pretext, and his 
services shall iimlude the necessary blanks and the preparation of tliein when required, 
(bee Treasury Regulations, Arts. 395, 396.) 

678: statute provides /or the entry at ports of the United States, free of duties, 

01 paintings, statuary, fountains^ and other works of art, the production of American 
artists. Also, at a duty of thirty per centum ad valorem, statutary, the production 
(original or in copy) of a foreign professional statuary or sculptor. The fxct of such 
production must be verified by the certificate of a Consul or Minister indorsed upon the 
written declaration of the artist. The forms applicable to such cases will be found in 
Forms Nos. 155 and 156. 

679. It frequently happens, in regard to the importation of lumber from countries 
adjacent to the United States, that the lumber is imported in two or more canal boats or 
barges towed by single steamer. The regulation under which authority was given to 
shippers to embrace in a single Consular certificate the lumber on all the boats or barges 
of a tow has been rescinded. Hereafter a separate Consular certificate will be required 
for-the lumber on each boat or barge of a tow. 

680. /Representations have from time to time been received at the Department of State 
that shipments of general merchandise are often divided into small lots, in order to bring 
each lot under the value of one hundred dollars, for the purpose of securing entry at the 
custom-house without the production of Consular invoices. This division of shipments 
has, in some quarters, grown into a general practice, and has been encouraged hitherto 
by the admission of such non-invoiced goods without special inquiry as to the reasons for 
the failure to produce verified invoices. At the instance of that Department the atten¬ 
tion of customs officers has been called by the Secretary of the Treasury to Section 2860 
of the_Revised Statutes, which provides that, except in the cases mentioned in the four 
preceding sections, no merchandise shall be admitted to entry from any foreign country 
unle.ss an invoice is })resented conforming to the requirements of Sections 2853 to 2855 of 
the Revised Statutes. The principal exception to this rule is found in Section 2859 of 
the Revised Statutes, which provides that, whenever the value of imported merchandise 
does not exceed one hundred dollars, the collector at the port of arrival may admit it to 
entry without/he production of a Consular invoice, if he is .satisfied that the neglect to 
produce such invoice was unintentional and that the importation was made in good faith, 
and without anj^^ purpose of defrauding or evading the revenue laws. 

681. Circular instructions were issued to collectors of customs enjoining them, where an 
entry of merchandise valued at less than one hundred dollars is presented, to make due 
examination in order to ascertain whether the failure to produce a Consular invoice was 
unintentional, and otherwise free from the objections specified in the statute. Although 
the law confers the discretion upon collectors of customs to waive the certified invoice 
when satisfied that the case is within the statute, yet they may properly decide, under 
ordinary circumstances, that they are not satisfied that the neglect to produce an invoice 
was unintentional, when the same person has sought repeatedly to enter merchandi.se 
from the same shipper without producing an invoice therefor. Instruction has been 
given by the Secretary of the Treasury to collectors of customs that, subject to the pro¬ 
vision of Section 2859 of the Revised Statutes, shipments of goods valued at less than 
fifty dollars may be admitted to entry at the custom-house without the production of con¬ 
sular invoices, in all cases where the Collector is satisfied that the importer acted in good 
faith, and where the importations are not purposely broken up with a view to evade the 
requirements of the statute. Where the merchandise is not clearly entitled to the privi¬ 
lege of entry without Consular invoice, they are directed to require a bond for the pro¬ 
duction of such invoice in the usual manner. Shipments of small quantities of butter, 
eggs, garden produce, and other like articles brought to the United States by parties 


* Of Consular Rogulatious. 



78 


CONSULAR REGULATIONS. 


living along the border, and who are producers of the same, have been heretofore con¬ 
sidered as not being subject to the requirements of Consular invoices, and no objection 
will be made to a continuance of this rule. 


2. Relations between Consular Officers and Revenue Agents. 

682. Consular Officers will confer freely with the Treasury Revenue Agents who may 
be appointed to visit and examine the Consulates. They will remember, however, that 
these agents have no authority to instruct them as to their official acts. Consular Officers 
' will also render to such Revenue Agents every assistance in their power in the perform¬ 
ance of their duties, giving them free access to the records and papers of their Consulates 
relating to trade with the United States ; communicating to them promptly any informa¬ 
tion acquired by the fornier, showing or indicating actual or contemplated frauds in the 
exportation of merchandise to the United States, or which may be in anj^ wise useful to 
such agents in the prosecution of their inquiries or the performance of their duties; and 
generally co-operating with them therein, and particularly giving special attention to any 
invoices or merchandise in which, or in relation to which, such agents may advise them 
that there is reason to ajiprehend that fraud or irregularity has been or is likely to be 
committed. Where samples are susceptible of being divided, such agents will be entitled 
to one-half of any such sample on application therefor; and in all cases they will be 
entitled to make such use of samples as may be necessary to enable them to prosecute 
any inquiry, or procure any required proof, in the performance of their duties. 


3. Debenture and Landing-Certificates. 

683. An important duty of Consular Officers is the giving of debenture and landing- 
certihcates for goods brought to their ports from this country, under export bonds with¬ 
out pa 3 '’raent of customs duties or internal taxes, or with benefit of drawback after pay¬ 
ment of duties or taxes. To prev’-ent frauds, they are cautioned not to certify without 
personal inspection, or undoubted proof of their truth. 

684. Debenture or landing-certificates must be signed by the consignee abroad. In all 
cases where practicable the signature of the principal should be affixed to the document 
betore or at the time of its presentation for the Consular certificate. And in no case 
should the signature of an attorney be accepted unless absolute and legal proof of his 
authority is produced- 

685. Consular numbers for landing-certificates should be commenced on the 1st of 
January in each year and continued consecutively during the whole calendar year. 

1 he number should be written or stamped plainly at the left-hand upper corner on the 
lace or the certificate. 

In reporting fees for such services to the Fifth Auditor, the numbers placed on each 
certificate should appear upon the return of fees, as in the case of invoices 

686. lor the discharge of the export bond covering imported merchandise, the exporter 

must produce a certificate from the consignees and joint affidavit of the master and mate 
of the exporting vessel and the certificate of the Consul of the United States at the port 
to which the goods were exported, verifying the consignee’s certificate; or in case the 
latter certificate cannot be produced, a certificate from two merchants residing at the 
place to which the goods were exported. The fact that the oaths of the master and mate 
are wanting in a landing-certificate does not debar the Consul from authenticating such 
certificate, he being satisfied that the same is correct. ® 

687. For the di.scharge of export bonds covering the exportation of articles manu- 

the provisions of the twentieth section of 
the act of March 1, 1879, the same proof of shipment and like certificates, or other evi¬ 
dence of the latiding of the manufactured articles at a foreign port, are required as in 
from^warehouse"^^ ^ exportation of imported merchandise withdrawn 

^ 688. For the discharge of export bonds covering articles exported in bond under the 
internal-revenue laws of the United States, the exporter must produce and deliver to the 
proper collector of customs, within the time limited in each bond, a landing-certificate 
embiacing, in addition to the evidence required in other cases, the certificate of the chief 
revenue officer or colleger of the foreign port (appended to the foregoing) under the 
hand and seal of that officer, certifying that the merchandise described has been landed 
weighed, and duly entered at the custom-house at said port, and that the duties imposed 
thereon by the laws of the country in which the port is situated have been fully paM or 
secured to be paid. Except for the discharge of export bonds under the internaf-^eveiue 
laws, the certificate of the chief revenue officer of the foreign port cannot be required. 


CONSULAR REGULATIONS. 79 

'® "“.United States Consular Officer residing at the foreign port of 

i“y Slidf haunts, if 

any such reside there, and in failure of both of these, by two respectable foreign 11 er- 
chanU;_,n which cases the blank must be filled up with the words ^nor Americfn mer- 

givtnin Consular Officers in the form 


ARTICLE XXXL 

WHEN CONSULS MAY ASK INSTRUCTIONS FROM THE DEPARTMENT. 

foregoing regulations are prescribed for the information and guidance of Con- 
sular Officers m the discharge of the r official duties, and not for the government of dm 
Department of State. It is expected that their provisions should be carefully examined 
f f] ^^epartment of State for instructions. When, however, after an 
examination of these regulations, and of any other instructions, special or otherwise" 
which they may have received, Consular Officers shall find themselves without directions 
how to act in any case, they may write to the Department. In all other cases they will 
^ regulations herein contained, and upon such other special 

instructions as they may from time to time receive. 


* Of Consular Eegulations. 




CONSULAR SERVICE OF THE UNITED STATES 


The Statutes of the United States classify the Consulates-General, Consulates, and Com¬ 
mercial Agencies into three classes: 1. Those embraced in a schedule known as Schedule B, the 
incumbents of which receive a fixed salary, and are not allowed to transact business. 2. Those 
embraced in a schedule known as Schedule C, the incumbents of which receive a fixed salary and 
are allowed to transact business. 3. All other Consulates, the incumbents of which are compen¬ 
sated by the fees collected in their offices, and are allowed to transact business. Under the Act 
of June 11, 1874, the Consulates in Schedule B and C are subdivided into seven classes, according 
to salary. Schedule C embracing all of Class 7. The classification is indicated by the number 
annexed to each Consulate. 


Schedule B. (Class 1 .) 


AGENCY AND CONSULATE- 
GENEEAL. 

Cairo, 


CONSULATES-GENEEAL. 

Apia. 

Berlin, 

Calcutta, 

Constantinople. 

Equador. 

Frankfort-on-the-Main. 

Halifax. 

Havana, 

Honolulu, 

Kanagawa. 

London. 

Melbourne. 

Mexico. 

Montreal. 

Nuevo-Laredo. 

Ottawa. 

Paris. 

Eio Janeiro. 

Rome. 

Shanghai. 

St. Petersburg. 

Tangier. 

Vienna. 


CONSULATES. 

5. Acapulco. 

4. Aix-la-Chapelle. 

6. Algiers. 

6. Amherstburgh. 

5. Amoor River, 

2. Amoy. 

6. Amsterdam. 

4. Annaberg. 

6. Antigua. 

3. Antwerp. 

3. Aspinwall (Colon). 
6. Asuncion. 

4. Athens. 

6. Auckland. 

6. Bahia. 

3. Bangkok. 

5. Baracon. 


6. Barbadoes. 

6. Barcelona. 

3. Barmen. 

5. Barranquilla. 

3. Basle. 

5. Beirut. 

3. Belfast. 

6. Bermuda. 

4. Birmingham. 

3. Bordeaux. 

3. Bradford. 

4. Bi’emen, 

6. Breslau. 

6. Bristol. 

6. Brockville. 

4. Brunswick. 

4. Brussels. 

4. Buenos Ayres. 

6. Cadiz. 

2. Callao. 

2. Canton. 

6. Cape Town. 

6. Cardenas. 

5. Cardiff’. 

6. Castle a Mare. 

0. Catania. 

6. Ceylon. 

6. Charlottetown, Pr. Ed’sl. 

5. Chatham. 

4. Chemnitz. 

2. Chin Kiang. 

4. Cienfuegos. 

6. Clifton. 

6. Coaticook. 

6. Cognac. 

5. Cologne. 

3. Colon, 

6. Copenhagen. 

5. Cork. 

5. Crefeld. 

3. Demerara. 

6. Denia. 

4. Dresden. 

5. Dublin. 

4. Dundee. 

5. Dunfermline. 

5. Dusseldorlf. 

6. Fayal, Azores, 

6. Florence. 

2. Foo-Choo. 


6. Fort Erie. 

6. Funchal. 

6. Geneva. • 

6. Genoa. 

6. Gibraltar, 

3. Glasgow. 

6. Goderich, Canada West. 
(). Gottenburg, 

6, Guadaloupe. 

6. Guelph. 

4. Hakodadi. 

5. Halifax. 

4. Hamburg. 

5. Hamilton, Canada West. 

2. Hankow. 

2. Havre. 

3. Hiogo. 

-^yHong-Kong. 

5. Horgen. 

5. Jerusalem. 

6, Keril, 

3. Kingston, Jamaica. 

^^6. Kingston, Canada. 

^6. Laguayra. 

5. Leeds. 

6. Leghorn. 

5. Leipsic. 

4. Leith. 

6. Liege. 

5. Lisbon. 

Liverpool. 

6. London, Canada, 

4, Lyons, 

6. Malaga. 

G. Malta, 

5. Managua. 

3. Manchester. 

5. Manilla. 

7. Mannheim. 

5. Maricaibo. 

4. Alarseilles. 

6. Martinique. 

6. Mataraoras. 

3 Matanzas. 

5. Mauritius. 

4. Mayen ce. 

6. Merida. 

6. Messina. 

G. Milan. 

3. Montevideo. 


* The Consulates at Liverpool and IIong-Kong are, as to salary, specially provided for 

( 80 ) 












CONSULAR SERVICE OF THE UNITED STATES. 


81 


Schedule B. (Class 1.) — Continued. 


6. Morrisburg. 

6, Munich. 

3. Nagasaki. 

7. Nantes. 

6. Naples. 

5. Nassau, New Providence. 

6. Newcastle. 

6. Nice, France. 

3. Ningpo. 

6. Nogales. 

4. Nottingham. 

5. Nuremberg. 

5. Odessa. 

6. Oporto. 

3. Osaki and Hiogo. 

5. Palermo. 

3. Panama. 

6. Para. 

4. Passo del Norte. 

5. Pernambuco. 

6. Pictou. 

5. Piedras Negras^ 

6. Ponape. 

'6. Port Hope. 

5. Port Louis, Mauritius. 

6. Port Sarnia. 

5. Port Stanley, F. I. 

3. Prague. 

6. Prescott. 


I 6. Quebec, 

4. Eeichenberg. 

5. Rheiins. 

5. Rotterdam. 

5. Sagua la Grande. 

5. Saint Etienne. 

4. Saint Galle. 

6. Saint John’s, Canada East. 

5. Saint John’s, N. B. 

5. Saint Thomas. 

6. San Domingo. 

5. San Juan del Norte. 

5. San Juan, Porto-Eico. 

5, San Jose. 

5. San Salvador. 

6. Santa Cruz, West Indies. 

4. Santiago de Cuba. 

6. Santos. 

5. Sherbrook. 

6. Seychelles. 

4. Sheffield. 

3. Singapore. 

6. Sivas. 

4. Smyrna. 

5. Sonneherg. 

5. Southampton. 

6. St. Helena. 

5. St. John’s, N. B. 

6. St. Stephen’s. 


6. Stockholm. 

6. Stratford. 

5. Stuttgart. 

5. Sydney. 

5. Tamatavo. 

6. Tampico. 

5. Tangier. 

5. Teguci-galpa. 

6. Three Elvers. 

2. Tien-tsin. 

5. Toronto. 

5. Trieste. 

4. Tunstall. 

7. Turk’s Island. 

3. Valparaiso. 

3. Vera Cruz. 

6. Verviers. 

4. Victoria. 

6. Wallaceburg. 

6. Windsor, Canada West. 
6, Winnipeg, B. N. A. 

6. Woodstock. 

6. Yarmouth. 

5. Zurich. 


COMMERCIAL AGENCIES. 
Madagascar. 


Schedule C. (Class 7.) 


CONSULATES. 

7. Algiers. 

7. Batavia. 

7. Bombay. 

7. Cape Haytien. 

7. Christiania. 

7. Gaspe Basin. 

7. Ghent. 

7. Guay mas. 

7. Mozambique. 

7. Nantes. 

7. Eio Grande de Sul. 

7. Euatan and Truxillo. 

7. Santiago (Cape Verde). 

7. Sierra Leone. 

7. Stettin. 

7. Tahiti. 

7. Talcahuano. 

7. Venice. 

7. Windsor (Nova Scotia). 

7. Zanzibar. 


COMMERCIAL AGENCIES. 

Gaboon. 

Levuka. 

Saint Paul de Loando. 


FEED CONSULATES. 

Aden. 

Alicante. 

Amapala. 

Archangel. 

Bathurst. 

Belleville. 

Bergen. 

Bogota. 

Carrara. 

Carthagena (Spain). 


Cayenne. 

Chihuahua. 

Ciudad Bolivar. 

Colonia. 

Coquimbo. 

Cordoba. 

Corunna. 

Curagoa. 

Falmouth. 

Geestemiinde. 

Gothenburg. 

Guatemala. 

Guerrero. 

Helsingfors. 

Hobart Town. 

Iloilo, 

Iquique. 

Lambayeque. 

La Paz (Mexico). 

La Rochelle. 

La Union. 

Londonderry. 

Manzanillo (Mexico). 

Mazatlan. 

Monterey. 

Moscow. 

New Chivang. 

Pad an g. 

Paramaribo. 

Patras. 

Pesth. 

Plymouth. 

Eio Hacha. 

Rosario. 

Rouen. 

Saint Johns (Newfoundland). 
Saint Martin. 

Saltillo. 

San Bias. 

San Jose (Costa Rica). 

San Jose and Cape Saint Lucas. 
Santander. 


Son son ate. 

Teneriffe. 

Trinidad (Island). 

Warsaw. 

Zacatecas. 

FEED COMMERCIAL AGENCY. 

Aleppo. 

Baracoa. 

Belize. 

Buenaventura. 

Camargo. 

Cardenas. 

Carthagena (U. S. C.). 
Castellamare. 

Cobija. 

Colling wood. 

Garrucha. 

Gloucester. 

Hull. 

Manaos. 

Mayaguez. 

Medellin. 

Nottingham. 

Oajaco. 

Pago Pago. 

Ponce. 

Presidio del Norte. 

Puerto Plata. 

Saint Bartholomew. 

Saint Christopher, 

Saint Denis. 

Saint George’s. 

Saint Marc. 

Saint Pierre (Miquelon). 
Samana. 

San Juan de los Eemedios. 
Santa Martha. 

Stan bridge. 

Sydney. 

Tetuan. 


6 


















82 


LIST OP CUSTOM DISTRICTS, Etc. 


LIST OF CUSTOMS DISTEICTS, PORTS OF ENTRY 
AND DELIVERY, AND CUSTOMS STATIONS. 


Maine* 


Districts. 


Ports of Entry. Ports of Delivery. 


Aroostook,. 
Passamaquoddy, 
Machias, 

Frenchman’s Bay, 
Castine, 

Bangor, 

Belfast, 

Waldoborough, . 

Wiscasset, . 

Bath, . 

Portland & Falmouth 

Saco, . . . . 

Kennebunk, 

York, 


. Houlton, . 

. Eastport, . 

. Machias, . 

. Ellsworth,. 

. Castine, 

. Bangor, 

, Belfast, 

, Waldoborough, . 

Wiscasset, . 
Bath, . 

, Portland, . 

Kennebunk, 

York. 


Calais, 

Pembroke, 

Eobbinston, 


. Union Eiver, 


. Blue Hill, . 

Deer Island, 
Bucksport, 

. Frankfort, 
Rochport. 
Hampden, . 

. Prospect, . 
Vinal Haven, . 
North Haven, . 
Camden, 

. Bristol, 

Damariscotta, . 

Warren, 

Thomaston, 

Rockland. 

Cushing. 

Saint George. 

. Booth Bay, 

Aina. 

. Hallo well, . 
Pittston. 
Georgetown. 
Bowdoinham. 
Gardiner. 
Richmond. 

. North Yarmouth. 
Brunswick. 
Freeport. 
Harpswell. 

. Scarborough. 

. Wells. 

Kennebunk Port, 


] 


Ports and Places at which 
Deputy Collectors or Survey¬ 
ors are stationed. 

Bridgewater, Me. 

Fort Fairfield, Me. 

Van Buren, Me. 

Calais, Me. 

Lubec, Me. 

Eobbinston, Me. 

Jouesport, Me. 

Cherryfield, Me. 

Sullivan’s Falls, Me. 

South West Harbor, Me. 

Bar Harljpr, Me. 

Deer Island, Me. 

Bucksport, Me. 

Sedgwick, Me. 
Yanceborough, Me. 

Winterport, Me. 

Camden, Me. 

Searsport, Me. 

North Haven, Me. 

Vinal Haven, Me. 

Rockland, Me. 

Thomaston, Me. 
Damariscotta, Me. 

Saint George, Me. 


Booth Bay, Me. 
Moose River, Me. 


Portsmouth, . 


New Hampshire, 


Portsmouth, . . New Castle, 

Dover. 

Exeter. 

Kittery. 

Berwick. 

. Colebrook, Me. 


Vermont, 


Burlington, 


Vermont, 


Saint Albans, Alburgh, Al- 
burgh Springs, Swanton, 
Highgate, Franklin, 
Be rksh i re. Rich ford,Troy, 
Newport, Derby, Island 
Pond, and Windmill 
Point, Vt. 






LIST OF CUSTOMS DISTRICTS, Etc. 


83 


Districts. 


Ports of Entry. Ports of Delivery, 


Newburyport, . . Newburyport, 


Gloucester, , . Gloucester, 

Salem and Beverly, . Salem, 
Marblehead. . . Marblehead, 

Boston and Charleston, Boston, 


Plymouth, 

Barnstable, 

Xantucket, 
Edgartown, 
Xew Bedford, 

Fall River, 


Plymouth, 


Barnstable, 


Nantucket, 
Edgartown, 
New Bedford 

Fall River, 


Massa chuset ts, 

. . Amesbnry. 

Salisbury. 
Haverhill. 
Newbury. 
Ipswich. 

. . Manchester. 

Rockport. 

. . Danvers. 

. . Lvnn, 

. • Medford, . 

Coh asset. 
Hingham. 
Weymouth. 
Cambridge. 
Roxbury. 
Dorchester. 

. . Scituate, 

Kingston, . 

Duxbury. 

Marshfield. 

. Sandwich, . 
Falmouth, . 
Harwich, . 
Wei I fleet, . 
Provincetown, 
Chatham, . 


. Westport, 
Rochester. 
Wareham. 
. Swansea. 
Somerset. 
Freetown. 
Berkley. 
Taunton. 


lihofle Island, 

Newport, . . . Newport, . . . North Kingston. 

Tiverton. 

Bristol and Warren, . Bristol and Warren, . Barrington. 
Providence, . . Providence, . . Pawtuxet. 

East Greenwich. 


Connecticnf, 


Stonington, 
New London, 

Hartford, . 


New Haven, 


. Stonington, 

. New London, 


Pawcatuck River, 
Norwich. 

Groton. 

Lyme. 

Saybrook. 

Clinton, 

Westbrook. 

Old Saybrook. 
Essex. 

Chester. 

Had dam. 

East Had dam. 

Middletown. 

Cliatham. 

Portland. 

Cromwell. 

Rocky Hill. 

Wethersfield. 

Glastonbury. 

East Hartford. 
Springfield, Mass. 
Guilford. 
Branford. 


. Hartford, . 


. New Haven, 


Ports and Places at which 
Deputy Collectors or Survey¬ 
ors are stationed. 


Lynn, Mass. 
Cohasset, Mass. 


Scituate, Mass. 
Duxbury, Mass. 


Wellfieet, Mass. 
Hyannis, Mass, 
Provincetown, Mass, 
Woods’ Holl, Mass. 
Chatham, Mass 
South Dennis, Mass. 

Vineyard Haven, Mass. 


Mystic and Westerly, Conn. 


6 




84 


LIST OF CUSTOMS DISTRICTS, Etc. 


Districts. 
New Haven, 
Fairfield, . 


Ports of Entry. 
New Haven, 
Bridgeport, 


Ports and Places at which 
Ports of Delivery. Deputy Collectors or Surveyors 

are Stationed. 

Milford. 

Derby. 

Norwalk, . . . Norwalk, Conn. 

Stratford. 

Stamford. 

Greenwich. 


New York, 


Sag Harbor, 

City of New York, 


I 


Champlain, 


Oswegatchie, 


Cape Vincent, , 


Oswego, 

Genesee, 


Niagara, 


Buffalo Creek, . 


Dunkirk, . 


. Sag Harbor, 
. New York, 
Jersey City, 


. Plattsburgh, 


Green port, 

New Windsor, . 
Newburg, . 
Poughkeepsie, . 
Esopus, 

Kinderhook. 

Albany, 

Hudson. 

Troy. 

Ehinebeck Landing. 
Cold Spring, 

Port Jefferson. 
Patchogue. 
Whitehall,. 

Fort Covington, 


. Ogdensburgh, . 


. Cape Vincent, 


, Oswego,. 

. Eiver Genesee (Eochester,) . 


. Suspension Bridge, . 


. Buffalo, 


, Dunkirk, . . . Barcelona. 

Silver Creek. 
Cattaraugus Creek, 


Greenport, N. Y. 

Troy, N. Y. 

Albany, N. Y. (Surveyor). 
Cold Spring, N. Y. 

Jersey City, N. J. 

Port Jefferson, N. Y. 
Patchogue, N. Y. 


Malone, N. Y. 

Eouse’s Point, N. Y. 
Champlain, N. Y. 

Mooer’s Junction, N. Y. 
Mooer’s Forks, N. Y. 
Ellenburg Depot, N, Y. 
Chateaugay, N. Y. 

Trout Eiver, N. Y. 

Fort Covington, N. Y. 
Hogansburgh, N. Y. 
Whitehall, N. Y. 
Morristown, N. Y. 
Waddington, N. Y. 

Lisbon, N. Y. 

Louisville, N. Y. 

Massena, N. Y. 

Hammond, N. Y. 

Clayton, N. Y. 

Alexandria Bay, N. Y. 
Sackett’s Harbor, N. Y. 
Dexter, N. Y. 

Millen’s Bay, N. Y. 

Sandy Creek, N. Y. 
Henderson, N. Y. 
Chaumont, N. Y. 

Fair Haven, N. Y. 

Sodus Point, N. Y. 
Pultneyville, N.Y. | During 
Oak Orchard, N.Y. j navg’n. 
Charlotte, N. Y. 

Niagara Falls, N. Y. 

Port Day, N. Y. 

Tonawancla, N. Y. 

Lewiston, N. Y. 

Wilson, N. Y. I . 
Olcott, N. Y. Dxirmg 

Youngstown,N.Y. j 
Yates Eiver, N.Y. J f^on. 
North^Buflfalo, N. Y. 

Black Eock Ferry, N. Y. 
Tonawanda, N. Y. 
International Bridge, N. Y. 
East Buffalo, N. Y. 





LIST OP CUSTOMS DISTRICTS, Etc. 


So 


Netv Jersey, 


Districts. 

Ports of Entry. 

Ports of Delivery. 

Newark, 

Perth Amboy, . 

Little Egg Harbor, 
Great Egg Harbor, 

. Newark, . 

. Perth Amboy, . 

. Tuckerton. 

. Somers’ Point, . 

. Elizabeth. 

. New Brunswick, 
MiddletoAvn Point. 

Bridgeton,. 

Burlington, 

. Bridgeton,. 

. Burlington, 

Salem, 

Port Elizabeth, . 
Trenton, . 


Pennsylvania, 

Philadelphia, 

Erie, . 

Pittsburgh, 

. Philadelphia, . 

. Erie. 

. Pittsburgh. 

Camden, 

Chester, 


Pelaivare, 

Delaware, . 

. Wilmington, 

New Castle, 

Port Penn, 

Delaware City,. 


Maryland, 

Eastern, 

Baltimore, . 

Annapolis, . 

. Crisfield, . 

. Baltimore,. 

, Annapolis, 

Salisbury. 

Cambridge, 

Easton. 

Havre de Grace. 
Benedict, . 

Lower Marlborough. 
Town Creek. 

• 


Cedar Point. 
Nottingham, 

Saint Mary’s. 


District of Columbia, 

Georgetown, 

Georgetown, 

. 


Virginia, 

Cherrystone, 

Alexandria, 
Tappahannock, . 

Newport News, . 

N orfolk&Portsmouth, 

Petersburgh, 
Kichmond,. 

Cape Charles City, . 

Alexandria, 
Tappahannock, . 

Newport News, . 
Norfolk&Portsmouth, 

P’sburgh to CityPoint, 
Eichmond,. 

Snow Hill, 

Folly Landing, 
Potomac. 

Port Eoyal. 

Fredericksburgh. 

Yeocomico. 

Yorktown, 

Suffolk. 

Smithfield. 


North 

Carolina, 

Albemarle, 

Pamlico, 

Edenton, . 

New Berne, 

. 

Beaufort, . 
Wilmington, 

Beaufort. 

Wilmington. 



Ports and Places at which 
Deputy Collectors or Surveyors 
are Stationed. 

. Point Pleasant, N. J. 


. Bargaintown, N. J. 

Atlantic City, N. J. 
. Mauricetown, N. J. 
. Goshen, X. J. 

. Trenton, N. J. 


. Camden. N. J. 
. Chester, Pa. 


Seaford, Del. 
New Castle, Del. 
Lewes, Del. 


Havre de Grace, Md. 


Town Creek, Md. 


Washington, D. C. 


Onancock, Va. 
Chincoteague, Va. 


Yorktown, Va. 


City Point, Va. 
West Point, Va. 


Elizabeth City, N. C. 
Washington, N. C. 
Portsmouth, N, C. 
Hatteras, N. C. 



86 


LIST OF CUSTOMS DISTRICTS, Etc. 


South Carolina* 

Torts and Places at which 


Districts. 

Ports of Entry. Ports of Delivery. 

Deputy Collectors or Survey' 

Georgetown, 
Charleston, 
Beaufort, . 

. Georgetown. 

. Charleston. 


ors are stationed. 

Port Royal, S. C. 

Savannah, . 

. Savannah, . 

Georgia* 

. Augusta. 

Coosaw, S. C. 

Brunswick, 

. Brunswick, 

. Frederica, . 

Darien, Ga. 

Saint Mary’s, 

. Saint Mary’s, . 

Darien. 

. Atlanta. 


Fernandina, 

Saint Johns, 

. Fernandina. 

. Jacksonville. 

Florida* 

Mayport, Fla. 

Saint Augustine, 

. Saint Augustine, 


Indian River, Fla. 

Key West,. 

. Key’West, 

• • • • • • 

PuntaRassa, Fla. 

Tampa, 

. Tampa. 



Saint Mark’s, . 

. Cedar Keys, 

. Saint Marks, 

Saint Marks, Fla. 

Apalachicola, 

. Apalachicola, 

Magnolia, 

West Pass, Fla. 

Pensacola, . 

. Pensacola, . 


Saint Andrew’s Bay, Fla. 

Mobile, 

. Mobile, 

Alabama* 

. Montgomery, . . 


Pearl River, 

. Shieldsborougb, 

Mississippi, 

. East Pascagoula, i 

Pascagoula, Miss. 

Natchez, . 

. Natchez, . 

Pearl ington. 

Ship Island. 

. Grand Gulf. 

• 

Vicksburg, 

New Orleans, . 

. Vicksburg. 

. New Orleans, . 

Louisiana. 

. Wheeling, W. Va., . 

Wheeling, W. Va. 

f 

Cincinnati, Ohio, 
Louisville, Ky., 

Saint Louis, Mo., 
Nashville, Tenn., 
Memphis, Tenn., 
Evansville, Ind., 
Burlington, Iowa, 
Galena, Ill., 

Dubuque, Iowa, 

Cincinnati, Ohio. 

Louisville, Ky. 

Saint Louis, Mo. 

Nashville, Tenn. 

Memphis, Tenn. 

Evansville, Ind. 

Burlington, Iowa. 

Galena, Ill. 

Dubuque, Iowa. 

Teche, 

Leavenworth, Kans. 
Omaha, Nebr., . 
Kansas City, Mo., 
Saint Joseph, Mo., 
Shreveport, La., 

La Crosse, Wis., 
Chattanooga, Tenn., . 
Portsmouth, Ohio, . 

. Brashear (Morgan City) 

Omaha, Nebr. 

Kansas City, Mo. 

Saint Joseph, Mo. 
Shreveport, La. 

La Crosse, Wis. 
Chattanooga, Tenn. 
Portsmouth, Ohio. 
Calcasieu Pass, La. 


PadiTcah, Ky. 

Lincoln, Nebr. 

Rock Island, Ill. 
Peoria, Ill. 

Sioux City, Iowa. 





LIST OF CUSTOMS DISTRICTS 

Texas, 


Districts. 
Galveston,. 

Saluria, 

Corpus Christi, . 
Brazos de Santiago, 

Paso dtel Norte, 


Ports of Entry. 
Galveston,. 

Eagle Pass, 

Corpus Christi, . 
Brownsville, 

El Paso, 


Ports of Delivery. 

Sabine. 

Houston. 

San Antonio. 
Matagorda. 

Copano. 

Lavaca. 

Aransas, 


San Diego, 
Wilmington, 


San Francisco, . 
Humboldt, 


California, 


San Diego. 

Wilmington, . . Santa Barbara. 

Sail Buenaventura. 
Hueneme. 

San Francisco, . . .Vallejo. 

San Luis Obispo, 

Eureka, . . . Crescent City. 


Oregon and Washington, 

So. Dist.of Oregon, . Coos Bay (Emp. City), Ellensburg. 

Port Orford. 
Gardner. 

Yaquina, . . . Yaquina, . . , Newport. 

Oregon, . , . Astoria. 

Willamette, . . Portland. 

Puget Sound, . . Port Townsend,. 

Seattle, sub-port. 

Tacoma, sub-port. 

Port Angles, sub-port. 

New Whatconee, “ 

Aberdeen, “ 

Alaska, 

Alaska, . . . Sitka,. 


Montana and Idaho, 


Montana and Idaho, . 

Fort Benton. 

Minnesota, 

Minnesota, 

Saint Paul, Minneapolis, sub-port, 

Duluth, 

Duluth, . 

• • • • 



Wisconsin, 

Milwaukee, 

Milwaukee, 

. . Kenosha, . 

Racine, 
Sheboygan, 
Green Bay, 
Depere, 


Etc. 87 


Ports and Places at which 
Deputy Collectors or Survey¬ 
ors are stationed. 


Del Eio, Texas. 

Laredo, Texas. 

Carrizo, Texas. 

Aransas Pass, Texas. 
Point Isabel, Texas. 
Edinburgh. Texas. 

Rio Grande City, Texas. 
Roma, Texas. 

Santa Maria, Texas. 

Sal ado, Texas. 

San Elizario, Texas. 

La Noria, Texas. 

Presidio del Norte, Texas. 
Deming, N. M. 

Tucson, Ariz. 

Yuma. Ariz. 

Charleston, Ariz. 

Arivaca, Ariz. 

Calabasas, Ariz. 

Line City (Isaacson), Ariz. 


San Luis Obispo, Cal. 


Sooyoos and Colvill, Wash. 
San Juan & Friday H’br, “ 
Seboru, Washington. 


Wrangel, Alaska. 
Kodiak, Alaska. 
Onalaska, Alaska. 


Needle, Dak. 

Saint Paul, Minn. 
Bismarck, Dak. 

Turtle Mountain, Dak. 
Pembina, Dak. 

Kenosha, Wis. 

Manitowoc, Wis. 

Green Bay, Wis., I During 
Sheboygan, Wis., > naviga- 
Raciue, Wis., j tiou. 



88 

LIST OF CUSTOMS DISTRICTS, 

Michigan. 

Etc. 

Ports and Places at which 

Districts. 

Ports of Entry. Ports of Delivery. 

Deputy Collectors or Survey¬ 
ors are stationed. 

Michigan, . 

Grand Haven, . . Cheboygan, 

St. Ignace, Mich. D’ng nav. 
Cheboygan, Mich. 

Mackinac, Mich. 

Charlevoix, Mich.) During 
Frankfort, Mich. J nav’n. 
Manistee, Mich. 



Ludington, Mich. 
Pentwater, Mich, "j During 
Montague, Mich. >■ navi- 
P’tSherman,Mich. j gation. 
Muskegon, Mich. 

Holland, Mich. 

Huron, 

Port Huron. . . Manistee, . 

Algonac, Mich. 


Ludington. 

Bay City, Mich. 

East Saginaw, Mich. 

Marine City, Mich. • 

Saint Clair, Mich. 

Detroit, 

Detroit, . . . . „ , . . 

Grosse Isle, Mich. 
Wyandotte, Mich. 

Mount Clemens, Mich. 

, Springwells, Mich. 

Newport, Mich, 

Ecoi'se, Mich. 

Grosse Point, Mich. 

New Baltimore, Mich. 
Trenton, Mich. 

Gibraltar, Mich. 

Monroe, Mich. 

Eockwood, Mich. 

Superior, . . . 

Marquette, . . Sault Saint Marie, . 

L’Anse, Mich. 


Mackinaw, 

Houghton, Mich. 

Ashland, Mich. 

Bayfield, Mich. 

Escauaba, Mich. 

Menominee, Mich. 

Detour, Mich. 

Port of Delivery only, 

.Grand Eapids. 

Indiana and Illinois, 

Sault St. Marie, Mich. 
White-Fish Point, Mich. 

Isle Eoyal, Mich. 

Chicago, 

Chicago, . . . Waukegan, 

Michigan City. 

Indiana, 

Michigan City, Ind. 


Indianapolis, 

Ohio, 

Indianapolis, Ind. 

Miami, 

Toledo. 


Sandusky, 

Sandusky,. 

Kelly’s Island, Ohio. 

Marble Head, Ohio. 

Put-in Bay, Oliio. 
Vermillion, Ohio. 

Huron, Ohio. 

Port Clinton, Ohio. 

Fremont, Ohio. 

Cuyahoga, . 

Cleveland,. . . Fairport, . 

Lorain, Ohio. 

Fairport, Ohio. 



Ashtabula, Ohio. 

Port of Delivery only, 

.Columbus. 

Conneaut, Ohio. 

Amherst, Ohio. 


Colorado, 


Denver, 

Arizona, 

Denver, Col, 


Nagoles. 

Dakota, 



Pembina, N. D. 


Sioux Falls, S. D. 



89 


LIST OP CUSTOM DISTRICTS, Etc. 


Ports at which Merchandise may be Entered for Transportation to other 
Ports without Appraisement, under the Act of June 10, 1880. 


Boston, Mass. 
Baltimore, Md. 
Bath, Me. 
Chicago, Ill. 
Charleston, S. C. 
Cleveland, Ohio. 
Detroit, Mich. 
Galveston, Texas. 


Key West, Fla. 
Mobile, Ala. 

New Ynrk, N. Y. 
Newport News, Va. 
New Orleans, La. 
Norfolk, Va. 
Philadelphia, Pa. 
Portland, Me. 


Port Huron, Mich. 
Portland, Oregon. 

Port Townsend, Wash. 
Pensacola, Fla. 
Rochester, N, Y. 

San Diego, Cal. 

San Francisco, Cal. 


Sault Ste. Marie, Mich. 
Savannah, Ga. 

Seattle, Wash. 

Sioux City, Iowa. 
Tacoma, Wash. 

Toledo, Ohio. 
Wilmington. Cal. 


Ports to which Merchandise may be Transported without Appraisement. 

under the Act of June 10, 1880. 


Albany, N. Y. 
Atlanta, Ga. 
Buffalp, N. Y. 
Burlington, Vt. 
Boston, Mass. 
Baltimore, Md. 
Bath, Me. 
Bridgeport, Conn. 
Charleston, S. C. 
Chicago, Ill. 
Cincinnati, Ohio. 
Cleveland, Ohio. 
Columbus, Ohio. 
Detroit, Mich. 
Denver, Colo. 
Duluth, Minn. 
Dubuque, Iowa. 


Evansville, Ind. 
Georgetown. D. C. 
Galvesto!!, Tex. 
Grand Rapids, Mich. 
Hartford, Conn. 
Indianapolis, Ind. 
.Tacksonville, Fla. 
Kansas City, Mo. 
Key West, Fla. 
Louisville, Ky. 
Lincoln, Nebr. 
Middletown, Conn. 
Milwaukee, Wis. 
Minneapolis, Minn. 
Memphis, Tenn. 
Mobile, Ala. 


Newport News, Va. 
New York, N. Y. 

New Haven, Conn. 
Norfolk, Va. 

New Orleans, La. 
Omaha, Nebr. 
Providence, R.*I. 
Philadel])hia, Pa. 
Pittsburgh, Pa. 
Portland, Me. 
Portsmouth, N. H. 
Port Huron, Mich. 
Portland, Oreg. 

Port Townsend, Wash. 
Rochester, N. Y. 
Richmond, Va. 


Savannah, Ga. 

Saint Louis, Mo. 

Saint Joseph, Mo. 

Saint Paul, Minn. 

San Antonio, Texas. 
San Francisco, Cal. 

San Diego, Cal. 

Sault Ste. Marie, Mich. 
Seattle, Wash. 

Sioux City, Iowa. 
Springfield, Mass. 
Tacoma, Wash. 

Tampa, Fla. 

Toledo, Ohio. 
Wilmington, Del. 
Wilmington, N. C. 


Ports Designated by the Secretary of the Treasury, under Authority of 
Section 3005, R. S., from which Imported Merchandise may be for¬ 
warded in Bond in Transit through the United States to the Republic 
of Mexico. 

Boston, Mass. Corpus Christi, Texas. New Orleans, La. San Francisco. Cal. 

Baltimore, Md. Galveston, Texas. Philadelphia, Pa. Wilmington, Cal. 

Brownsville, Texas. New York. N. Y. 


Ports at which Bonded Warehouses are Established. 


Buffalo, N. Y. 

Boston, Mass. 
Baltimoi-e, Md. 
Bangor, Me. 

Bath, Me. 

Belfast, Me. 

Booth Bay, Me. 
Beaufort, N. C. 
Burlington, Vt. 
Chatham. Mass. 
Castine, Me. 

Chicago, Ill. 
(fieveiand, Ohio. 
Chattanooga, Tenn. 
Corpus Christi, Texas. 
Duluth, Minn. 


Detroit, Mich. 

Erie, Pa. 

East port, Me. 

El Paso, Texas. 
Ellsworth, Me. 
Evansville, Ind. 
Gloucester, Mass. 
Galveston, Texas. 
Hartford, Conn. 
Harwich, Mass. 
Hancock, Me. 

Key West, Fla. 
Memphis, Tenn. 
Mobile, Ala. 
Minneapolis, Minn. 
Morristown (Ogden 


New York, N. Y. 
Newburyport, Mass. 
New Orleans, La. 
New Haven, Conn. 
New London, Conn. 
Oswego, N. Y. 
Philadelphia, Pa. 
Pittsburgh, Pa, 
Provin'cetown, Mass. 
Plymouth, Mass. 
Plattsburgh, N. Y. 
Portland, Me. 
Portsmouth, N. H. 
Providence, R. I. 
Perth Amboy, N. J. 
rgh), N. Y. 


Portland, Ore. 
Rochester, N. Y. 

Rouse’s Point, N. Y. 
Salem, Mass. 

Saint Louis, Mo. 

San Francisco, Cal, 

Saint Vincent, Minn. 
Suspension Bridge, N.Y. 
Savannah, Ga. 
Wiscasset, Me. 
Wilmington, N. G. 

Well fleet, Mass. 
Waldoborough. Me. 
Wilmington, Del. 


Note. —Goods in bond arriving at the ports of Norfolk, Va., Louisville, Ky., Saint Paul, 
Minn.,1Milwaukee, Wis., Georgetown, D. C., New Bedford, Mass., Albany, N. Y., Cincinnati, Ohio, 
Brownsville, Texas, and Indianapolis, Ind., are stored in the Custom-house premises at those 
ports. 






t 


iH) TREASURY CIRCULAR. RELATIVE TO GUANO ISLANDS. 


TREASURY CIRCULAR, 

RELATIVE TO THE GUANO ISLANDS APPERTAINING TO THE UNITED STATES. 

Treasury Department 

February 12, 1869. 

Xo Collectors of Customs: 

You will find hereto annexed a corrected list of the Guano Islands, bonded under th« 
Act ot August 18, 1856, as appears by the bonds and papers, transmitted from the Depart- 
ment of State, now on tile in the office of the First-Comptroller of the Treasury. 

The several islands named and described in said list having been duly bonded, and 
considered by the President of the United States “as appertaining to the United States," 
in manner and form prescribed by said Act, and, as a consequence thereof, brought under 
the laws regulating the coasting trade, your attention is directed to the same with a view to 
the proper enforcement of these laws regulating intercourse with said islands. 

By the first proviso of the second section of the above-named Act [11 Stat., p. 119,] it 
IS provided : 

“That no guano shall be taken from said islands, rock, or key, except for the use of 
citizens of the United States, or ot any person resident therein.’^ [Fb;* partial suspension 
of this 'prohibition^ see secoiid section of the Act of July 28, 1866.] 

It is further provided by the aforesaid second section, that “ The introduction of guano 
^ from said islands, rocks, or keys, shall be regulated as the coasting trade between the ditferent 
parts of the United States, and the same laws shall govern the vessels concerned therein." 

And, as the laws of the United States forbid foreign vessels from engaging in the coast¬ 
ing trade, and as commercial intercourse with these islands thus form a pan of said trade, 
you are hereby requested to use all due vigilance to prevent the infraction of any law or 
regulation upon that subject. 

H. McCulloch, 

Secretary of the Treasury. 


GUANO ISLANDS 

PERTAINING TO THE UNITED STATES AND BONDED UNDER ACT OF AUGUST 18, 1856. 


America Islands, 
Anchor Key, . 
Anne’s, 

Baker’s, or New Na 
Barber’s, . 

Barren, or Starve, 
Bauman’s Islands, 
Birnies’, . 

Booby Key, 
Caroline, . 
Christmas, 

Clarence, . 
Dangerous, 

Dangers Eock, 
David’s, . 

Duke of York, 
Enderbury, 
Enderbury, 
Farmer’s, 

Favorite, . 

Flint, 

Flint’s, . 

Frances, 

Frienhaven, 

Gal lego, . 


ntucket. 


LATITUDE. 

LONGITUDE. 

3° 

40^ 

N. 

159° 

28' 

W. 

14° 

18' 

N. 

80° 

08' 

W. 

9° 

49' 

S. 

151° 

15' 

W.- 

0° 

15' 

N. 

176° 

30' 

W. 

8° 

54' 

N. 

178° 

00' 

w. 

5° 

40' 

S. 

155° 

55' 

w. 

11° 

48' 

S. 

151° 

10' 

w. 

3° 

35' 

S. 

171° 

39' 

AV 

14° 

14' 

N. 

80° 

30' 

w. 

9° 

54' 

S. 

150° 

07' 

w. 

1° 

58' 

N. 

157° 

10' 

w. 

9° 

07' 

S. 

171° 

40' 

w. 

10° 

00' 

S. 

165° 

56' 

w. 

6° 

30' 

N. 

162° 

23' 

w. 

0° 

40' 

N. 

170° 

10 

w. 

8° 

30' 

S 

172° 

10' 

vv. 

3° 

08' 

S. 

174° 

14' 

\v. 

3° 

08' 

s. 

171° 

08' 

w. 

3° 

00' 

s. 

170° 

50' 

w. 

2° 

50' 

s. 

176° 

40' 

w. 

10° 

32' 

s. 

162° 

05' 

w. 

11° 

26' 

s. 

151° 

48' 

w. 

9° 

58' 

s. 

161° 

40' 

w. 

10° 

00' 

s. 

156° 

59' 

w. 

1° 

42' 

N. 

104° 

05' 

w. 























- TREx\SURy CIRCULAR, RELATIVE TO GUANO ISLANDS. 91 

GUANO ISLANDS.— {Continued.) 


Ganges, . 

Gardner’s, 

Great and Little Swan Islands, in Caribbean 
Groninque, 

Hero, or Starbuck, 

Howland, or Nowlands, . 

Humphrey’s, . 

Jarvis, 

Johnson’s Islands, 

Kernn’s, . 

Lideron’s, 

Low Islands, . 

Makin, 

Malden’s, 

Mary Letitia’s, 

Mary’s, . 

Mathew’s, 

McKean, . 

Nassau, . 

Navassa, . 

New Nantucket, or Baker’s, 

Northeast Kej'^, 

North Keys, (two in number, 

North Rocks, 

Nowland’s, or Howland’s, 

Palmyros, 

Penhuyn’s, 

Pescado, . 

Phoenix, . 

Phoenix, . 

Prospect, . 

Quiros, 

Rierson’s, 

Rogewein’s Islands, 

Samarang Islands, 

Sand Key, 

Sarah Anne, . 

Serrana Key, . 

Sidney’s Islands, 

Starbuck, or Hero, 

Starve, or Barren, 

Staver’s, . 

Triangle Keys, (three in number,) 

Uahuga, or Washington, 

Walker’s, 

Washington, or Uahuga, 


Sea, 


LATITUDE. 

LONGITUDE. 

10° 

69^ 

S. 

160° 55' 

W. 

4° 

40^ 

s. 

174° 52' 

w. 

10° 

00^ 

s. 

156° 44' 

w 

5° 

25' 

s. 

155° 56' 

w. 

0° 

52' 

N. 

176° 52' 

w. 

10° 

40' 

s. 

160° 52' 

w 

0° 

21' 

s. 

159° 52' 

w. 

4° 

41' 

s. 

173° 44' 

w. 

11° 

05' 

s. 

161° 50' 

w. 

9° 

33' 

s. 

170° 38' 

w. 

3° 

02' 

N. 

172° 46' 

w. 

4° 

00' 

s. 

155° 00' 

w. 

4° 

40' 

s. 

173° 20' 

w. 

2° 

53' 

s. 

172° 00' 

w. 

2° 

03' 

N. 

173° 26' 

w. 

3° 

35' 

s. 

174° 17' 

w. 

11° 

30' 

s. 

165° 30' 

w. 

18° 

10' 

N. 

75° 00' 

w. 

0° 

15' 

N. 

176° 30' 

w. 

14° 

24' 

N. 

80° 14' 

w. 

14° 

25' 

N. 

80° 20' 

AV 

14° 

20' 

N. 

80° 26' 

AV. 

0° 

52' 

N. 

176° 52' 

AV 

5° 

48' 

N. 

162° 20' 

W 

8° 

55' 

S. 

158° 07' 

AV 

10° 

38' 

S. 

159° 20' 

AV. 

3° 

40' 

s. 

170° 52' 

W. 

3° 

47' 

s. 

170° 55' 

W. 

4° 

42' 

N 

161° 38' 

AV. 

10° 

32' 

s. 

170° 12' 

AV. 

10° 

10' 

s. 

160° 53' 

AV. 

11° 

00' 

s. 

156° 07' 

W. 

6° 

10' 

N. 

162° 20' 

W. 

14° 

16' 

N. 

80° 15' 

W. 

4° 

00' 

N. 

154° 22' 

W. 

14° 

15' 

N. 

80° 24'' 

W. 

4° 

20' 

S. 

171° 00' 

W. 

5° 

25' 

s. 

155° 56' 

W 

5° 

40' 

s. 

155° 55' 

AV. 

10° 

05' 

s. 

152° 16' 

AV. 

14° 

20' 

N. 

80° 05' 

AV. 

4° 

40' 

N. 

160° 07' 

AV 

3° 

58' 

N. 

149° 10' 

W 

4° 

40' 

N. 

160° 07' 

AV. 


The following are added under circular of October 12, 1871, Syn. Series, 936: 



LATITUDE. 

LONGITUDE. 

Pedro Keys, . .. 

Petrel, .. 

Quito Sereno,. 

Roucador.. 

17° 00'00"N. 
15° 52' 20" N. 
14° 30' 00" N. 
13° 33'00" N. 

77° 52'00" W. 
78° 33'10" W. 
81°07'25"W. 
80° 03'00" W. 

































92 


POSTAL INFORMATION. 


POSTAL INFORMATION.* 


GENERAL. 

Letters addressed to a town that is not a postoffi^ce^ or to a post-office without designat¬ 
ing the State, except in the case of large cities that are well known, or that are otherwise 
improperly addressed, are returned to writer, if known, or are detained in office of mail¬ 
ing for reference to the clerk who has charge of insufficiently directed letters. 

Any article of mailable matter bearing a ten cent special delivery stamp in addition to 
the lawful postage is entitled to immediate delivery on its arrival at the office of address 
from 7 A.M. to 11 P.M., at free delivery offices, and from 7 A.M. to 7 P.M. at other offices.’ 
To entitle such a letter to immediate delivery the residence or place of business of the 
addressee must be within the carrier limits of a free delivery office and within one mile of 
any other office. Special delivery stamps are not available for the payment of postage, 
nor can ordinary postage stamps be used to secure immediate delivery of mail matter. 

All valuable letters should be registered. 

Send money by money order. 

Do not tender checks or drafts in payment of money orders, stamps, etc. 

Upon the corner of envelopes supplied by hotels direct what disposal shall be made of 
letters if undelivered. 

All mail niatter at large post-offices is necessarily handled in great haste, and should 
therefore, in all cases be so plainly addressed as to leave no room for doubt and no 
excuse for error on the part of postal employees. Names of states should be written 
in full (or their abbreviations very distinctly) in order to prevent errors which arise from 
the similarity of such abbreviations as Cal, Col, la.. Pa., Va., Vt., Me., Mo., Neb., 
Nev., N. H., N. M.,N. Y., N. J., N. C., D. C., Miss., Mass., Penn., Tenn., etc., when 
hastily or carelessly written. This is especially necessary in addressing mail matter to 
places of which the names are borne by several post-offices in different states. Never 
send letters containing money or valuables by mail without registering them, and never 
send bank notes or gold or silver money at all if you can procure a check, draft, or money 
order. 

Novel and eccentric forms of direction on mail matter should be avoided, such, for 
instance, as reversing in the superscription the usual order of the state, city, and person 
named. All such departures from the established custom only tend to confuse and 
embarrass the operations of the clerks, and are liable to result in errors and delay.' 

Business canls. and requests to return if not delivered, postaqe sta.mps, should not 
heplaced on the backs of letters. As a rule the address sides only of letters are examined 
in post-offices, and any notice or instruction intended for the guidance of the post-office 
should be placed where it will be most readily and easily observed. 

When a letter or package has more than one postage stamp attached care should be 
taken to have the entire surface of each stamp exposed and not have one overlap the 
other. At the post-office credit is given for the stamps only with the entire surhice 
exposed. 

Local names that are not those of the post-offices where delivery is desired, and 
names of private country residences and villas, should be carefully omitted from addresses 
of correspondence intended for prompt transmission by mail 

Persons and firms changing or intending to change their places of residence or business 
should promptly notify the postmaster, and should also advise their correspondents ami 
the publishers of newspapers and periodicals to which they are subscribers of their chan<>e 
of address. ® 


I desire to acknowledge my indebtedness to Hon. John Field, Postmaster of Philadelphia for 
copies of the useful and instructive publications of his office, from which, with his kind permis¬ 
sion, these extracts are made.— Editor. ^ 






POSTAL INFORMATION. 


After the dissolution of a firm the post-office does not undertake to decide disnutes that 
may arise between the members of the late firm as to the right to receive ite SuTatter 
‘j'SROS'tio"- It will be held for thirty days and then forwarded 

as^n th! «se'’o7lefterr"'rt ia exercised 

as m the case ot je.Uers , but experience has shown that such matter, after havino- been 

properly delivered, is frequently cast aside or destroyed by servants and messenger and 
never reaches the hands of their employers. messengers, ana 

Mail matter that has been returned to the sender as undeliverable or unmailable on 

nTb^re^ nllfS prepayment of postage, or otherwise, should 

thp nLt nffini ^ the same envelope or wrapper bearing the marks originally affixed by 
Jetu?n ^ ^ ^ practice is liable to cause its second 

. It is foibidden by the regulations of the post-office department to give to any person 
information concerning the mail matter of another, or to disclose thenLeof a boxLlder 
at a post-onice. 

Senders of packages of third or fourth-class matter should be careful to write or print 
their own names and addresses, preceded by the word “ From,” on the same side of the 
wrapper as that on which the direction is written (but not to make it so conspicuous as the 
latter) as otherwise the package may be erroneously returned to themselves as addressees. 

As the postal re<rulatioiis require that preference in dispatch shall always be given to 
first-class matter, whenever unusual pressure of business requires that any discrimination 
be made, it is reconiiiiended that light printed matter addressed to large cities, such as 
prices current, which it IS important should be always promptly delivered by first car- 
iiei trip alter arrival, be sealed and prepaid at letter rates, as otherwise its delivery may 
be necessarily postponed until a later trip by reason of an accumulation of delayed mails 
or similar causes. 

Clerks and carriers are required to be uniformly civil, courteous, and obliging in their 
otiicial intercourse with the public, and any violation of this rule should be promntlv 
reported to the postmaster. 

Forwarding and Return of Domestic Mail Matter. —Letters : Prepaid letters and 
other nrst-class matter will be forwarded free on the written request of the person addressed 
from one post-office to another (and thence to others, if it be desired), and will also be 
returned free to the senders when their names and addresses appear thereon, if found 
undeliverable as addressed, whether accompanied by a request to return them or not. 
\V hen in such a request a certain time is named for the return (not less than three nor 
more than thirty, days after arrival), it will be complied with ; and, if no time is specified, 
the undeliverable matter will be held for thirty days before it is returned. 

Second, Third and Fourth-class Mail Matter. —Matter of these classes cannot be for¬ 
warded to new addresses, or returned to the senders, free. If so forwarded, or returned, 
the postage thereon must be either again fully prepaid at the regular rates, or charged 
and collected before delivery at the post-office to which it is forwarded or returned. There 
is no provision in the Postal Regulations for the withdrawal of mail matter of these 
clas.ses after it has been posted; and, as a rule, applications for such withdrawal can 
receive no attention, for the reason that the expenditure of time necessary to a search 
among the mass of such articles would lead to delay of other mail matter. 

Free and Franked Mail Matter. —Private individuals can send no matter free in the 
mails, to any other person whatever, whether the latter be a public officer or not, unless 
the same be enclo.sed in an official “penalty envelope,” or covered by official “penalty 
label and^ these are only supplied to the public by authorized officials, inclosed in offi¬ 
cial communications to which replies are required, and their use for private purposes is 
punishable by a fine of $300. Packages of mutilated currency, addressed to the Treasurer 
of the United States for redemption, may be registered without payment of fee, but the 
postage must be prepaid. Authors and publishers desiring to send copyright books, titles, 
or other copyriglit matter, to the Librarian of Congress, may do so on presenting the 
same, properly addressed, at the office of the Superintendent of Mails, when a receipt 
for the same will be given and the package forwarded free, under a penalty envelope or 
label. The franking privilege of senators, representatives, and delegates in Congress, 
and of certain officers of the Senate and House, extends only to United States public 
documents, the “ Congressional Record, ” or parts thereof, and speeches or reports con¬ 
tained therein. 


94 


POSTAL INFORMATION. 


POSTAL EATES AND CLASSIFICATION OF MAIL 

MATTER. 


DOMESTIC. 

Domestic mail matter, that is, mail matter sent in the mails from some post-office within 
the United States to some other post-office within the same, is divided into four classes 
as follows: , 

First Class. —Postage rate two cents for each ounce or fraction thereof. Written 
matter, namely letters, postal cards, and all matter wholly or partly in writing whether 
sealed or unsealed (except manuscript copy accompanying proof sheets, or corrected proof 
sheets of same) and all matter sealed or otherwise closed against inspection is of the 
first class. There is no limit to the weight of letters or packages of first-class matter. 

Postal Cards. No printing or writing other than the address is allowable upon the 
address side of nor may anything except an address label be pasted_ or attached to any 
postal card. The words “ to be called for,” or any proper description of the person or 
place addressed, may be written or printed thereon as part of the address. Any other 
writing-mark, or seal placed on the address side, or the splitting of the card and writing 
on the inside, renders it unmailable except at letter rates. A postal card once delivered 
cannot heremailed as such. Postal cards may be forwarded on request, and they should 
be returned to writer from the office of address when unclaimed; but no request for such 
return should be placed on the address side. Postal cards cannot be issued by private 
parties. Cards other than those issued by the department, containing any writing, are 
subject to letter postage ; but if they contain only printed matter, so as to constitute a 
circular, but one cent is required. 

Second Class. —Mail matter of the second class embraces all newspapers* and other 
periodical publications which are issued at stated intervals, and as frequently as four 
times a year, and are within the following conditions : 

1. It must regularly be issued at stated intervals, as frequently as four times a year, 
bear a date of issue, and be numbered consecutively. 

2. It must be issued from a known office of publication. 

3. It must be formed of printed paper sheets, without board, leather, cloth, or other 
substantial binding, such as distinguish printed books for preservation from periodical 
publications. 

4. It must be originated and published for the dissemination of information of a public 
character, or devoted to literature, the sciences, arts, or some special industry, and having 
a legitimate list of subscribers ; provided, however, that nothing herein contained shall 
be so construed as to admit to the second-class rate regular publications designed pri¬ 
marily for advertising purposes, or for free circulation, or for circulation at nominal rates. 

Note. —A newspaper’’ is defined to be a publication issued at stated intervals, of not 
longer than one week, for the dissemination of current news, whether it be of general or 
special character, and having the characteristics of second-class matter prescribed by 
statute. 

A periodical''’ is a publication not embraced within the above definition of a news¬ 
paper, issued at stated intervals, as frequently as four times a year, and having the 
characteristics of second-class matter prescribed by statute. 

Regularity of issue. —The regular periods of issue must be within the statute, and 
should be shown by the publication itself; but no regularly admitted publication shall 
be excluded by reason of the omission to state such period in a particular issue. Annuals 
and semi-annuals are third-class matter, and it is only matter mailed on, or about, the' 
time of its regular publication which is entitled to second-class rates. Unbound back 
numbers may be mailed to regular subscribers at the pound rate, so long as the publica¬ 
tion continues to be published as second-class matter. Bound back numbers should be 
treated as books, and prepaid as third-class matter. Old copies of newspapers or period¬ 
icals,^ published at prior times, must pay the rate of one cent for each four ounces or 
fraction thereof. 

A known office of puhlication A known office of publication is a public office 

for^ the transaction of-business of the periodical, where orders may be received for sub¬ 
scriptions and advertising during the usual business hours. Publications issued without 
disclosing the office of publication will not be forwarded unless prepaid at the rate of 
third-class matter. The office of publication should be disclosed by the publication 
itself. 


POSTAL INFORMATION. 


95 


-mere the publication does not disclose the name 
V. hi postmaster of the office of entry should refuse to receiveituntilin- 
^ publisher is. If the publishers claim to be a corporation, satisfactory 
pi oof of their incorporation and corporate existence should be required ^ 

nvtn^pl^ri defilied.—A regular subscriber is a person who has actually paid, 

1 price for a newspaper or magazine, or other period- 

nereon •^bnr’irfVA“l ” “"'^ertaken to be made by some other 

‘ payment must have been made, or undertaken to be 
made, with the consent, or at the request, of the person to whim such newspaper 

JKfr’t”'’ Consent is to be implied in the absence of objection by 

the party to whom the publication is sent. . ' ^ 

Advertkiug ^eets defined.—^^ ^egn\^Y publications, designed primarily for advertising- 
purples” embrace, at least, such as the following: ’ ^ ^ duicrusin^ 

owned and controlled by one or several individuals, or business concerns, and 
conducted as an auxiliary, and essentially for the advancement of the main business or 
calling of those who own or control them. 

2. Those which, having no genuine or paid-up subscriptions, insert advertisements 
tree, on the condition that the advertiser will pay for any number of papers which are 
sent to persons whose names are given to the publisher. 

3. Those who do advertising only, and whose columns are filled with editorial puffs of 
farms or individuals who buy a certain number of copies for distribution. 

4. Famphlets containing marked quotations and the business cards of various business 
houses opposite the pages containing such quotations. 

Subscription, price cind list requisite.—^utMactory evidence will be required that publi¬ 
cations oiiered tor mailing at pound rates have a legitimate list of subscribers, by each of 
whom, or for each ot whom, with his consent, express or implied, payment of the sub¬ 
scription price has been made, or agreed to be made. Subscription price must be shown 

deemed nominal, within the meaning of the law, when : 

1. i he publication asserts or advertises that it is furnished to subscribers at no profit. 

2. When it appears from the contents that subscriptions are not made because of the 
value of the publication as a news or literary journal, but because of its offers of merchan¬ 
dise or other consideration substantially equal in value to the subscription price, as an 
inducement to subscription. 

3. When the publication is issued for and distributed among the members of a society, 
association, or club upon the payment of regular dues, with no distinct and sufficient 
charge for the publication. 

Inclosures not allowable.—Adiyerirnwg sheets, or handbills, or circulars, or printed 
slips (except orders for subscription, and bills and receipts for same) folded within the 
issue of any publication subject the same to the rate for third-class matter (one cent for 
every two ounces) and sender to a fine of $10 for each offence. 

Second-class matter above described is of two kinds: 

1. That sent by publishers or news agents. 

2. That sent by others than publishers or news agents. 

Rate of postage on second-class matter sent by publishers or news agents is one cent per 
pound, except that on other than weekly newspapers, when the same are deposited in a 
letter carrier office for delivery by its carriers, the rate is uniform at one cent each, and 
on periodicals, excepting weeklies, mailed at a letter carrier office for delivery by its car¬ 
riers, not exceeding two ounces in weight, the rate is one cent each ; if weighing over two 
ounces, two cents each, to be prepaid by postage stamps affixed. 

When sent by others than publishers or news agents the postage rate is one cent for 
each four ounces, or fractional part thereof, to be fully prepaid by postage stamps affixed. 

Extra editions, when genuine and not issued as mere advertising sheets, are entitled to 
the same rates as the regular edition. 

Supplements.^ —Publishers oP second-class matter may, without subjecting it to extra 
postage, fold within their regular issues a supplement; but in all cases the added matter 
must be germane to the publication which it supplements; that is to say, matter supplied 
in order to complete that to which it is added or supplemented, but omitted from the 
regular issue for want of space, time, or greater convenience, which supplements must, 
in every case, be issued with the publication. 

In determining whether supplements, though folded for mailing with regular issues, 
are mailable as second-class matter, the following rules will be employed when applicable: 

1. A publication entirely distinct from and independent of the regular issue, but com¬ 
plete in itself, and in nowise connected with or germane to the regular issue, cannot be 
adopted as a supplement. 


96 


POSTAL INFORMATION. 


2. “ Posters,” “show bills,” or special advertisements, designed to be posted up, can¬ 
not be adopted as supplements. 

3. Advertisements, such as appear in the columns of the regular issue, and are charged 
for at the same rate, but which, in consequence of want of space or for greater conveni¬ 
ence of arrangement, are desired to be published in separate sheet or enlarged edition, 
are proper supplemental matter, as are also advertisements advertising the business of 
the publications which they accompany, provided there is compliance with the regula¬ 
tions in other respects. 

4. It is not required that the supplement sheets be printed at the office of publication 
of the regular issue, but if printed there or elsewhere, they must be printed with the 
purpose of being used as supplements to such publications, and not for another distinct 
and separate use. 

5. A supplement consisting entirely of literary matter is proper; but matter printed 
elsewhere than at the office of publication, to be used as supplements to various newspa¬ 
pers for the purpose of securing circulation to some advertisement of private business 
therein, does not come within the statutory definition of a supplement, and cannot be 
adopted as such, even though it be printed therein that it is a supplement to the regular 
publication. 

6. Publications of statutes, or ordinances, proceedings of public or deliberative assem¬ 
blies, boards, or conventions, advertisements of tax sales, or other notices or advertise¬ 
ments required by law to be published, whether gratuitously or for compensation, are 
proper supplemental matter. 

7. Supplements must, as the law requires, be folded with the regular issues. If mailed 
separately they must be prepaid as third-class matter. 

8. Supplements must in all cases bear the name of the paper with which they are 
folded, and if they contain advertisements, the number and date corresponding to the 
regular issue. 

9. Maps, diagrams, or illustrations, which are referred to in the publication, or form a 
necessary part thereof, are admissible without the word “supplement.” 

Advertisements to he permanently attached. —All advertisements in magazines must be 
permanently attached thereto by binding, printing, pasting, or otherwise, and must be of 
uniform size of the pages of the publication. 

A supplement and order, bills, receipts, etc., cannot be combined in one. 

Second-class matter may be returned to sender upon request, either by written endorse¬ 
ment upon the wrapper or otherwise; but is subject to an additional charge for returning 
same. Such matter, returned at the request of publisher, will be rated at the transient 
or four ounce rate. 

Foreign publications. —Foreign newspapers, and other periodicals of the same general 
character as those admitted to the second class in the United States, may be transmitted 
through the mails at the same rates as if published in the United States, provided they 
possess the same statutory characteristics as are required in the case of domestic publica¬ 
tions; and will be allowed all the privileges and be subject to all the restrictions provided 
by the regulations applying to second-class matter; and further provided that such pub¬ 
lications violate no copyright granted by the United States. 

Right of publishers to send sample copies. —Sample copies which may be sent by pub¬ 
lishers from the office of publication at the pound rate, are defined to be copies sent to 
persons not subscribers for the purpose of inducing them to subscribe, or advertise, or 
become agents therefor. 

Sample copies niust be exactly like the regular edition sent to subscribers. When 
made up as a special edition different from the regular edition of the same date for sub¬ 
scribers, or containing advertisements in addition to those in the regular edition, they are 
not sample copies, but third-class matter. 

The number of sample copies is not limited when sent in good faith as such ; but they 
should be put up in single wrappers and each package addressed, and should be plainly 
marked on the wrapper or exposed face of the package “Sample Copy.” 

An extra number of the issue cannot besent^is sample copies, upon the order of, or to 
fulfill a contract by the publisher with an advertiser or advertising agency, and extra 
numbers mailed pursuant to such order or contract must be prepaid at the four ounce 
rate. 

After a publication has been admitted to the second-class rate, the continuous mailing 
by the publisher of stimple copies in numbers exceeding the issue to regular subscribers, 
or of such copies continuously to the same person, will be deemed evidence that the pub¬ 
lication is primarily designed for advertising or free circulation, and the sample copies 
will be detained until the facts can be ascertained. 




POSTAL INFORMATION. 97 

ma^be^n®In'’oL® wappS ^ «"e address, or 

on1bew?ap7effr‘o7?lTe%C“eVface'of”^^^^^^ 

■ ailSf 

endtledtfthe’'p±dXa™?l“ 

be f-nis&thaftreX:\‘ 

from a news agency are also news agents, and the address upon bulk pacS sen^to or 
from a news agency to a news agent should show that the adLssee is S a^Lt 
A imbhshei ^dio purchases for his subscribers a portion of an edition^of another 

ftThe'ptX^a^e"^^^”’ " “ " receive^rdtl^ifth^^^m 

News agents cannot return unsold copies to publishers at the pound rate • but such un 
sold copies may be sent at the rate of one cent for each four ounces or Wbnal part 
thereof. When the news agent desires to return to the publishers merely the heads or 
small portions of each copy, as evidence that the copy has not been s&d such por 

matter^'*^ ^ third-ckss 

to persons not subscribers or other newsagents, either 
gratuitously or to fill orders or otherwise, postage must be prepaid at the transient rate 

ftctn thereoffourTuncS o^ 
Third Class.—Po.s^r/. 9 re rafe^ one cent for each hoo ouncoi or fractional part thereof-^ 
nrnnf Circulars, and other matter wholly in print, proof sheets and corrected 

pioof sheets and manuscript copy accompanying the same, are rated as third-class matter 
So also are valentines made wholly of pper, business or visiting cards, blank checks’ 
drafts, and similar printed forms, printed blank check books, and books of blank drafts 
deeds, insurance blanks, policies, shipping Wanks or consignee blanks in book or tablet 
form, charters in blank for signature, etc., blue prints, photographs, engravings, helio- 
ty^s, hektograph prints, lithographs, and similar articles of print ^ ^ 

On rnatter of this class, or on its wrapper or envelope, or on a tag or label attached, 
the sender may either write or print his own name, occupation, residence of business 
address, preceded by the word from, and may make marks (other than by written or 
printed words) to call attention to any word or passage in the text, and may correct any 
typographical errors. There may also be placed upon the blank leaves or cover of anv 
book or other matter of this class, a simple manuscript dedication or inscription not in 
the nature of personal correspondence. • There may also be placed upon the envelope • 
wrapper, tag or label of matter of this class any printing that is not in its character un- 
niailable as third-class matter, provided there be kept sufficient space for a legible super¬ 
scription and the necessary" postage stamps. Printed circulars may contain the written 
name of the sender, or of the addressee, and the date. 

Matimcript h\j itself is first-class matter—Vrooh and corrected proofs are third-class 
matter, and may be accompanied by the original written manuscript. 

• printed postal cards or an envelope with printed address on it, maybe enclosed 

in third-class matter for reply without subjecting the package to a higher rate. No writ¬ 
ten address can be placed thereon. 

There is no limit of weight to single volumes of printed books, but other third-class 
matter is limited to four pounds. 

For the protection of third-class matter, wooden or pasteboard rollers or sheets may 
be used. 

Transient newspapers and periodicals mailed by others than the publishers and news¬ 
dealers, formerly in this class, are now subject to the postage rate of one cent for four 
ounces or fractional part thereof. 

The third-class rate of postage now applies to seeds, cuttings, bulbs, roots, scions and 


98 


POSTAL INFORMATION. 


plants, although they are still subject to all other regulations governing mail matter of the 

fourth-class. . 7 7 .r t? 

Fourth Class. —Postage rate, one cent for each ounce or fractional part thereoj. itn- 
velopes with printing, blank bills, letter heads, blank cards, playing cards, address tags, 
labels, paper sacks, wrapping paper with printed advertisements, blotters (with or without 
printing), card board and other flexible materials, flexible patterns, plain envelopes, maps 
mounted, merchandise, models, ornamented paper, sample cards, samples of ores, metals, 
minerals, original paintings in oil or water colors, drawings, maps, plans, charts, and any 
other matter not included in the first, seconder third classes, and which is not in its torni 
or nature liable to destroy, deface or otherwise damage the contents ot the mail bag, or 
harm the person of any one engaged in the postal service, are rated as fourth-class inat- 
ter. With matter of this class, properly prepaid as such, the sender may enclose third- 
class matter, and he may write or print upon the cover, wrapper or label thereof his name, 
occupation, residence or business address, preceded by the word “from,” and any marks, 
numbers, names or letters for purpose of description. He may also print upon the same 
anything that is not unmailable as printed matter, and that is not in the Tiature of per¬ 
sonal correspondence, provided there be left suflicient space for a legible superscription 
and the necessary postage stamps. 

Regulations in regard to fourth-class matter now apply to seeds, cuttings, bulbs, roots, 
scions, and plants, except that the rate of postage thereon is one cent for each two ounces 
or fraction thereof.' 

Mailable and Non-mailable. —Liquids, except as hereinafter provided, poisons, 
explosive or inflammable articles, live or dead (and not stuffed) animals, insects, or rep¬ 
tiles (except as prescribed in the next paragraph), fruits or vegetable matter liable to 
decomposition, comb honey, guano, or any article exhaling a bad odor must not,_ under 
any circumstances, be admitted to the mails ; but liquids, not ardent, vinous, spirituous, 
or malt, and not liable to explosion or spontaneous combustion, or ignition by shock or 
jar, (and not inflammable, such as kerosene oil), naphtha, benzine, turpentine, and of like 
character), soft soap, pastes or confections, ointments, salves and articles of similar con¬ 
sistency, maybe admitted to the mails, for transmission, within the United States and 
territories, when enclosed in packages in conformity with the conditions prescribed in the 
next paragraph. The provisions of these regulations do not apply to packages or parcels 
addressed to foreign countries, now prohibited from transmission by the Acts of the Uni¬ 
versal Postal Union, or by any postal convention or arrangement with any foreign postal 
administration. 

Precautions against Injury to the Mails. —Articles of the fourth class, not abso¬ 
lutely excluded from the mails, but which, from their form or nature, might, unless 
properly secured, destroy, deface, or otherwise damage the contents of the mailbag, or 
harm the person of any one engaged in the postal service, maybe transmitted in the mails 
when they conform to the following conditions : 

1. When not liquid, or liquefiable, they must be placed in a bag, box, or removable 
envelope'or wrapping made of paper, cloth, or parchment. 

2. Such bag, box, envelope, or wrapping must again be placed in abox or tube made of 
metal or some hard wood, with sliding clasp or screw-lid. 

3 . In cases of articles liable to break, the inside box, bag, envelope, or wrapping must 
be surrounded by sawdust, cotton, or other elastic substance. 

4 . Admissible liquids and oils (not exceedingil ounces liquid measure), pastes, salves, 
or articles easily liquefiable, must conform to the following conditions: when in glass bot¬ 
tles or vials, such bottles or vials must be strong enough to stand the shock of handling 
in the mails, and must be enclosed in a wooden or papier-maclie block or tube not less than 
three-sixteenths of an inch thick in the thinnest part, strong enough to support the weight 
of mails i)iled in bags and resist rough handling ;.and there must be provided, between 
the bottle and its wooden case, a cushion of cork crumbs, cotton, felt, asbestos, or some 
other like.substance sufficient to protect the glass from shock in handling ; the block or 
tube to be impervious to liquid, including oils, and to be closed by a tightly-fitting screw- 
lid of wood or metal, with a rubber or other pad so adjusted as to prevent the leakage of 
the contents in case of breaking of the glass. When enclosed in a tin cylinder, metal 
case or tube, such cylinder, case, or tube should have a screw-lid with a rubber or cork 
cushion inside, in order to make the same water-tight, and should be securely fastened in 
a wooden or papier-mache block (open only at one end) and not less in thickness and 
strength than above described. Manufacturers and dealers, intending to transmit articles 
or samples in considerable quantities, should submit a sample package, showing their 
mode of packing to the postmaster at the mailing office, who will see that the conditions 
of this section are carefully observed. 


POSTAL INFORMATION. 99 

ite t.S3'r ■* ‘f » «"-j. » >i«> 

;c«t rX' .'K'ti: 

.4t#s;3is.~ss-;»e=3 

8 . Queen bees and their attendant bees, and dried insects or reptiles mav be sent in 

“»—!' A.nX£r,i: 

matter in the same bag, are admissible in the doniestic mails. ^ ^ ^ 

10 . Fistols or revolvers, in detached parts, may be sent in the mails ; but the mailing 
fhe^rf hamleS!'^^'' ^ examine such packages, and will receive them only when surf 

11 . No specific mode of packing is prescribed for samples of flour: but they should be 

Ihp inanner as to certainly avoid risk of the package breaking or cracking, or 

exfludfd scattered in the mails; and if this be not done, the sample should be 

12 . Articles of fourth class matter must be so wrapped that their contents may be 

easily and thoroughly examined by postmasters, both with reference to the safety of the 
class employees, and to the exclusion of matter chargeable as of the first- 

^ 13 . All artfoles admitted under this and the preceding section must be capable of easy 
inspection. The name and address of the sender, preceded by the word ‘ ‘ from ’ ’ must be 
written or printed on each package, with the name and number or quality of the articles 
enclosed and also any number, name, mark, or letter for the purpose of identification 
may be added, as permitted by law. ii^iuLduon, 

14 . Whenever any packet of matter other than first-class ofifered for mailing to anv 
address within the United States is sealed, or otherwise closed against inspection, or bears 
writing not permissible by law, it is subject to postage at letter or first-class rates, and 
will be treated as a letter; that is, if one full rate, two cents, has been paid, it will be 
rated up with the deficient postage at letter rates; if less than one full rate has been 
paid, it will be treated as a short-paid letter. 


FOREIGN. 

Postal Rates avd Conditions applying to Mail Matter addressed to Countries of the 
Universal Postal Union. For Dominion of Canada and Mexico., see page 96 . 

Letters. The following, in mails to Postal Union countries, are subject to treatment 
as letters : 

1 . All matter wholly or partly in writing, except commercial papers, which'comprise 
all instruments or documents written or drawn wholly or partly by hand, which have not 
the character of an actual and personal correspondence, such as papers of legal procedure 
deeds of all kinds drawn up by public functionaries, way-bills or bills of lading, invoices’ 
the various documents of insurance companies, coj^ies or extracts of deeds under private 
seal, scores or sheets of manuscript music, manuscripts of articles for publication in news¬ 
papers, manuscripts of work forwarded separately, etc., and except also United States 
postal cards, and writing with articles of other classes not in excess of that which is pre¬ 
scribed for each separately. 

2 . Reproductions obtained by process of chromography, polygraphy, hectography 
papyrography, velocigraphy, etc., except in lots of 20 or more precisely similar, copies, 

7 


100 


POSTAL INFORMATION. 


when mailed at post-office windows (not dropped in boxes), when they may be accepted 
under rates and conditions applicable to “printed papers.” 

3. Copies obtained by the copying press. _ ' i n • j 

4. Stamps or forms of prepayment, whether obliterated or not, as well as all printed 
articles constituting the representative sign of a monetary value, which is held to attach 
to bonds, bank notes, commercial bills of exchange, etc., which have been fully executed 
by the makers, and such articles are therefore excluded from reduced postage. 

5. Packets of samples of merchandise and cominerical papers (when fully prepaid at 
letter rates) exceeding the limits of weight or dimension prescribed. 

6. Cards even though wholly in print bearing the title “Postal Card.” 

Postage rate and prepayment. —The prepaid postage rate on letters is 5 cents for each 
15 grammes (I oz.) or fraction thereof 

2. Prepayment of postage on unregistered articles of this class is optional. If fully 
prepaid there is no additional charge on delivery, but wholly unpaid articles, sent or re¬ 
ceived, are subject to the collection of double postage, and those insufficiently prepaid to 
double the amount of the deficiency on delivery. 

Postal Cards. —1. Postal cards must be forwarded without cover. 

2. One of the sides must be reserved for the address alone, and the communication 
written on the other side. 

3. It is forbidden to join or attach to post cards any article whatever. 

4. Postal cards (single or double), addressed to any Postal Union country may have 
the sender’s name and address stamped on the address side of the card. 

5. Postal cards of foreign origin which are posted in the United States will not be for¬ 
warded, except as unpaid letters. Except that the reply halves of double postal cards 
issued by other Postal Union countries will be mailable in this country without charge for 
postage, when addressed to the country which issued the card. 

6. Postal cards addressed to go around the world are excluded from circulation in the 
mails. 

Postage rate and prepayment. —The prepaid postage rate for postal cards to Postal 
Union destinations is 2 cents. 

2. For this purpose the United States issues a “ Universal Postal Union ” postal card 
of the denomination of 2 cents, which may be procured at the various stamp windows of 
the General Post Office, Branch Offices, and of Stamp Agents. 

3. Should a United States (1 cent domestic) postal card be used, the additional post¬ 
age may be prepaid by affixing thereto, near the impressed stamp, but not covering it, 
an ordinary 1 cent postage stamp. If this be omitted the card will be forwarded subject 
to collection on delivery of double the deficient postage. 

Commercial Papers. —Comprise all papers or documents written or drawn wholly or 
partly by hand (except letters or communications in the nature of letters, or other papers 
or documents having the character of an actual and personal correspondence, which, 
however, is not ascribed to the signature of the sender or to the designation of his name, 
of his profession, of his rank, of the place of origin, and of the date of despatch ; docu¬ 
ments of legal procedure, deeds drawn up by public functionaries, copies of or extracts 
from deeds under private seal, way-bills, bills of lading, invoices and other documents of 
a mercantile character, documents of insurance and other public companies, all kinds of 
manuscript music, the manuscript of articles for publication in newspapers, the manu¬ 
script of books and other literary works, and other pai)ers of similar description. 

2. If any article of this class cannot be made to conform to the conditions herein pre¬ 
scribed, it may only be forwarded if fully prepaid at letter rates. 

Wrapping. —Commercial papers must be forwarded under band, or in an open envelope, 
or prepared in such a manner as to admit of being easily examined. 

Limit of weight. —The maximum weight of a packet of commercial papers is fixed at 
2 kilograms (4 lbs. 6 ozs.) 

Dimensions. —Packets of commercial papers are limited in size to 45 centimeters (18 
inches) in any one direction. 

Postage rate and prepayment. —The rate of postage on commercial papers is 1 cent 
for each 2 ounces or fraction thereof; and, while prepayment is optional, a postage of 
at least 5 cents must be prepaid, even .though the article weighs within 10 ounces. 

3. Insuficiently prepaid articles of all classes are chargeable with double the amount of 
the deficient postage, to be collected on delivery. 

Printed Papers.— “Printed papers” include (see exceptions below) newspapers and 
periodical works, printed circulars, books (stitched or bound), pamphlets, sheets of music 
(printed), visiting cards, address cards, proofs of printing (with or without the manu¬ 
script relating thereto) engravings, photographs (when not on glass or in frames con- 


POSTAL INFORMATION. 


101 


taming glass), drawings prd-board drawing models stamped in relief (except for Russia 
and Sweden), papers with raised characters fur the use of the blind, plans, maps catT 
annpuncements and notices of various kinds, whether printed, 
mfphn?pnf lithographed, and in general all impressions or copies obtained upon paper, 

F, pi ’ T by means of printing, lithographing, or any other mechanical 

piocess easy to recognize, except the copying press. 

The mechanical processes called chromography, polygraphy, heetography, papvro- 
graphy, velocigraphy, etc., are considered as “easy to recognize,” and copies^of papers 
produced by such processes are therefore required to be treated as “printed matter ” 

rr/pf post-office windows (not dropped in boxes) in 

lots of not less than 20 precisely similar copies. 

Exceptions—The following articles are excluded as “Printed papers (n) From mails 
to Kussia.—Newspapers and other political publications, unless addressed to members of 
the reigning Imperial famil.^ ministers of the Empire, or members of the Diplomatic 
at Russian post-offices; non-political publications, except those 
subscribed tor at Russian post-offices, or addressed to the Public Imperial Library, the 
Academy of Sciences, the higher educational establishments, or established book stores 
and books in the Russian language, published elsewhere than in Russia, {h) From’ 
mails to fepain.—Missals, breviaries, and other liturgical books pertaining to the Catholic 
religion; works of Spanish authors reproduced abroad in contravention of the law re¬ 
specting intellectual property, and reproductions of the hydrographic maps published 
by the Spanish ministrv of Marine. 

Foreign reprints of English copyright works sent to Great Britain and Ireland may be 
forfeited under the laws of that country at the instance of Her Majesty’s subjects who 
possess such copyright property. 

Cards bearing the title “Postal Card ” are not transmissible at the rate applicable to 
printed matter. 

2 . If any packet of printed papers cannot be made to conform to the conditions above 
prescribed, it may only be forwarded if fully prepaid at letter rates. 

Wrifmg permitted with Printed d/a«er.—Packets of printed matter must not contain 
any letter or manuscript note having the character of an actual and personal correspon¬ 
dence. The following, however, may be written in or on such packets without subjecting 
them to letter rates of postage 1. The signature of the sender or the designation of his 
name, of his profession, of his rank, of the place of origin, and of the date of dispatch. 
2 . A dedication or mark of respect offered by the author. 3. The figures or signs merely 
intended to mark the passages of a text in order to call attention to them. 4. Prices 
added upon the quotations or prices current of exchange or markets. 5th and lastly. 
Annotations or corrections made upon proofs of printing or musical compositions, aiid 
relating to the text or to the execution of the work. Printed offers of orders for books 
may have the offers or orders indicated thereon in writing by crossing out or under¬ 
scoring ; printed matter may bear manuscript corrections of typographical errors ; and 
invoices of bills may be enclosed in the same package with printed matter to which 
they relate without subjecting the packages to a higher rate of postage than would apply 
if they contained matter exclusively in print. 

Wrapping. —Printed matter must be made up in such a manner as to admit of being 
easily examined, and must be either placed under band, upon a roller, between boards, in 
a case open at one side or at both ends, or in an unclosed envelope ; or simply folded in 
such a manner as not to conceal the nature of the packet; or, lastly, tied by a string easy 
to unfasten. Address cards, and all printed matter presenting the form and consistency 
of an unfolded card, may be forwarded without band, envolope, fastening, or fold. 

Limit of Weight. —The maximum rate of printed matter is fixed at 2 kilograms (4 lbs. 

6 ounces). 

Dimensions. —Packets of printed papers are limited in size to 45 centimeters (18 
inches), in anyone direction, except that in mails to Germany and Great Britain; book 
packets and packets of other printed matter may measure not to exceed 2 feet in length 
or 1 foot in any other dimension. 

Postage Rate and Prepayment. —The postage rate on printed papers is 1 cent for each 
two ounces or fraction thereof, and, while full payment is optional, a postage of 1 cent 
must in all cases be prepaid. 

Insufficiently prepaid correspondence of all classes is chargeable with double the amount 
of the deficient postage, to be collected on delivery. 

Sample of Merchandise and Patterns. —Packets of patterns or samples of merchan¬ 
dise for dispatch in the mails to foreign countries are restricted to bona fide trade 
samples or specimens having no salable or commercial value in excess of that actually 


102 


POSTAL INFORMATION. 


necessary for their use as samples'or specimens. Goods sent for sale, in execution of an 
order, or as gifts, however small the quantity may be, are not admissible at sample rates 
and conditions. One article of a pair, such as one shoe, one glove, etc., may be sent as 
a sample. Any packet containing articles liable to customs duty, and all articles of a 
nature likely to soil or injure the contents of the mail bag or employees of the post-office, 
are forbidden to be sent by mail. The following are also specially prohibited : 

la mails to Roiimania. —Plants, such as trees, shrubs, bulbs, roots, etc. (Medicinal 
roots which are entirely dead, and seeds, may be sent as samples). 

In mails to Italy. —Living plants and any living portion of a vegetable, such as 
branches, bulbs, or roots ; samples of tobacco ; samples of raw or spun silk in excess (>f 
100 grammes (3I ozs.) weight. Precious articles and those subject there to customs duties, 
if sent in the mails to Italy, will be confiscated. 

2, If any article of this class cannot be made to conform to the conditions herein 
prescribed, it may only be forwarded if fully prepaid at letter rates. See also list of 
“ Prohibited Articles.” 

Writing permitted with Samples. —Samples of merchandise must not bear any manu¬ 
script other than the name or profession of the sender, the address of the addressee, a 
manufacturer’s or trade-mark, numbers, and prices, and marks to indicate the weight or 
size of the quantity to be disposed of. 

Wrapping. —Samples of merchandise must be placed in bags, boxes, or removable 
envelopes, in such a manner as to admit of easy inspection. 

Limit of Weight. —Packets of samples of merchandise must not exceed 250 grammes 
in weight (8f ounces), except that, by special agreement between the United States and 
France, Great Britain, Belgiuin, Switzerland, apd the Argentine Republic packets of 
samples of merchandise are admissible in the mails between the two countries up to 350 
grammes (12 ounces) in weight. 

Dimensions.— of merchandise must not exceed the following dimensions: 20 
centimeters (8 inches) in length, 10 centimeters (4 inches) in breadth, and 5 centimeters 
(2 inches) in depth, except that, by special agreement between United States and 
France, Great Britain, Belgium, Switzerland, the Argentine Republic, and Italy, packets 
of samples of merchandise are admissible in the mails, exchangeable between those coun¬ 
tries and the United States, if not exceeding the following dimensions: 30 centimeters 
(12 inches) in length, 20 centimeters (8 inches) in width, and 10 centimeters (4 inches) in 
depth. 

Postage Rate and Prepayment. —The postal rate on samples of merchandise is 1 cent 
for each two ounces or fraction thereof, and, while full prepayment is optional, a postage 
of at least 2 cents must be prepaid, even though the article weighs within 4 ounces. 

2. Insufficiently prepaid correspondence of all kinds is chargeable with double the 
amount of deficient postage, to be collected on delivery. 

Prohibited Articles.— 1 . In mails to all countries of the Postal Union, letters or 
packets containing gold or silver substances, coin, jewelry, precious articles, or those liable 
to customs duty in the country of destination, and those of a nature likely to soil or injure 
the contents of the mail bag or employees of the post-office. 

2. Postal cards or letters addressed to go around the world. 

^ 3. There is, moreover, reserved to the government of every country of the Union the 
right to refuse to convey over its territory, or to deliver, as well articles liable to the re¬ 
duced rate, in regard to which the laws or decrees which regulate the conditions of their 
publication, or of their circulation in that country, have not been complied with, as cor¬ 
respondence of every kind which evidently bears inscriptions forbidden by the legal enact¬ 
ments or regulations in force in the same country. 

4. Anything relating to lotteries. 

Re-forwarding. —1. All mailable matter of Postal Union origin (including such matter 
from Canada and Mexico) received in the United States may, under written order for re¬ 
direction, be forwarded from the United States Post-Office of original destination to any 
other United States Post-Office, or to any Postal Unior^ country, without charge of addi¬ 
tional postage therefor, or, if a registered article, without charge of an additional regis¬ 
try fee. 

2. Such matter, however, as has been addressed in the first instance to a post-office in 
the country of mailing, is chargeable on redirection with the same postage, less the sum 
prepaid, as would have been charged had it been addressed originally to the post-office of 
ultimate delivery, but, if registered, without additional registry fee. 

3. Any article returned to the sender for rectification or completion of its address is 
not considered, when mailed with a corrected or completed address, as re-forwarded 
matter, but as newly mailed, and consequently becomes liable to a new charge of 
postage. 


POSTAL INFORMATION. 


103 


Parcels Post.^ Parcels Post Contritions having been concluded between the United 
States and Jamaica, Barbadoes, the Bahamas, British Honduras, Mexico, the Hawaiian 
Kin^^dom (Sandwich Islands), the Leeward Islands, Colombia, Salvador, and Costa Rica 
the attention of postmasters and others is called to the following provisions thereof which 
apply in the United States to parcels of merchandise (other tfan samples) and ah otW 
aiticles not prohib^ed, which are exchanged between the United States and TamoieT 
through the post-offices of I^ew York and Kingston; between the United States and Bar- 
badoes through the post-offices of New York and Bridgetown; between the United States 

States and"teh^H"'!f between the United 

thf Unhcd post-o^ffices of New Orleans and Belize; between 

the United States and Mexico, Coli^bia, and Salvador through the post-offices of those 

United States^and the Hawaiian 
qfof I ^ J post-offices of San Francisco and Honolulu; between the 
Antigua^^ ^ Leeward Islands through the post-offices of New York and 

a parcel not exceeding 1 pound in weight, 12 cents; for every additional 
pound 01 fraction of a pound, 12 cents. The postage must, in all cases, be prepaid, and 
by means of postage stamps, which must be affixed by the sender; and no parcel will be 
accepted for transmission which is not sufficiently prepaid 
Dimensions and Weight.—^^ dimensions allowed for Mexico, Colombia and Costa Rica 
are. greatest length, 2 feet; greatest girth, 4 feet. The dimensions allowed for the other 
countries are: greatest length 3 feet 6 inches ; greatest length and girth combined, 6 feet; 
the maximum weight for all destinations, 11 pounds. 

/^rceZs.—How to be put up: Parcels must be securely and substantially packed, so they 
can besateiy transmitted in ordinary mail sacks, but must be so wrapped or enclosed as to 
permit their contents to be easily examined by postmasters and customs officers. Anv 
article adniitted to the domestic mails of the United States may be sent, except those men¬ 
tioned in the next paragraph. 

A letter or communication of the nature of a personal correspondence must not accom- 
pany, be written on, or enclosed with any parcel. If such be found, the letter will be 
placed in the mails, if separable, and if the communication be inseparably attached the 
whole package will be rejected. If, however, any such should inadvertently be forwarded, 
uie country of destination will collect double rates of postage according to the Universal 
1 ostal Union Convention. No parcel may contain parcels intended for delivery at an 
address other than that borne by the parcel itself. If such enclosed parcels be de¬ 
tected, they must be sent forward singly, charged with new and distinct parcel postage 
rates. 


Prohibited Articles.—T \\q following articles are prohibited from transmission under this 
arrangement: Publications which violate the copyright laws of the country of destination; 
poisons and explosive or inflammable substances; liquids and substances wffiich easily 
liquefy; confections and pastes; live or dead animals, except dead insects and reptiles 
when thoroughly dried ; fruits and vegetables and substances which exhale a bad odor; 
lottery tickets, lottery advertisements, or lottery circulars; all obscene or immoral arti¬ 
cles; articles which in any way damage or destroy the mails or injure the persons hand¬ 
ling them. 

Address and Mode of Posting .—parcel must be plainly directed, giving the name 
and full address^of the person for whom the parcel is intended. It must bear the words 
“ Parcels Post,” in the upper left hand corner, and the name and address of the sender. 
A parcel must not be posted in the letter-box, but must be taken into the post-office and 
presented at window to the postmaster, or person in charge, between the hours of 9 a.m. 
and 5 P.M. The sender will, at the time of mailing the parcel, receive a certificate of 
mailing from the post-office. 

Miscelhineons Information .—Packets of patterns or samples of merchandise for dis¬ 
patch in the mails to foreign countries are restricted to bona fide trade samples or speci¬ 
mens having no salable or commefiial value in excess of that actually necessary for tlieir 
use as samples or specimens. Hoods sent for sale, in execution of an order, or as gifts, 
however small the quantity may be, are not admissible at sample rates and conditions. 

Articles not specifically enumerated in postal conventionsnor in the United States postal 
laws and regulations as transmissible in the mails to foreign countries, or which are not 
homogeneous with those therein enumerated, are not entitled to be sent at the reduced 
rates of postage fixed for correspondence other than letters, but may be transmitted at 
letter rates of postage, fully prepaid, provided they are not absolutely excluded from the 
mails by the provisions of postal conventions, or by the laws and regulations. 

Samples of liquids, fatty substances, and powders, whether coloring or not (except such 


104 


POSTAL INFOPvMATION. 


as are dangerous, inflammable, explosive, or exhale a bad odor), are admitted to the mails 
exchanged between the United States and those foreign countries which admit such sam¬ 
ples to the mails they exchange with the other countries of the Universal Postal Union, 
provided said samples conform in manner of packing to conditions prescribed for matter 
of same class in Domestic Mails; and the whole package must not exceed, in weight 8| 
ounces, nor in size 8 X 4 x 2 inches, except those addressed to the Argentine Republic, 
Belgium, Prance, Italy or Switzerland, which may weigh not to exceed 12 ounces, and 
measure not to exceed 12x8x4 inches. i j r i 

I’he countries with which the samples in question may be exchanged, so tar as the 
Department has been advised, are as follows, viz.: Germany, Argentine Republic, Aus¬ 
tria, Hungary, Belgium, Bolivia, Brazil, Bulgaria, Cameroons (Territory of), Congo 

(State of), Costa Rica, Curacoa, and other Netherlands colonies, Denmark, Danish An¬ 
tilles, Dutch Guiana, Egypt, Spain and the Spanish Colonies, France, the French Colo¬ 
nies, Greece, the Hawaiian Kingdom, Hayti, British India, Italy, Japan, Luxemburg, 
Norway, the Netherlands, Netherlands East Indies, Peru, Portugal and the Portuguese 
Colonies, Republic of Honduras, Roumania, Salvador, Servia, Siam, Sweden, Switzer¬ 
land, Tunis (Regency of), and Turkey. , 

Prohibited Articles in Mails to all Foreign Countrim .—{a). Substances exhaling a bad 
odor, excluded from transmission in domestic mail as being in themselves, either from 
their form or nature, liable to destroy, deface or otherwise injure the contents of the mail 
bags or the persons of those engaged in the postal service, are prohibited from transmis¬ 
sion in the mails exchanged with foreign countries, as are also obscene, lewd, or lascivious 
books, pamphlets, etc., and letters and circulars concerning lotteries, so-called gift con¬ 
certs. etc., also excluded from domestic mails. 

[h). Certain articles other than those above mentioned, which from their nature or 
form are liable to destroy, deface, or injure the contents of the mail bags or the persons 
of those engaged in the postal service, may be transmitted in the mails to foreign coun¬ 
tries if bona fide trade samples and exchangeable in the mails with said countries, when 
inclosed in the form prescribed for such articles in domestic mails. 

(c). All articles prohibited from domestic mails are also excluded from circulation in 
the mails to or from foreign countries. 

'' Ship LettersF —Letters conveyed in vessels not regularly employed in carrying the 
mails (commonly called ‘'ship letters”), are subject to double rates of domestic postage 
(4 cents per ounce) on delivery. 

Packages excluded from Mails in Foreign Cbwu^r/es.~Packages containing articles of 
salable value, or dutiable goods, or exceeding the prescribed limit of weight or size, are 
frequently deposited in post-offices in Europe and elsewhere addressed^ to the United 
States, notwithstanding they are excluded from admission to Postal Union mails at less 
than letter rates by the terms of Universal Postal Union convention. When their char¬ 
acter is known, or they are not fully prepaid at letter rates, they are not forwarded from 
the post-offices where posted, ^nd this leads to complaint here by the addressees. It should 
be understood that the non-receipt of such packages is usually to be explained by their 
detention, for the reasons stated above, at the office of mailing, and inquiry concerning 
them should be addressed there. When such unmailable packages are deposited in a 
post-office in Germany, they are given in charge of an express company for transportation 
to the United States outside the mails, and are delivered to agents of the express com¬ 
pany, and by them to the addressees, with express and customs charges payable thereon. 

Invalid Postage Stamps on Foreign Mail Matter .—Mail matter occasionally reaches 
the United States from foreign countries which is apparently fully prepaid, but on which 
postal charges are nevertheless made and collected on delivery. This is explained by the 
tact that the stamps intended to serve in prepayment are not valid for the payment of 
postage from the country of origin. United States stamps are useless for prepayment of 
postage on such letters, as are also postage stamps issued by the Kingdoms of Bavaria 
and Wurtemburg, which are intended for prepayment there of inland postage only ; and 
letters from those kingdoms, if not prepaid by postage stamps issued by the Imperial 
Post-office Department of Germany, are treated as wholly unpaid, all other postage stamps 
being ignored. Postage stamps of no foreign country are recognized when affixed to 
“ ship letters ” arriving in the United States. 

Dutiable Articles Received in Foreign Mails. —Customs officers are assigned to duty 
at the proper post-office for the seizure of dutiable articles arriving in the mails from 
foreign countries. All unsealed packages containing such articles are seized by them ; 
and when letters, sealed packages,_ or packages the wrappers of which cannot be removed 
without destroying them, are received in the United States from a foreign country, and 
there is reason to believe they contain articles liable to customs duties, the customs offi- 


POSTAL INFORMATION. 


105 


cers are notified of the receipt of such letters or packages, and tlieir several addresses ; 
and It any letter or package of this character be addressed to a person residing within the 
delivery of this office the addressee thereof is notified that such letter or package has 
been received, and is believed to contain articles liable to customs duties, and that he 
must appear at the office of the customs examiners in the post-office buildin^^ within a 
time not exceeding twenty days from the date of said notice, and receive and open said 
letter in their presence. 


FOREIGN POSTAGE TABLE. 


To the following countries and colonies, which, with the United States and Canada, 
comprise the Universal Postal Union, the rates of postage are as follows : 


Letters, per 15 grammes (I ounce), prepayment optional, . . 5 cts. 

Postal cards, each,.2 cts. 

Newspapers and other printed matter, per 2 ounces, . . . 1 ct. 

{ Packets notin excess of 10 ounces, . . 5 cts. 

Packets in excess of 10 ounces, for each 2 ounces, 
or fraction thereof, . . . . 1 ct. 

j Packets not in excess of 4 ounces, . 2 cts. 

Samples of merchandise ^ Packets in excess of 4 ounces, for each 2 

i ounces or fraction thereof, . 1 ct. 

Registration fee on letters or other articles, . . . .10 cts. 


Ordinary letters for countries of the Postal Union (except Canada and Mexico) must be 
forwarded, whether any postage is prepaid on them or not; but at least 5 cents must be 
paid on each packet of commercial papers and at least 2 cents on each packet of samples 
of merchandise. 


Argentine Republic, including eastern parts 
of Patagonia and Terra del Fuego and 
Staten Island. 

Austria-Hungary, including the principal¬ 
ity of Lichtenstein. 

Bahamas. * 

Barhadoes, TL Z* 

Belgium. 

Bolivia. 

Bermudas. 

Brazil. 

British Colonies on West Coast of Africa 
(Gold Coast Lagos, Senegambia, and 
Sierra Leone). 

British Uo/oii/e-s in West Indies, viz. : An- 
tiirua, Dominica. Montserrat, Nevis, St. 
Christopher, and the Virgin Isles. 

British Uolonies in West Indies, viz.: 
Grenada, St. Lucia, Tobago and Turks 
Islands. 

Bidtish Guiana. 

British Honduras.'^ 

British India : Hindustan and British Bur- 
mah (Aracan, Pegu and Tenasserim), 
and the Indian postal establishments of 
Aden, Muscat, Persian Gulf, Guadarand 
Mandalay. 

Bulgaria, principality of. 


Ceylon. 

Chili, including western parts of Patagonia 
and Terra del Fuego. 

Colombia, TJ. S. of.* 

Congo, Independent State of. 

Costa Rica.* 

Danish Colonies of St. Thomas, St. Croix 
and St. John. 

Denmark, including Iceland and the Faroe 
Islands. 

Dominica, Republic of 

Ecuador. 

Egypt, including Nubia and Soudan. 

Ealkland Islands. 

France, including Algeria, the principality 
of Monaco and French post-office estab¬ 
lishments at Tunis, Tangier (Morocco), 
and at Shanghai (China), Cambodia and 
Ton quin. 

French Colonies: 

1. In Asia, French establishments in 
India (Chandernagore, Karikal, Mahe, 
Pondicherry and Yanaon) and in Cochin 
China (Saisron, Mytho, Bien-Hoa, Poulo 
Condor, Vingh-Long, Hatien, Tschan- 
dok). 

2. In Africa: Senegal and dependencies 
(Goree, St. Louis, Bakel, Dagana), May- 


* Merchandise may lie sent by Parcel Post—12 cents a pound or fraction thereof. Limit of 
weight, 11 pounds. Mail at Window. 






106 


POSTAL INFORMATION. 


otte and Nossi-be, Gaboon (including 
Grand Bassam and Assinie), Reunion 
(Bourbon) Ste. Marie and Tamatave, 
Madagascar and Obock, east coast. 

3. In America: French Guiana, Guade¬ 
loupe and dependencies (Besirade or 
Deseada, Les Saintes, Marie Galante and 
the north portion of St Martin), Marti¬ 
nique, St. Bartholomew, St. Pierre and 
Miquelon. 

4. In Oceanica: New Caledonia,Tahita, 
Marquesas Islands, Isle of Pines, Loyalty 
Islands, the Archipelagoes of Gambier, 
Toubouai and Tuamotou (Low Islands). 

Germany, including the Island of Heligo¬ 
land. 

German Protectorates: Teri-itory of Cam- 
eroons (or Kameroun), West Coast of 
Africa : Territory of the New Guinea 
Company (in Papua); Territory of South¬ 
west Africa (Grand Namaqua, the Hama- 
vas Country and the southern portion of 
Ovambo, between Cape Colony and 
Angola); Territory of Togo, Western 
Africa; the Marshall Islands, in the 
Pacific Ocean. 

Great Brita.m and Ireland, including Gib¬ 
raltar, Malta, the dependencies of Malta 
(Gozzo, Comino and Cominotto) and 
the Island of Cyprus. 

Greece, including the Ionian Isles. 

Greenland. 

Guatemala. 

Hawaii.* 

Hayti. 

Honduras, Republic of, including Bay 
Islands. 

Hong Kong, and the post-offices maintained 
by Hong Kong at Kiung-Chow, Canton, 
Swatow, _ Amoy, Foochow, Ning-Po, 
Shanghai and Hankow (China). 

Italy, ^ including the Republic of San 
Marino, the Italian offices of Tunis and 
Tripoli, in Barbary, and Assab, Abyss¬ 
inia. 

Jamaica. * 

Japan, and Japanese post-offices at Shang¬ 
hai (China), and at Fusam-po, Genzan- 
shin and Jinsen (Corea). 

Lahuan. 

Leeward Islands.* 

Liberia. 

Luxemburg. 

Mauritius and dependencies (the Amirante 
Islands, the Seychelles and Rodriguesi 

Mexico.*'\ ■ 

Montenegro. 

Netherlands. 

Neiherland Colonies: 

1. In Asia: Borneo, Sumatra, Java 
(Batavia), Billiton, Celebes (Macassar), 


Madura, the Archipelagoes of Banca and 
Rhio (Riouw), Bali Lombok, Sumbawa, 
Flores, the southwest portion of Timor 
and the Moluccas. 

2. In Oceanica : The northwest portion 
of New Guinea (Papua). 

3. In America: Netherland Guiana 
(Surinam) Curacoa, Aruba, Bonaire, 
part of St. Martin, St. Eustatius and 
Saba. 

Newfo un dlan d. 

Nicaragua. 

Norway. 

Paraguay^ 

Persia. 

Peru. 

Portugal, including the Island of Maderia, 
and the Azores. 

Portuguese Colonies: 

1. In Asia: Goa, Hamao, Hiu, Macao 
and part of Timor. 

2. In Africa: Cape Verde, Bissao, 
Cacheo, Islands of St. Thome and 
Prince’s, Adjuda, Mozambique and the 
province of Angola. 

Roumania (Moldavia and Wallachia). 
Russia, including Grand Duchy of 
Finland. 

Salvador. * 

Servia. 

Siam. 

Spain, including Balearic ^ Islands, the 
Canary Islands, the Spanish possessions 
on the north coast of Africa (Ceuta, Penon 
de la Gomera, Alhucemas, Melilla, and 
the Chaffarine Islands), the Republic of 
Andorra, and the postal establishments 
of Spain on the west coast of Morocco 
(Tangier, Tetuan, Larrache, Rabat, 
Mazagan, Casablanca, Saffi and Moga- 
dore). 

Spanish Colonies : 

1. In Africa : Islands of Fernando Po, 
Annobon and Corisco. 

2. In America: Cnha, and Porto Rico. 

3. In Oceanica : The Archipelagoes of 
the Mariana (Ladrone) and .the (jarolin^ 
Islands. 

4. In Asia: The Philippine Archipelago 
(Luzon with Manilla, Mindanao,Palawan, 
Panay, Amar, etc.). 

Stra.its Settlements (Singapore, Penang and 
Malacca.) 

St. Vincent, W. I. 

Sixeden. 

Switzerland. 

Trinidad, W. I 

Turkey (European and Asiatic). 

Uruguay. 

Venezuela. 


P03t-12 cents a pound or fraction thereof. Limit of 

weight, 11 pounds. Mail at Window, 
t Same as United States (except merchandise must be sent by Parcel Post). 









POSTAL INFORMATION. 


107 


I-OSUI Union ^ All correspondence to these countries must be fully nrenaid 

LeUe l 12 cente ier iTalf nuncP^™ Australia and Tasmania: 

samples of met^Sire^Tufs foTS^ -'d 

npr Orange Free State, St. Helena and Ascension • Letters 15 cents 

newspapers. 5 cents per 4 ounces; other printed matter and’sarnies 7 ce^ts ^er 2 

China (in British mail via Brrndisi): Letters, 13 cents per half ounce • newsuaners 5 
^ printed matter and samples of merchandise 4 cents for 

each 2 ounces To Shanghai via San Francisco : Letters, 5 cents Ter half ounc? new J 

caTds^Ycelite.^^'' of merchandise, 1 cent per 2 ounces ! postal 

Fiji Islands : Letters, 5 cents per half ounce; newspaners 2 cents a cnnr • nthpi* nrlnto^ 
matter, 2 cents for each 2 onnoei Samples not admittrd ’ 

Madagascar (except St. Marys, Tamatave and Majunga): Letters, 13 cents per half 

rrrhl„di:!'’4Ss&to:rees.' -“P'- 

Morocco (except Spanish possessions on West Coast): Letters, 15 cents per half ounce • 
printed matter and samples of merchandise, 2 cents for each 2 

Mexico and Canada. 

Mexico—rnmer mailed in the United States addressed to Mexico is subject to the 
same rates and conditions as it would be if it were addressed for delivery in the 

United States, except that articles of miscellaneous merchandise (fourth class matter) not 
sent as bona fide trade samples are required to be sent by “Parcel Post,” and that the 
following articles are absoliitel.y excluded from the mails without regard to amount of 
postage prepaid, or the manner in which they are wrapped viz * 

All sealed packages other than letters in their usual and ordinary form ; all packages 
(including packaps of second class matter, which weigh more than 4 lbs 6 ozs ) except 
such as are sent by Parcel Post; liquids, pastes, confections and fatty substances; publi¬ 
cations which violate any copyright law of Mexico. 

Samples of merchandise: Packets not in excess of 4 ounces, 2 cents. Packets in 
excess of 4 ounces, for each 2 ounces, or fraction thereof, 1 cent. 

Canada.—Matter mailed in the United States, addressed to Canada, is subject to the 
same postage rates and conditions as it would be if it were addressed for delivery in the 
Unit,ed States, except that the following articles are absolutely excluded from the mails 
without regard to the amount of postage prepaid, or the manner in which they are 
wrapped, viz. : 

All sealed packages other than letters in their usual and ordinary form; all packages 
•except single volumes of printed books and packages of second-class matter which weigh 
more than 4 lbs. 6 ozs. ; publications which violate any copyright law of Canada. 

Unsealed packages of “ Commercial papers,” shall be admitted to the mails dispatched 
from this country to Mexico and Canada at the same rate of postage, and subject to tlie 
s-ime conditions as to weight and dimensions, as apply to Commercial papers in the mails 
dispatched to other countries of the Universal Postal Union. 


108 


MANIFESTS AND CLEAEANCES. 


MANIFESTS AND CLEARANCES. 


CIRCULAR 

7c Collector and Surveyors of Customs on the Northern^ Northeastern^ and 
Northwestern Frontiers of the United States. 


Treasury Department, September 26,1865. 

Ilf order to secure uniformity in the practice of Customs Officers on our northern, north* 
eastern, and northwestern frontiers, in regard to manifests and clearances, this Department 
deems it advisable to issue the following instructions ; 

The second section of the Act of July 14, 1862 (12th Stat., 572, Chap. CLXIX), author¬ 
izes “ Collectors and Surveyors of the collection districts on the said frontiers to keep on 
sale blank manifests and clearances required for the business of their districts;” and it is 
the duty of these officers to see that these documents are in proper form and properly exe¬ 
cuted. 

By the first section of the same Act (12th Stat., 571), the master or manager of a vessel, 
enrolled or licensed for carrying on the coasting trade on these frontiers, is required, ‘‘before 
the departure of his vessel from any port,” to “ file a manifest of his cargo with the col¬ 
lector, and obtain a clearance which clearance, it is the custom generally, to indorse on 
a duplicate of the manifest. 

If the vessel, on her passage, touches at any intermediate port of the United States, and 
there either lades or unlades any goods, the master or manager is, by the same section, re¬ 
quired to report to the collector of such intermediate port such arrival, and produce his 
manifest (the duplicate above referred to), and the collector (of the intermediate port) is 
required to certify on such manifest a description of the goods so laden or unladen at his 
port, and return the manifest to the master or manager ; and when the vessel arrives at the 
port at which the unlading of her cargo is completed, the master or manager must deliver 
to the collector there the manifest, “to be placed on file in his office.” As this act does not 
define the nature or form of the documents in question, we must refer to prior enactments 
for light. 

By the third section of the Act of March 2, 1831 (4th Stat., 487, Eev. Laws, 346), entitled 
“ An Act to regulate the foreign and coasting trade on the northern, northeastern, and 
north western frontiers of the United States, and for other purposes,” which section provides 
for the enrolment and license ot vessels navigating the waters on those frontiers otherwise 
than by sea^ and authorizes them “ to be employed either in the coasting or foreign tradef 
these vessels are made, “m every other respecty liable to the rules, regulations, and penalties 
now (March 2, 1831) in force, relating to registered vessels on our northern, northeastern, 
and northwestern frontiers.” 

What are those “rules, regulations, and penalties,” touching the subject under consider¬ 
ation? 

The one hundred and sixth section of the Collection Act of 1799 (1st Stat , 702, Eev. 
Laws, 133) provides that all vessels and vehicles arriving in districts on those frontiers with 
dutiable goods, shall be provided with ^Hike manifests,'^ that “like entries shall be 
made;’ and that “the powers and duties of officers of the customs shall bo exercised 
and discharged in like manner” as prescribed by the same act in regard to importations 

in vessels from the seay ^ 

The requisites of such manifests, as defined by the twenW-third section of the same act 
(1st Stat., 644, Eev. Laws, 77), are: 

1st. That they shall be in writing^ and signed by the master or other person in charge of 
the vessel: and shall set forth— 

2d. Ihe names of all ports and places of embarkation and destination of the cargo. 

3d. The “name, description, built, ionnage,” and home port of the vessel. 




MANIFESTS AND CLEARANCES. 


109 


4th. The names of the owners of the vessel, according to her register • the name of the 

“rn^s to" tr"s rrChintf r”“ iVoriptioroTcUlifn! 

ing between cabtn and.stLlagl «'l passengers,distinguish 

thCTeof'^irlee"n‘!m? f" *'’« Harks and numbers 

baggag^ oTeaeb passengrr"'""’”® description of the 

lar in'fdrmtlion" carefully the section itself for more particu- 

The one h^undred and eleventh section of the same act (1st Stat., 704, Rev Laws 1.341 
provides “ That in cases where the forms of official documents, as prescribed by this let’ lUll 

o&serwf^, according to the true spirit, meaning, and intent 
Ihet^f, no penalty or forfeiture shall be incurred by a deviation therefromd' 

14 iftc 9 but little difficulty in ascertaining what was meant by the act of July 

14, 1862, as respects vessels of the United States arriving at our ports on the frontiers vL 
ferred to, with dutiable goods; and although the status of such vessels going from district 
to district, with goods exclusively of the growth or manufacture of the United States, is not 
equally clear there seems to me to be no doubt that, in regard to both classes of vessels,du- 
plicate manifests of the whole cargo, substantially as prescribed by the twenty-third section 
ot the act of 1/99, are reqdired to be delivered to the collector of the port of departure- 
one of which IS to be hied m his office, and the other returned to the master, with a clear¬ 
ance indorsed thereon ; that arrivals at intermediate ports are to be reported, and goods 
aden or unladen there to be entered on the manifest remaining in the master’s hands! and 
that this manifest is to be filed at the port where the unlading is completed. That, as to the 
form and execution of the manifest, it is sufficient, if the spirit of the law be complied with • 
that the one great object of the act of 1799 was to secure the payment of duties on foreio-n 
importations, and when there is no reason to suppose, from the papers or transactions of 
masters, that they designed to evade or thwart that object, they are not to incur penalties or 
forfeitures by a deviation from the prescribed forms; that the penalty upon the owners for 
neglecting to file manifest, obtain clearance, report arrival and lading or unlading of goods 
at intermediate ports, or to deliver manifest to be filed at the port of destination, as required 
by the first soction of tho said act of July 14, 1862, is a fineot one hundred dollars, imposed 
by the sixth section of theact to prevent smuggling/'&c., passed June 27, 1864 (i3th 
Stat., 198), and that no penalty is imposed by either of these tvjo sections for unladino- goods 
without a permit. ^ 

_ The penalty for unlading foreign goods without a permit is prescribed by the fiftieth sec¬ 
tion of the act of 1779 (1st Stat., 665, Rev. Laws, 96), the provisions of which, as we have 
seen, are extended to ports on our northern frontiers by the one hundred and sixth section 
of the same act. There seems to be no authority for imposing a penalty upon coasting ves¬ 
sels on those frontiers for unlading, without a permit, goods of the growth or manufacture of 
the United States. Such, at least, was the law prior to the passage of the Act of June 17, 
1864 (13th Stat., 134), which repeals the act of 1831, above referred to, and changes the 
phraseology of the proviso to the third section thereof, so as to read “ Provided, that such boat, 
sloop, or vessel shall be, in every other respect, liable to the rules, regulations, and penalties 
now in force, relating to registered and licensed vessels.” Does the first section of this act 
containing this proviso change the prior law? I think no.t. The general laws in regard to 
licensed vessels are so diflferent from those regulating registered vessels, that to hold the 
vessels on our northern fronties subject to both, would "involve the question in endless diffi¬ 
culties and absurd conflicts. The concluding words of the proviso must, i.T my opinion, be 
taken in a restricted sense, and held to mean the rules, regulations, and penalties then in 
force relating to United States vessels navigating the waters of those frontiers otherwise 
than by sea, and authorized by their papers to engage in both the foreign and coasting trade ; 
Sind this trade I hold to be in no way governed by the Coasting Act of 1793. 

As the Secretary of the Treasury alone is vested with authority to prescribe regulations 
and remit penalties under these acts, customs officers should correspond directly with him 
upon questions relating to the same. 

H. McCulloch, 

Secretary of the 


MISCELLANEOUS 


DECISIONS AND REGULATIONS. 


1. Imported foreign fabrics, bleached and printed in the United States, do not thereby become 
manuxactures of the United States, so as to be legally exempt from -duty on re-importation into 
the United States. {Tr. Beg., 1857, p. 571.) 

2. Dutiable mei’chandise imjiorted into the United States, and afterwards exported, although 
It may hap pmd duty on the first importation, is liable to duty on every subsequent importa- 
tion into the United States. {R. R., pt. iv., art. 149; see also Regs. 1864, art. 467.) 

3. Manufactures in this country from foreign material, if exported with drawback or return 
duty, are dutiable if re-imported. (S. S., 1037.) 

free ^^duty^ ^(S^^ warehouse for repair, with privilege to export in bond, 

^ 5. Domestic alcohol in ^nd cannot be transferred to manufacturing bonded w'arehouse, to use 
m mapfacture of medicinal preparations for export, without prepayment of internal revenue 
tax. (o. o., 1839.) 

taken from the bottom of a foreign vessel at Demerara, and imported 
States, held to be dutiable, although of domestic manutacture and placed on 
the bottom of the vessel here. (S. S., 1783.) 

7. Samples of Goods. The class of articles under this title, considered by the Department as 
admissible free of duty, must be only such as small strips or pieces of silk, cotton, or other 
fabric ; pall quantities of raw material, and, generally, articles of any description having little 
p no intrinsic value as merchandise; in regard to which the proper officers of the customs in 
their examinations, are to exercise a reasonable discretion ; it being understood that articles of a 
certein value, althpgh imported under the designation of samples, such as pieces of carpeting 
which frem their size and form are suitable for and sold as rugs, or bedsides, etc., cannot be ex- 

fS examtoSiou! sslj ‘ appraiser’s office 

Certain so-called samples, consisting of pieces of worsted reps, suitable for small shawls cra- 
jS’tTdufy ^(S^’s ^1385 therefore, an actual commercial value, were held to be sub- 

b. Samples Accompanying Invoices. 

Treasury Department, July 29, 1876. 

The following circular letter, issued by the Department of State, is published for the informa¬ 
tion and guidance of customs officers: 

“ Department op State, Washington, July 10, 1876. 

“ To the Consular Officers of the United States in Great Britain, 

France, Switserland, Italy, Austria, Belgium, and Germany. 

“ GpTLEMp; The Secretary of the Treasury, in a letter to this Department, has represented 
that the samples of merchandise to be imported into the United States from the countries above 
mentioned, which are usually deposited in the consulate, would be of greater service in pre- 
pnting frpds on the revenue, if the whole or a portion of them were forwarded to the col¬ 
lector of the port to which the merchandise is destined, at the same time with the triplicate in 
voice It IS stated that it does not appear to be expedient to require samples of all merchandise 
specified in the invoices, to be forwarded in this manner; hut tliat it will be sufficient to trans¬ 
mit with the triplicate invoice, when practicable, tlie samples (or a portion of the samples in 
each case) that are usually deposited at the consulates, under existing regulations, or which niav 
properly be called for by tlie consul in his discretion, where reason therefor exists, and where 
the same can conveniently be sent. It is further stated that it is not expected that samples of 
considerable hulk or weight, or of a fragile nature, should ordinarily be forwarded; and that in 
cases of doubt whether a sample should be attached to the invoice, the decision mky be left to 
the discretion of the consular officer. ^ 

The course above set forth being recommended for adoption by the Secretary of the Treasnrv 
you are instructed to comply therewith so far as may be possible in respect of invoices mid 
samples at your several consulates, and do what may be in your power to assist the revenue offi¬ 
cers of the Government in the direction referred to, by requesting samples in cases where they 
may be useful, and forwarding the same. or' wuciu tuoy 

“ I am, gentlemen, your obedient servant, 

(Signed) “ John L. Cadwalader, 

“Assistant Secretary.” 

( 110 ) 




TREASURY DECISIONS AND REGULATIONS. Ill 

instructions contained in the circular, 
office. (S. S., 2909.) “‘‘•‘“y P>-*<=ed with the proper invoices filed in the collector’s 

are dutiable. (S. S., 2156.) ’ although mteuded for use as models for patterns, 

th?iOT0i?MsX23»3J hy separate charges made thereon in 

The Preservation of Samples of Dutiable Merchandise. 

Or, ar.A o^ ^ r. Teeasury DEPARTMENT, August 19, 18 

cie:Tiir4»r:nt;:l2:dln^^ 

duJ^ *“ offii:S"t:\:issrgnt ‘t^o it 

2930.T^^ purpose will be furnished by the Department. (S. S. 

c. Sample Cards. 

rp. „ . Treasury Department, November 11, 1876 

offl^cers“’“trcL“SL'“nilrht^^^ Department, is published for the information of 

« rp ^ y I^epaetment of State, Washington, D. C., October 16, 1876. 

10 the Consular Officers of the United States in Great Britain, 

Switzerland, Italy, Austria,‘Belgium, and Germany. 

voigwhfcrcXryS 

suitable for the pin poses of the customs officers, aud the Secretary of the Treasury has requested 
that instructions upon the subject may be addressed to you. J-reasury nas requested 

, directed to forward, in future, all samples in the manner suff^ested 

where it is possible to do so, and, to aid you in doing so, I incloL herewith a form of efrd to 

wiiefpracS way, and by which you will be governed 

“ The samples should not, as a rule, exceed the size of the card, which measures seven and a 
quarter inches long and four inches wide, and where the sample exceeds in size the dimensions 
of the card, the latter should ^be attached to the sample, with a tag or otherwise. 

“ I am, gentlemen, your obedient servant, 

“John L. Cadwalader, 

“ Assistant Secretary.” 

consular officers, from the practice directed in this circular, or that 
alluded to in Department s Circular No. 94, current series, may be reported by officers of the cus¬ 
toms, to the end that tlm matter may be brought to the attention of the Secretary of State if 
thought proper by the Department. ^ oudite, ii 


Collectors of Customs and others. 
(S. S., 3015.) 


Lot M. Morrill, 
Secretary. 


8. Horse stolen in Canada and brought to the United States, and sold to a party who not 

knowing Hie horse was stolen, paid duty tliereon; reclaimed by owner and taken baA to 
Canada. Held not to be an aiportatvm’' within the meaning of the law, and duty refunded 
(8. 8., 515.) " * 

9. Sea stores, a. “An excess of sea stores in vessels arriving from foreign ports, and all arti¬ 

cles purchased abroad for sale on board a vessel as saloon stores or supplies, are dutiable and must 
be duly entered on arrival.” {Regs., 1874, art. 481.) ^ musi 

Sea stores saved fpm wreck are exempt from duty. (S. S., 566.) 

b. Sea stores, foreign. Collectors are the judges of proper complement, estimated accordin®- to 
length of voyage and number of crew. Excess dutiable. (S. S., 1120.) 

c. If transferred from one vessel to another, are dutiable. (S. S., 1156.) For rules as to sea 
stores, tuel, etc., bought in Canada by American coasting vessels, see S S 1193 

10. .BaZtot, when dutiable. {See S. S., 1424 and 1542.) Iron kentledge, used for ballast landed 

from wreck, dutiable. (S. S., 1440.) ’ 

1089 )^' goods in bond by freezing not a “casualty” under paragraph 1946, pt. I. (S. S., 

b. Excessive damage or rust to iron, etc., by wreck or other extraordinary cause, may be al¬ 
lowed for under the general law. (S. S., 1138.) ^ 


112 


TKEASURY DECISIONS AND REGULATIONS. 


c. Fruit so damaged on voyage as to be worthless, to be treated as if not imported. (S, S., 

V ' M .) 

d. Damage reported ou goods in store, which have once been examined without observation or 
report of such damage, will not he allowed except in extreme cases. (S. S., 1890.) 

e. Damage to outer coverings of importations. No allowance for. (S. S., 2270.) 

/. No damage allowed on salt, for dirt or other foreign matter not received on voyage of im¬ 
portation. (S. S., 2955.) 

12. Vessels and materials for. a. The materials of a condemned foreign vessel, broken up and 
dismantled in the United States, whether used in the United States or exported, are not an im¬ 
portation within the meaning of the law, and therefore not dutiable. (S. S., 563.) 

b. Certain machinery of a vessel, winter-bound in the United States, exported for repairs, held 
to be dutiable on its return. (S. S., 567.) 

c. Foreign vessels losing rudder or stern-po.st, or breaking shaft, and arriving at a United 
States port in distress, cannot import others to replace these articles here free of duty. {Sept. 26, 
1867, and Map 7, 1870, N. Y.) 

d. For regulations as to withdrawal of shipbuilding materials under paragraphs 1813-14, see 
Treas. Regs., 1874, arts. 747 to 755. 

e. The words “iron and steel” in 1813 qualify or limit all the articles enumerated in the pro¬ 
vision, to wit, “ rods, bars, spikes, nails, and bolts.” Yellow metal holts are therefore not included. 
(S. S., 1532.) But yellow sheathing metal is. (S. S., 1238.) 

/. Yellow sheathing metal used under 1813, worn out, and removed from vessel in the United 
States, is not dutiable. (S. S., 1533.) 

g. The term “ ship timber ” in 1659 includes only such timber as is evidently used for the frame 
or keel of a vessel, or its masts or spars, and not boards and planks used in finishing it. (S. S., 
1343.) Oak timber, commercially known as ship timber, is included, although it was intended 
in part for other uses. (S. S., 1707.) Not so as to oak plank which can be put to other uses. (S. S., 
1719.) 

h. Eepairs (including the materials for) made in a foreign port to a United States registered 
vessel engaged in the foreign and coasting trade by sea, not dutiable. (S. S., 1753.) 

13. Importations for Foreign Embassies. —The exemiition from duty accorded by comity to all arti¬ 
cles intended for the personal or family use of foreign ambassadors, ministers, or charges 
d’affaires to the United States, is not extended to the importations of secretaries of legation, 
attaches, or consuls. {July 11, 1866, H. F. S.) 

14. Definition. —Per centum additions to or reductions of rates of duty are estimated upon the 
amount of duty ; per centum additions to duties upon imports “ad valorem” are estimated upon 
the appraised value of the goods. {Oct. 18, 1861, Norfolk.) 

15. Force of Departmental Decisions. —When the Secretary of the Treasury has deliberately 
adopted a certain construction of any particular act of Congre.ss, which construction must neces¬ 
sarily govern the entire administration of his Department so far as it relates to the subject-mat¬ 
ter of such act, such construction ought, until set aside by superior power, to have the same 
binding force as the original act. The Department is in duty bound to adhere to it until thus 
set aside, and the only authority which it is incumbent upon the Secretary of the Treasury to 
recognize as such superior power is a decision of the court of last resort, or the repeal, amend¬ 
ment, or legislative construction of the act itself. (S. S., 653.) 

Where a decision of the Department is made, either lowering the rate of duty previously ex¬ 
acted, or advancing the same, such decision will be held applicable to all subsequent withdrawals 
from warehouse, for consumption, of the same kind of goods, notwithstanding that protests and 
appeals may not have been made against the original liquidations of the entries of the goods. 
(S. S., 1524.) 

16. Articles in Bulk. —Questions having arisen relative to the meaning of the term “ articles in 
bulk,” as used in tbe 29th section of the Act of July 14, 1870, and in section 2990 of the Eevised 
Statutes (see ante. Part I., 1952), relating to the entry of dutiable merchandise for immediate 
transportation to an interior port without appraisement, the following general rules were 
prescribed September 25, 1876, for the information and guidance of officers of the customs : 

I. The commercial signification of the term “ in bulk,” viz., that it has reference to such arti¬ 
cles as are usually packed or stowed in the importing vessel in a loose state as contradistinguished 
from “package-goods,” or those inclosed in boxes, barrels, bundles, and the like, is, in view of 
the intent of the act referred to, deemed by the Department as necessarily qualified by the con¬ 
dition annexed to the privilege by the terms of the Act itself, viz., that such an examination of 
the merchandise may be made as will satisfy the customs officers that the same corresponds with 
the manifest and invoice. 

IT. While, therefore, the Department holds generally that only such merchandise as is either 
inclosed in boxes, barrels, or other outside coverings or wrappers, duly marked and numbered, or 
put up in separate and distinct bundles or packages, also duly marked and numbered,’ in 
such manner as to admit of satisfactory identification, is entitled to the privileges of the Act, it 
nevertheless reserves the right to designate, from time to time, such particular articles com¬ 
monly shipped in bulk as majq under suitable conditions, be deemed fairly within the scope and 
intent of the Act. 

III. In accordance with the views above expressed, the Department hereby designates railroad 
and bar-iron, when the number of rails or bars is duly specified in the consular invoice, and 
found on examination to be correct, as entitled to the privilege of immediate transportation as 
aforesaid: Provided, however, That there shall not be any noticeable disparity in the size and 
weight of the respective rails or bars. (S. S., 2980.) 

17. Countable Goods.—The provisions of law imposing duty on certain descriptions of goods, ac¬ 

cording to the count of threads, apply to all cases where such count can be ascertained with suffi¬ 
cient accuracy for the purpose of classification by means of the magnifying glass commonly used 
for such purpose. ^ 


TREASURY DECISIONS AND REGULATIONS. 


113 


above stated. (S S 1478 “ threads, provided they come within the rule 

21. Carrying-trade on JSorthern Frontiers .—Although the Eee-nlatinns: nf i« 7 ri oA'y\ 

5 =SS!^S 

imedefrp^rr (l‘rS.T ' ''y - -rs through Cauii:“to TnoTer 

Free goods, part of an importation intended for an interior nort 
(S. destination under the internal transportation laws, paragraphs 1952 to 1955! 

Attorney-General of the United States having given an oninion 

1870 ^^elsed'tobe of'inW ts, specified in section 22 of the^ct of Jul/ 14th, 

S fitr lft 7 o at the period when the provision in the 5th section of the Act of 

rvf Department concurred therein and there- 

pon decided that household effects of persons arriving in the United States from foreign 
countries, which were in use abroad for not less than one year, and whLh are not intended fTr 
fs.^S ,^1814^^^^'^ persons, nor for sale, were exempt from duty, without limitation as to value. 

- arriTaTTs immigrants must be imported within six months before or after the owner’s 

arrival. (S. S., 1296. See also Carnages,^’ etc., post. No. 194.) 

■A. Measurement of Lumber. —“Board measure” being synonymous with “inch measure ” all 

tlXk meaLre,” whetlmr oveJ- or unTerTe inch 

^ o- ’r ^duced to inch measure for the assessment of dutv thereon. (S. S. 1770 ) 

nnt merely give the aggregate value of the several"’crates with¬ 

out specify ing the items contained therein, not being such as are required by law, will, when 

and void, and entry of the earthenware refused until proper in¬ 
voices are obtained and produced by the importers (the merchandise in the meantime^ being 
treated as^^unclaimed), or it may be admitted upon giving bonds to produce proper invoiced 

26. Salt for Curing Fish. Seal skins being held to be the product of fisheries, salt may be with- 
arawn for curing the same, under the limitations prescribed in 1980. (S. S., 1276.) 

But no< so as to salt to be used in curing or preserving “pogie chum ” ’or other fish for the 
manufacture of manures or fertilizers therefrom, the Department holding the provision to be 
limited to salt used in the curing of fish for consumption as food. (S S 1815 ) 

27. Certified invoices, used to make entry at ports of first arrival, cannot again be used, except 
or refeience, at interior ports of destination, to make entry for consumption. Such invoice is 

part 01 the record, and cannot be withdrawn or separated therefrom. (S. S., 1892.) 

28. 3/ff.cA^nery, chiefly of iron and wood, though having small portions of’steel, does not neces¬ 
sarily take the classification of a manufacture of steel; but retains that of a manufacture of iron 
01 wood according to the leading material. Separable values or parts of steel should however 
pay duty as manufactures of steel. (S. S., 1893.) 

. Entry by Appraisement is forbidden under 871, 872, except as to personal effects accompany¬ 
ing the passenger, and as to importations of merchandise valued at $100, or less. (S. S., 1904.) 

30. Colcothar and 1 euefian Aed are separate and distinct articles of commerce; colcothar beino' 
a dry oxide of iron produced by chemical action (but not chemically pure), containing small 
quantities of lime, sulphuric acid, and sulphate of lime as impurities, while Venetian red is a 
native or prepared oxide of iron, ground with twenty-five to forty per centum of whiting to 
make it fit for use as a paint. Colcothar is much heavier and darker in color than Venetian red 
and of nearly triple its value in England. (S. S., 1912.) 

31. Whale oil not wholly the product of American fisheries is dutiable, (S. S., 2887.) 

32. Fish the Product of the Inland Lakes. —The Department has recently had under consideration 
(/he question as to what description of fish are the products of the inland lakes lying between 
the United States and Canada, and of the rivers flowing into them, as distinguished from fish 
which are the products of the sea-fisheries of Canada, with a view of establishing some practical 
guide by which collectors of customs may determine under certain circumstances, from the 
character of the fish themselves, without regard to other proofs, whether they are or are not en¬ 
titled to free entry under the Treaty of Washington. 

The following extract from a communication addressed to the Department by Professor Spen¬ 
cer F. Baird, United States Commissioner of Fish and Fisheries, under date of the 10th instant, 
embodies the desired information : 

“So far as relates to the fishes of the inland lakes and of the rivers running into them, likely 
to be imported into the United States, there is but little difiiculty, these consisting of brook 
trout, the salmon trout, the land-locked salmon, the white-fish, the' lake herring (a species of 
white-fish), the muscaluuge or large pike, the sturgeon, and the black bass, although the brook 
trout, the muscalunge, the sturgeon, and the black bass are frequently found elsewhere than 
within the limits mentioned. 

“ Possibly the simplest rule to apply would be that of excluding from free entry all fish from 


114 


TREASURY DECISIONS AND REGULATIONS. 


points west of Montreal, unless they can be shown to have been captured in the St. Lawrence 
Eiver, east of Lake Ontario. 

. “ Fish shipped from points east of Montreal, and on the Atlantic seaboard, would, in reason¬ 
able probability, be entitled to free entry, unless they embrace salmon trout, w'hite-fish, lake 
herring, or cisco, which are exclusively found in lakes or their inlets, and therefore, unless 
under very exceptional circumstances, would be necessarily dutiable. 

“ I am unaware whether the provisions of the treaty embi'ace fresh fish as well as those that 
are prepared for temporary preservation. If fresh fish come in free, then the subject is very 
much simplified, as, so far as my knowledge extends, it is only the white-fish and the lake trout 
that are ever offered in a salted condition, the other species commanding a much higher price as 
fresh fish. The fish which are strictly maritime, about which there would never be any ques¬ 
tion, are the mackerel, cod, haddock, hake, pollock, cusk, whiting, and ling, as also the sea trout 
from Newfoundland and Labrador.” 

These views are not absolutely mandatory upon collectors of customs, but are published for 
with the expectation that they will be applied as far as practicable. (S. S., 

33. Miniature Compasses of metal and glass, unset, not exclusively used for personal orna¬ 
ments, are not jewelry, but manufactures of glass, dutiable at 40 per cent, ad valorem. (S. S., 


34. Calf- and Cow-hair ( 70 ods.—October 26, 1876, the Department, ruled: First, That all manu¬ 
factures commercially known as calf-hair goods may now be safely and properly assumed to con- 
ta-iu some admixture of wool, varying in percentage according to the grade of the article; and 
Secondly, That whether they contain wool or not, the Department can no longer consistently re¬ 
frain from enforcing the provisions of section 2499 of the Kevised Statutes,” (see ante. Part I, 
par. 908,) under which such goods must, by reason of their resemblance, and the uses to which 
they are applied, be assimilated, for tarifl purposes, to manufactures, in whole or in part of 
wool.” (S. S., 3011.) 

35. Entry of Fish from Newfoundland.—‘‘ The Treaty of Washington does not prescribe the chan¬ 
nel or mode of importation of articles made free under it. Fisli from Newfoundland passing 
through the St. Lawrence Eiver to a United States port are free, without restriction as to such 
mode of transit.” (S. S., 1930.) 

Definition of The Department has uniformly sustained the construction, 

that the term granite, as used in the law defining the duty on building-stone, onlv applies to 
unmanufactured or undressed granite.” (S. S., 1938.) 

37. Manufactures of IFoo^ or The Department holds that all manufactures of wool or 

hair, the product of goats or other like animals, are necessarily included under the terms of 
SchcdulG L, TitlG 33, Act of June 22, 1874, aiid tliat the iiiaiiufcicturcs of h.air described in Sclicd- 
ule M of the same title and act, as dutiable at 30 per cent, ad valorem, relate wholly to manufac¬ 
tures associated with the terms given in that schedule, that is, to hair seating, crinoline cloth 
or manufactures of the same material.” (S. S., 1940.) ’ 

38. Withdrawal of Materials for Shi 2 )-buildinci.—“ The intent of section 10 of the Act of June 6 
1872, was clearly limited to the aid its terms afforded to ship-building and the employment of 
American vessels. For this puipose the materials therein named were to be so emjiloyed free of 
duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure 
the continued recognition of this relation, the Department directs the transfer to a vessel’s 
register of the indorsement of release of duty entered on any warehouse bond because of the 
withdrawal of materials for such vessel’s use.” (S. S., 1960.) 

39. Professional Books of a Journalist.—Boohs relating to public policy and pending national and 

198^^^^ embraced as such and free. But not books of poetry and fiction. (S. S , 


an article in any 


40. Dutiable Values. No valuation on the basis of the cost to manufacture 
foreign country can be admitted in any case. (S. S., 1999.) 

41. OkUS/teaf/mtji Arefii/, not shown to have been removed from vessel for necessarv repairs or 

be admitted^Vs S^VootV^^^ conditions fail under which exemption from duty can 

42. Embroidered Dresses.— Manufactures designed for use as clothing, or articles of a finished 
character, are certainly not included in embroideries, if the material is either silk or wool the 
only open question being, whether they are so included, if of linen. The Department adheres 
however, to the distinction long recognized as applicable to embroideries, applying it onlv to 

^ ^® embroidery constitutes the leading characteristic, and the embroidery work 
IS the chief element of value.” ^ 


“ Linen or silk dresses embroidered for mere ornamentation, and in which the value of the 
materia , apart from the embroidery, is largely in excess of the value of the embroiderv dis- 
(s'f ?027 )'^'' ^‘^^tinue to be classified as manufactures of linen or silk respectiVely.” 

h Lumber WaZmd and Pme.-Ordinary black walnut lumber (sawed) is not one^of the dis- 
in commerce as a cabinet wood, although used for similar purposes. (S S 
2044.) Pine lumber (sawed) is dutiable at $2 per one thousand feet (S S 2103 ) ^ ’ 

AA. Undervaluation of Goods, Additional Duty on.-To an inquiry as to’ the basis upon which 

undervalued in excess of ton percent., the 

“ Section 2909 of the Eevised Statutes provides that there shall be ‘ levied and collected on such 
merchandise 20 per cent, of the duty imposed on the same when fairly invoiced.’ This section 

verbatim from the Act of August 30, 1842, section 17 (5 Stat. sll) eV- 
cept that there is a change in the percentage of additional duty to be imposed.” ’ 

The Act of March 3, 1805, section 7, under which additional duty for undervaluation was 


treasury decisions and regulations. 


115 


fattr.-" *''<= Revised Statutes, is also found embodied in section 2900 of 

ducS“itrLct?ouS'o rs'stnn^’T® ‘®‘h® of 1865, repro- 

re“(Sf Tuern^nS S 

deHve^^rofrh:famf;^iSrtSC/tedg^^^ 

46. avcutar reUthe to Free Entry of Personal Effe<^ of Tourists and others arrhing from Abroad. 

arSstuTc"fSpe°ra?u“o^tLri:rof?^^ 

foreign countries, are exempt from duty if designed sTly ffr'peZlJiVs^ and no? intorded 

pePL7rse!l?eThe fonowiigT “‘‘“**““8 fr®®. '®'-®n accompanying the person, or for 

‘‘Ronv!’ Of persons arriving in the United States.” 

forefgn tuS?f f, “>^® «f Versons or families from 

perso®n or persons, or fo? sale™ ^ f®® “y other 

abroad^’'’”'*' ionsehold effects, not merchandise, of citizens of the United States dying 

iPSpssgsSSPss 

vvnicn nave oeen in actual use abroad from those which are new in m-riAT- lUof fu^ ... b m 

cers may readily decide what portions are liaWrto o? e^emp? fSm duty ‘ * ® 

B. H. Bristow, 

47. Grain imported to be ground is dutiable. (S. S., 2157.) Secretary of the Treasury. 

du1labt\Km/to.^*s”sr2W8.?“"“®‘‘''' « takes effect is 

49. Materials for the manufacture of regalia for religious societies are dutiable. fS S ‘^ISO 1 
Ki’ wrecked in American waters, free (S S 2188 1 ' ~ 

vice.S rr?i]™:r(‘fs!^ “““ooi^panied by'a certified in- 

52. Reshtpment in bond of goods transported to port of delivery is not allowed. (S. S. 221^ ) 

53. Tobacco-box Shoohs. —Sycamore lumber cut into lengths, and nacked in sbnnk <5 fnu « 
^es. should be classified under 1146, in accordance ^ith “^iSSn rules of 

54. Commission on Outlenj.—The commission to be added to invoices of cutlery is the rate ac- 
tuallppau, when it is 2-^ per cent, or over; but under 1869 must in no case be Lf thanner 

cent. Where commissions are omitted from the invoice a penalty of 100 per cent in additfon 
must be imposed under 876. (S. S., 2233.) ^ ^ cent, m aauitioa 

55. Machinery of vessels landed for repairs is not dutiable. (S. S., 2255.) 

ra/ii' tax to be imposed on reimportations of domestic products under section 2500 

of the Revised Statutes is that in force at the date of reimportation. (S. S. 2260 ) 

tio?’ wrecked in foreign waters and sold is dutiable on reimporta- 

. duty which can be separated readily, should be separately classified for 

59. Costs of Cartage, Labor, and Storage—Where from the variety of the contents of several 

cases of merchandise, and the imperfect designation in tlie invoice, it becomes necessary to mder 
all, instead of one, for examination, for correct assessment of duty, the expense must be paid bv 
the owner m accordance with 1888. (S. S., 2343.) ^ ^ ^ 

60. EmbrokUredwool polonaise patterns are dutiable under 1162, as manufactures wholly or iiartlv 

ot wool. (b. b., 2.352.) j i j 

61 Aminats of superior breed, imported for breeding purposes, although too young for such use 
at the time of imjiortation, are free if intended therefor in future (S S 2860 ) 

62 Breakage.-^ The reduction of 5 per cent, allowed,” under 2043, ‘‘ is to be made from the 
number of cases specified m the invoice, and no duty is to be assessed either on the wine bottles 
or packing included in such reduction. The same result would be reached by assessiim’dutv on 

invoice, and then deducting 5 per centum from the amount thus ascertained?” (S. S 

2280.J \ • 1 


8 


116 


TREASURY DECISIONS AND REGULATIONS. 


67. 

68 . 

69. 

70. 


63. riasler statuary for churches is dutiable. (S. S., 2385.) 

64. Dutiable value of goods purchased in bond in Canada.— “ The Department, after due consid¬ 
eration, has concluded to acquiesce in the decision of the United States Circuit Court, and re¬ 
verse its former instructions accordingly. The dutiable value of malt imported from Canada 
will, therefore, hereafter be taken at its value in bond in that country, when it shall satisfactorily 
appear that the article was purchased in bond. The same rule will be held applicable to tea, 
coflee, wine, etc., exported from England to the United States, which are chargeable with duty 
on their entry into consumption in that country, but which is not exacted on the exportation 
thereof from bond, and also to any other importation similarly situated.” (S. S., 775.) 

65. Entry and Clearance Fees of Small Vessels. —The practice of levying fees for the entry and 
clearance of boats under 5 tons, trading with Canada, is approved by the Department. (S. S., 
2410.) 

66. Wire Gauge. —“Stubbs’s Birmingham,” the standard. (S. S., 2438.) 

Scotch Granite Monuments. —For special directions as to invoicing, see S. S., 2456. 

Marhing of Damaged Goods.—For rules, see S. S., 2458 and 2565. 

Weights of Smyrna. —See ante p. 50 of Part IV. 

A horse sold by a citizen of the United States to,a foreigner, who took him to Canada to train 
for racing, and then returned and sold him in the United States at a greatly increased price, held 
not to be entitled to free entry under 1482. (S. S., 2487.) 

71. American sheep, owned by United States citizen, taken to Mexico shorn, to be pastured 

there and returned with wool grown, exempt under 1482. (S. S., 2492.) But contra, as to wool if 

shorn abroad and imported. (S. S., 2538.) 

72. Base Bullion.” —So-called ores of silver from Mexico, being mixed metals, the product of 
ores smelted or refined, in which the base metals greatly preponderate, should be classified ac¬ 
cording to the preponderance of weight and quantity. (S. S., 2507.) 

73. Excess of Weight. —For regulations ^’or allowance of, see S. S., 2513. 

74. American hoop-iron, exported^sjstrapping or^,ties for cotton bales, and returned,^is not exempt 

from duty under 1482. (S. S., 2525.) 

75. American teams, wagons, etc., taken to Canada for temporary employment, with notice of in¬ 
tention to return, admitted free under 64.9 on their return. (S. S., 2528.) Also American powder 
in damaged condition. (S. S., 2755.) 

76. WrecTcs, goods recovered from, are not entitled to free entry under 1807, unless the vessel 
itself is raised. (S. S., 2979.) 

77. Tin cans filled with petroleum are not weighable within the meaning of Section 3024, Eevised 
Statutes, and consequently not subject to the payment of 3 cents per 100 pounds for weighing. 

The average weight of the two sizes of tin plates used in their manufacture is found to be, for 
those of 14 by 20, 10/ pounds, and for those of 10 by 20, 156 pounds per box, which average may 
be taken for the basis of computation of the drawback on the cans. (S. S., 2579.) 

78. Cotton Thread, Allowance for Increase in Weight. —Upon investigation it is found that the weight 
of cotton thread varies from one to one and a half per cent., according to the condition of the at¬ 
mosphere, and that no uniform invoice weight can be given of such thread shipped from Europe 
to this country. 

To ascertain the true weight on which duties should be levied in case of importation from 
Euppe of such thread, or of cotton yarn, you will, when an importation is found to exceed in 
weight the amount noted in the invoice, allow not exceeding one per cent, for increase in weight 
caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or 
error in the invoice. (S. S. 2590.) 

79. Penal duty, nndar paragraphs 1862 and 1871, ante Part I., for undervaluation, does not 
apply where the increase of dutiable value is consequent upon an underestimate of the foreign 
currency in which the invoice is made out (S. S., 2593.) For rules as to penal duty for underval¬ 
uation of parts of invoices, see S. S., 2722. 

80. EepctZia.—Costumes and accessories, used by the schools of design and art, are not free as re¬ 
galia under 1726. (S. S., 2677.) 

81. Machinery is dutiable according to the materials of which it is manufactured, so that if it 

be entirely composed of iron, wood and brass, without any steel whatever, it pays 35 per cent, ad va¬ 
lorem ; but if it is an entirety and possesses steel as a component part, no matter how small the pro¬ 
portion, it is liable to duty at the rate of 45 per cent, ad valorem, as a manufacture in nart of 
steel. (S. S., 2692. See also S. S., 2361.) ^ 

82. Mineral Waters.—The Department having information that artificial mineral waters in bot¬ 

tles are often entered free of duty as natural, orders that all invoices of so-called natural waters 
should be accompanied by certificates from the shippers abroad showing that they are, in fact 
natural waters, and specifying the spring or springs which produce the same. (S. S., 2973.) ' 

83. Ale, Beer and Porter Bottles.—For rules as to capacity, see table of “ Miscellaneous Weights 
and Measures,” ante, p. 51 of Part IV. 

84. Importations through the Mail. —The General Postal Union, concluded at Berne, October 9 1874 
is not construed by the Treasury Department as exempting from customs duty books or articles 
received m the mails from postal union countries, which, by the laws of the United States are 
subject to duty; or as changing in any particular the course of proceedings for the collection 
of customs duties on such articles, prescribed by Section 52 of the Post Office Eegulations as mod¬ 
ified by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the 
printed decision of this Department, No. 2375. 

Collectors and other oflicers of the customs are therefore instructed to treat all importations of 
salable books, and of music and other printed matter imported for sale, as if such importations 
consisted of ordinary merchandise. (S. S., 2812.) 

85. American Grain Bags Returned from Abroad. —In addition to the requirements of the De¬ 
partment s circular of February 17, 1875 (Synopsis No. 2110), the following regulations are issued 


treasury DECISIOXS and regulations. 117 

claimed to be 

tit?r.&tfo“befsfoT 

m^mer as to enable them to be identified on their retm-n v o S?'?’”® “ 

the exporting vessel, the date of the shipper’s outward rmnifp«f ^ entry the name of 

the bags offered for entry. ^^^ipper s outward manifest, and the marks and numbers on 

toIlm^TS'SwircSaretheTm^^ «" toP»rted bags 

manifest of the export ng vS, or rv^tht mpy herr/Shi““‘'' "‘I 
ion. an^d, if sleh maks 

marks and'LiuberfSTbe°indor?ed on thl outward mlnTfSt S®“‘thev?’’“*f’'^’ 

port, the collector at the port of exportation will be Xtaed 5 ^ 0 ^ Zt f,.h to another 

made on the outward manifest at his port ’ ^ ^ indorsement may be 

Ju'^eTlsTe!)'®^™' '"■” ““ ‘be several ports. (S. S.,2839, 

BfeKd:riir3Xt‘’s%”’ ■“ «f 

(S. s., 


— w I • %/jy ij 

free entry under 1813. (S. S., 2954., 

religious societies are not exempt from duty as regalia. 

caSeffv of of brandy, in cases, comprising one or two imitation barrels of glass of a 

capacity of one or two gallons each, is prohibited and subjects the same to forfeiture But L/m 

city of Srteen galCs" ”s T 2^2 ) “f ^ 

Islau^. conclnded on the 30th day of January, 1875, and promSgatdX^Xple fdeS o? th^ 
United States on the 3d day of June, 1875, the Act of Congress approved Anmictt iR 7 fi crx ! ^ 
the same into effect, and the proclamation of the President dated^September 9 
among other things, that the following specified goods wares and’’Xd^andke of 
manufacture or production of the Hawaiian Islm.ds, kX be intrXcprrof^fi? “'ofT.';''’ 
Dnited States, free of duty, from and after tlie date of the President’snroclamntion 0001 °"^'' 't 
he has evidence that the legislature of the Hawaiian islamKX ZsXaw^l?,a * 
gi ve full effect to the provisions of said convention, and so long as the^ame shaTf 
VIZ,: ‘arrowroot; castor oil; bananas, nuts, vegetables, dried InrundrMprelXd^ndu?^^^^ 
served ; hides and skins undressed ; rice: pulu • seeds plants sihrnLo ^ eservea ana unpie- 

and all other unrefined sugar, meaning hereby the grades of -suffarherptofm^p 
from the Hawaiian Islands and now known in the markets of San 
‘ Sandwich Island sugar;’ syrups of sugar-cane, meUdo?and molfses 4Zw™ ““ 

1. Such goods, wares or merchandise, of the growth, production nr ^-u tt 

waiian Islands, will be admitted free, a.s above provjded for; but before allowing such admiLiJu' 
c^lectors of customs will require importers or consignees to produce proper invoices thereof wff^i’ 
aflldavits of tlie owner or shipper at such islands attached thereto, accompanied by certificates of 
a consular otficer of the United States in one of the following forms, as the case marrequire? 

Foem No. —. 

Foreign Owner’s Oath where goods have been actmUy purchased. 

I, A, B., do solemnly and truly swear, that the goods, wares and merchandise, described in the 
invoice now produced and hereunto annexed, were actually purchased for my iicount or for ac 
count of myself and partners, in the said purchase, and that said inArpiVo’ / v 
faithful account of the actual cost thereof, and of all charges thereon; that no discounts, bo'^uVues 
or drawbacks are contained in the pid invoice but such as have been actually allowed S 
that said goods, wares and merchandise are the growth, product and manufacture of the Hawkiian 

XSlRllClS* 


Sworn to and subscribed before me, at 
further certify that I am satisfied that 


the 


(Signed) 


A. B. 


day of 


A. D. 18—; and I do 


person he represente himself to be; that he is a credibirpLZ'',Zd7hat th?JtXmfn?s*ma^^^ 
him under said oath are true. uy 


[L. S.] 


[Signature of proper Consular Officer.] 


Form No. 


Foreign Owner^s Oath in cases where goods have not been actually purchased. 

I, A. B., do solemnly and truly swear, that the invoice now produced and hereunto annexed 
contains a true and faithful account of the goods, wares, and merchandise therein described, at 
their market value, at , at the time the same were (procured or manufactured, as the case 









118 


TREASURY DECISIONS AND REGULATIONS. 


may be) and of all charges thereon; that said invoice contains no discounts, bounties or drawbacks 
but such as have been actually allowed ; and that said goods, wares and merchandise are the growth, 
product, or manufacture of the Hawaiian Islands. 

(Signed) ' A. B. 


Sworn to and subscribed before me, at-, the-day of- 18—; and I do further 

certify that I am satisfied that-, who subscribes the foregoing oath, is the person 

he represents himself to be; that he is a credible jierson ; and that the statements made by him 
under said oath are true. 


[L. S.] 


(Signed) _-, 

{Signature of proper Consular Officer.] 


II. In case there is no consular officer of the United States at or near the port of shipment, 
the said certificates shall be made by two respectable merchants or inhabitants of the place, and 
the affidavits may be taken before a local magistrate or other officer duly authorized to admin¬ 
ister oaths. 

Collectors will also require importers or consignees of such goods to file at the custom-house, in 
addition to such evidence, their own affidavits, certifying that, to the best of their knowledge, 
information and belief, the goods are of the growth, production or manufacture of the Hawaiian 
Islands; and may also require tlie production of such further evidence as they may deem neces¬ 
sary to protect the revenue from fraud. 

III. The exemption from duty herein provided for does not apply to any goods, wares or mer¬ 
chandise in bonded warehouse, or imported into the United States prior to September 9, 1876, the 
date of the President’s proclamation, stating that he has received satisfactory evidence that the 
legislature of the Hawaiian Islands have passed laws on their part to give effect to the conven¬ 
tion aforesaid. 

IV. Collectors will see to it that all goods, wares and merchandise claimed to be free of duty 
under such convention are, upon entry, duly examined and appraised with the same care and 
thoroughness as goods which are liable to duty. 

V. Collectors are also instructed that the privileges of the said convention and law apply only 

to goods, wares, and merchandise, the growth, product or manufacture of the Hawaiian Islands, 
when imported directly from such Islands. {Treasury Circular, of September 11, 1876 S S 
2962.) ■ ■’ 

90. Railway tickets imported from Canada are dutiable. (S. S., 2965.) 

91. Certain writing-desks, work-boxes, and travelling companions, of wood and leather, and having 
either small glass ink bottles or mirrors of little value attached, held to be dutiable as manufac¬ 
tures of wood and leather. .(S. S., 2967.) 

92. Entry of Packed Packages. —The Department holds that the Act of May 1, 1876, “to provide 
for the separate entry of packages contained in one importation, is designed to enable the owner 
of one or more parcels making part of one or more ‘ packed packages ’ to make an entry of his own 
property without entering more.” 

“ That such entry shall contain a declaration of the whole number of parcels contained in all 
‘ packed packages ’ in which the person making the entry has a parcel.” 

“ That such entry need not state the value of any parcel not the property of the importer, con¬ 
signee, or owner making such entry, nor of the whole of such ‘ packed packages,’ the first section 
of the act expressly relating to ‘packed packages ’ concerning which no invoice or statement of 
contents or values has been received.” 

“ The entry shall state the value of the whole number of parcels in all ‘ packed packages ’ con¬ 
signed in one vessel, at one time, to one ultfmate owner, and if such value be over one hundred 
dollars, an invoice shall be filed as required by section 9, chap. 39, vol. 18, Acts of 1874 ” (S S 
2968.) 

93. Exported tin cans, upon which drawback has been allowed, are dutiable on reimportation 
(S. S., 2972.) 

94. Carriages of immigrants, though old and in use, are not entitled to free admission unless 
necessary to the act of immigration of the owner. (S. S., 2028, 2901.) 

“ The actual and necessary use of a horse, carriage and other conveyance, on the part of an im¬ 
migrant, both before and after his act of immigration, determines the question of admission free 
of duty, although at the time of entry into the United States the same may be conveyed in 
a railroad car, or may be temporarily separated from the person of the owner.” (S. S., 1929.) 

“ In a decision of September last. Synopsis, 1929, the Department defines the meaning of the 
terms ‘in actual use for immigration’ to mean such use as was necessary in enabling the immi¬ 
grant or his family, or his effects, to reach a railroad car in which he would pass the boundary 
after which he would again necessarily use the teams and harness for the purpose of travelling to 
any part of the United States. This seemed a reasonable construction of the law admitting the 
effects of immigrants free of dutyi when they necessarily belong to their immediate use ” (S S 

2056.) _ ^ . V . 

95. Free Entry of Domestic Productions Exported and Returned. 


Treasuey Department, October 4, 1876. 

In consequence of the frequent applications made to the department for a waiver, in whole or 
in part, of the requirements of the Regulations of 1874, in regard to the free entry of articles of 
domestic growth, production or manufacture, when returned to the United States, such applica¬ 
tions being in many cases caused by lack of familiarity with such requirements, the following 
existing regulations are published for the information of all concerned, viz.: ® 









TREASURY DECISIONS AND REGULATIONS. 


119 


Clearance of Vessels to Foreign Ports. 

^ clearance can be granted by the collector to a vessel bound to a foreign 
Svp^r or consignors of the cargo on board of such vessel shall cle- 

•n^P fhp h'''' manifests of the parts thereof shipped by them respectively, and verifv the 
same by their oath or affirmation. 

“Such manifests must specify the kinds and quantities of the articles shipped by them respec- 
tively, the value of the total quantity of each kind of articles, and the destination thereof, 
n or affirmation must state that the manifest contains a full, just and true account of 

all articles laden on board of such vessel by the owners, shippers or consignors respectively, and of 
the toreigu place or country in which the same is truly intended to be landed, and that the values 
ot such articles are truly stated according to their actual cost, or the values which they truly 
bear at the port and time of exportation.” 


Free Entry of Articles returned. 

Akticle 373. Articles of the growth, production, or manufacture of the United States, duly 
exported to a foreign country and brought back in the same condition as when exported, and 
upon which n^drawback or bounty has been allowed, are entitled to entry free of duty. 

Article 374. It brought back to the port of original exportation, the fact of regular clear¬ 
ance for its foreign destination must be shown to the satisfaction of the collector and naval offi¬ 
cer by the records of the customs, and by the oath or affirmation of the person or persons having 
knowledge of the facts, which oath or affirmation will be in the fr flowing form : 


Form 92. 

Oath of Growth or Production. 

~ solernnly, sincerely, and truly swear [or affirm], that the several articles 

01 merchandise mentioned in the entr 3 ^ hereto annexed are, to the best of my knowledge and 
belief, truly and bona fide of the growth, production [or manufacture] of the United States, and 
that they were truly exported and imported as therein expressed, and that no drawback, bounty, 
or allowance has been paid or admitted thereon, or in any part thereof. 


Port of-. 

Sworn to this-day of-, 18—. 

-, Collector. 

“ Article 375. But when the reimportation is made into a port other than that of original 
exportation from the United States, the law requires, in addition to the foregoing oath, the pro¬ 
duction of a certificate, sliowing the exportation thereof, from the collector and naval officer, if 
any, of the port where the exportation was made. 

“ Article 376. If the foregoing certificate cannot at once be procured, and the proof other- 
■wise required to be made, free entry will be permitted on bond being given .... with sureties 
to the satisfaction of the collector of the district of reimportation, in a sum equal to what the 
duties on the merchandise would be if it were not of the production, growth, or manufacture of 
the United States. 

“Article 377. To guard against fraud on the revenue and insure identity, the collector 
shall require, in addition to proof of clearance, the producton of a statement, certified bj" the 
proper officer of the customs, at the foreign port from which the reimportation was made, of the 
fact that such merchandise was imported into that country from the United States in the condi¬ 
tion in which it is returned : the certificate of such foreign customs officer being authenticated 
by the consul of the United States. 

“ In cases where there is no such officer at the foreign port of exportation, a certificate of the 
foreign recipient of the goods, or of his representative, having knowledge of the facts, duly 
authenticated by the consul of the United States, may be admitted in lieu thereof; but if it be 
impracticable to produce either of the certificates referred to in this article at the time of 
making entry, entry may be admitted on bond being given for the production thereof. 

“ Article 378. In default of observance of the foregoing requirements, merchandise purport¬ 
ing to be privileged, as aforesaid, will be considered and treated as foreign, and, if dutiable, sub¬ 
jected to payment of duties.” 

Collectors of customs are requested to direct, so far as practicable, the attention of parties con¬ 
cerned to the regulations above set forth. ' 

Chas. F. Conant, 

Collectors of Customs and others. Acting Secretary. 

(S. S., 2990.) 

96. Unsealed packages of music by foreign mail may be seized by a customs officer at the United 
States exchange office of receipt, or elsewhere, under the following regulation of the Post-office 
Department: 

“ The provisions of amended Regulations No. 82, issued by the Post-office Department on the 
9th of July, 1875, require that sealed letters or packages which are suspected to contain dutiable 
articles must not be unreasonably delayed at the exchange office of receipt, but forwarded to the 
office of destination, stamped with the words ‘ suspected liable to customs dutybut with re¬ 
spect to waseaZed packages which axo positively known to inclose dutiable articles, the regulation 
provides that ‘ when an unsealed package is found on examination to contain an article or arti- 











120 


TREASURY DECISIONS AND REGULATIONS. 


cles liable to customs duty, it should be delivered to the proper officer of the customs, and the 
postmaster should inform the person to whom it is addressed of its arrival in the mails, and its 
delivery to the customs officers.’ ” (S. S., 3001.) 

97. Coral, beads and bead necklaces of, are dutiable as beads under 396. (S. S., 3003.) 

98. The sample labels, supplied by the Department for the filing of samples of important mer- 
chaudise, may have noted thereon the number of the pertinent invoice, the invoice designation 
or description of the merchandise, and any other particulars which the appraisers may deem of 
use. (S. S., 2991.) 


99. Goat-skin Rugs. —Goat-skins cut in such forms that when attached they would constitute a 
rug, and the pieces forming each separate rug rolled by themselves, held to be dutiable as “ rugs,” 
at 45 per cent, ad valorem. (S. S., 2825, 3063.) 

100. Books printed on American paper in foreign countries, dutiable same as if the paper were 
of foreign mf. (S. S., 3065.) 

101 . Cording and Sealing .—Art. 640 of Eegulatious of 1874 revived; and Circular 118 of Sep¬ 
tember 15, 1876, revoked. (S. S., 3092.) 

102. Packing of Cigars. 5000 cigars contained in 55 boxes, merely tied together by strong twine, 
and in such manner that any one box in the “package ” could be taken out without cutting or 
untying the cord, were held not to constitute a “ package” within the meaning of Sec. 2804, 
Eev. Stat. (par. 1838), and not entitled to entry. (S. S., 3141.) 

103. Tin cans, manufactured in the United States, of foreign material, exported with draw¬ 
back, filled with domestic salmon, and returned in same condition, are dutiable, not under 2051, 
but under 1067, at 35 per cent, ad valorem; the contents being free under 1482, and not as fish eo 
nomine. (S. S., 3221.) 


104. Australian Wool. “ Although used for combing purposes, and known ns cross-breed combing 
wool, yet, not being of full English blood, as required under the provisions of Class 2 , and con¬ 
taining a large portion of Merino, say perhaps one-half, it brings its classification in under the 
last clause of Class No. 1 , which reads, ‘ and also including all wools not hereinafter described or 
designated in classes two and three.’ ” (S. S., 3304.) 

105. Correction of Errors.—Protest and appeal are in no case required in advance of liquidation, 

and erroivs may be corrected at any time prior thereto, without protest and appeal, and excessive 
duties refunded. (S. S., 3308.) * 

106. Machinery, Iron and Steel.—^Nbere the several parts are readily separable for elassifica- 
tion, they are to be separately valued for duty as mfs. respectively of iron or steel. (S. S., 
ooxy,^ 

107. Saddles, Old and in Use. Not free as either “household” or “personal effects,” under 1514 
or 1793. (S. S., 3321.) 


108. Additional Duty. “ In estimating undervaluation, only those different items should be in¬ 
cluded m the calculation which relate to articles of the same general character, description and 
material, and the uses and purposes of which are substantially the same.” In an invoice of 
cotton edgings and linen edgings the former were advanced over 10 per cent., but the advance 
was not equal to 10 per cent, upon both. Held, that as the materials are difierent, the addi¬ 
tional duty attaches. (S. S., 3346.) 

But penal duty does not attach in cases where, after entry and appraisement, an undervaluation 
3099 discovered, excepting on actual re-examination and re-appraisement. (S.S., 

109. Separate Classification—Portions of chandeliers of brass and glass, separately packed and 
invoiced, held to be entitled to separate classification. (S. S., 3347.) 

110 The following, although not a “ Treasury decision,” is inserted for convenient reference- 

In the case of Morip vs. Arthur, (5th Otto, p. 147,) Mr. Justice Hunt said: “We find in ex¬ 
amining the statutes imposing duties on foreign importations, that generally the highest duty is 
iinposed on tne most expensive articles of the same class, and that articles of luxufy are taxed 
higher than those of necessity. In regard to the particular article of japanned leather, strictly 
an article of luxury, used by the rich only, we find that Congress has usually imposed upon it a 
higher duty than it has imposed on ordinary leather, an article of strict necessity for the pur¬ 
poses of clothing, and of almost equal necessity in the mechanic arts.” ^ 

Hi- A Silver Stalue, on marble block, and not the work of a sculptor or artist, dutiable as a 
manufacture of silver under 1065. (S. S., 1876.) ’ uutiauie as a 


APPENDIX 


THE OEfiANie LAWS 

OF THE 

UNITED STATES OF AMERICA. 


THE DECLARATION OF INDEPENDENCE_1776. 

In Conqeess, July 4th, 1776. 


The unanimous Declaration of the Thirteen United States of America. 

Whe.v, in the course of human events, it becomes necessary for one people 
to dissolve the political bands which have connected them with another and 
to assume, among the powers of the earth, the separate and equal station to 
which the laws of nature and of nature’s God entitle them, a decent respect to 
the opinions of mankind requires that they should declare the causes which 
impel them to the separation. 

We hold these truths to be self-evident—that all men are created equal • that 
they are endowed by their Creator with certain unalienable rights; that among 
these are life, liberty, and the pursuit of happiness. That, to secure these 
rights, governments are instituted among men, deriving their just powers from 
the consent of the governed ; that, whenever any form of government becomes 
destructive of these ends, it is the right of the people to alter or to abolish it, and 
to institute a new government, laying its foundation on such principles,’and 
organizing its powers in such form, as to them shall seem most likely to effect 
their safety and happiness. Prudence, indeed, will dictate that governments 
long established should not be changed for light and transient causes ; and 
accordingly, all experience hath shown that‘mankind are more disposed to 
suffer, while evils are sufferable, than to right themselves by abolishing the 
forms to which they are accustomed. But when a long train of abuses and 
usurpations, pursuing invariably the same object, evinces a design to reduce 
them under absolute despotism, it is their right, it is their duty, to throw off 
such government, and to provide new guards for their future security. Such 
has been the patient sufferance of these colonics, and such is now the necessity 
which constrains them to alter their former systems of government. The his¬ 
tory of the present king of Great Britain is a history of repeated injuries and 
usurpations, all having in direct object the establishment of an absolute tyranny 
over these states. To prove this, let facts be submitted to a candid world. 

He has refused his assent to laws the most wholesome and necessary for the 
public good. 

He has forbidden his governors to pass laws of immediate and pressing im¬ 
portance, unless suspended in their operation till his assent should be obtained; 
and, when so suspended, he has utterly neglected to attend to them. 

He has refused to pass other laws for the accommodation of large districts, 
of people, unles-s those people would relinquish the right of representation in 
the legislature—a right inestimable to them, and formidable to tyrants only. 

He has called together legislative bodies at places unusual, uncomfortable, 

(121 ) 




122 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 

and distant from the depository of their public records, for the sole purpose of 
fatiguing them into compliance with his measures. 

He has dissolved representative houses repeatedly, for opposing, with manly 
firmness, his invasions on the rights of the people. 

He has refused, for a long time after such dissolutions, to cause others to be 
elected, whereby the legislative powers, incapable of annihilation, have returned 
to the people at large for their exercise; the state remaining, in the mean time, 
exposed to all the dangers of invasion from without, and convulsions within. 

He has endeavored to prevent the population of these states ; for that purpose 
obstructing the laws for naturalization of foreigners; refusing to pass others 
to encourage their migration hither, and raising the conditions of new appro¬ 
priations of lands. 

He has obstructed the administration of justice, by refusing his assent to 
laws for establishing judiciary powers. 

He has made judges dependent on his will alone for the tenure of their 
offices, and the amount and payment of their salaries. 

He has erected a multitude of new offices, and sent hither swarms of officers 
to harass our people and eat out their substance. 

He has kept among us, in times of peace, standing armies, without the con¬ 
sent of our legislature. 

He has effected to render the military independent of, and superior to, the 
civil power. 

He has combined with others to subject us to a jurisdiction foreign to our 
constitution, and unacknowledged by our laws; giving his assent to their acts 
of pretended legislation : 

For quartering large bodies of armed troops among us; 

For protecting them, by a mock trial, from punishment for any murders 
which they should commit on the inhabitants of these states; 

For cutting off our trade with all parts of the world ; 

For imposing taxes on us without our consent; 

For depriving us, in many cases, of the benefits of trial by jury; 

For transporting us beyond seas, to be tried for pretended offences; 

For abolishing the free system of English laws in a neighboring province 
establishing therein an arbitrary government, and enlarging its boundaries, so 
as to render it at once an example and fit instrument for introducing the same 
absolute rule into these colonies; ° 

For taking away our charters, abolishing our most valuable laws, and alter¬ 
ing, fundamentally, the forms of our government; 

For suspending our own legislature, and declaring themselves invested with 
power to legislate for us in all cases whatsoever. 

He has abdicated government here, by declaring us out of his protection 
and waging war against us. ’ 

He has plundered our seas, ravaged our coasts, burnt our towns, and de¬ 
stroyed the lives of our people. 

He is at this time transporting large armies of foreign mercenaries, to com¬ 
plete the works of death, desolation, and tyranny, already begun, with circum¬ 
stances of cruelty and perfidy scarcely paralleled in the most barbarous ages 
and totally unworthy the head of a civilized nation. ^ ’ 

He has constrained our fellow-citizens, taken captive on the high seas to 
bear arms against their country, to become the executioners of their friends 
and brethren, or to fall themselves by their hands. 

He has excited domestic insurrections amongst us, and has endeavored to 
bring on the inhabitants of our frontiers the merciless Indian sava^^es, whose 
known rule of warfare is an undistinguished destruction of all ages sexes 
and conditions. ’ ’ 

In every stage of these oppressions we have petitioned for redress in the 
most humble terms: our repeated petitions have been answered only by re- 


123 


THE DECLARATION OF INDEPENDENCE—1776. 


peated injury. A prince whose character is thus marked by every act which 
define a tyrant, is unfit to be the ruler of a free people. 

A or have we been wanting in attention to our British brethren. We have 
warned them, from tinae to time, of attempts by their legislature to ex¬ 
tend an unwarrantable jurisdiction over us. We have reminded them of the 
circumstances of our emigration and settlement here. We have appealed to 
their native justice and magnanimit}", and we have conjured them, by the ties 
of our common kindred, to disavow these usurpations, which would inevitably 
interrupt our connections and correspondence. They, too, have been deaf to 
the voice of justice and consanguinity. We must, therefore, acquiesce in the 
necessity which denounces our separation, and hold them, as we hold the rest 
of mankind, enemies in war, in peace, friends. 

^ We, therefore, the representatives of the United States of America, in 
General Congress assembled, appealing to the Supreme Judge of the world 
for the rectitude of our intentions, do, in the name and by authority of the 
good people of these Colonies, solemnly publish and declare that these United 
Colonies are, and of right ought to be, free and independent states; that they 
are absolved from all allegiance to the British crown, and that all political con¬ 
nection between them and the state of Great Britain is, and ought to be, totally 
dissolved, and that, as free and independent states, they have full power to 
levy war, conclude peace, contract alliances, establish commerce, and to do all 
other acts and things which independent states may of right do. And for the 
support of this Declaration, with a firm reliance on the protection of Divine 
Providence, we mutually pledge to each other our lives, our fortunes, and our 
sacred honor. 

JOHN HANCOCK. 

New Hampshire. 

JosiAH Bartlett, Matthew Thornton. 

William Whipple, 

Massachusetts Bay. 

Samuel Adams, Robert Treat Paine, 

John Adams, Elbridqe Gerry. 


Stephen Hopkins, 


Rhode Island. 

William Ellery. 


Roger Sherman, 
Samuel Huntington, 


William Floyd, 
Philip Livingston, 


Richard Stockton, 
John Witherspoon, 
Francis Hopkinson, 

Robert Morris, 
Benjamin Rush, 
Benjamin Franklin, 
John Morton, 
George Clymer, 

CiESAR Rodney, 
G;^orge Read, 


Connecticut. 

William Williams, 
Oliver Wolcott. 

New York. 

Francis Lewis, 
Lewis Morris. 

New Jersey. 

John Hart, 
Abraham Clark. 

Pennsylvania. 

James Smith, 
George Taylor, 
James Wilson, 
George Ross. 


Delaware. 

Thomas M’Kean. 


124 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


Samuel Chase, 
William Paca, 


George Wythe, 
Richard Henry Lee, 
Thomas Jefferson, 
Benjamin Harrison, 

William Hooper, 
Joseph Hewes, 

Edward Rutledge, 
Thomas Heyward, Jr., 

Button Gwinnett, 
Lyman Hall, 


Maryland. 

Thomas Stone, 

Charles Carroll, of Carrollton. 

Virginia. 

Thomas Nelson, Jr., 

Francis Lightfoot Lee, 

Carter Braxton. 

North Carolina. 

John Penn. 

South Carolina. 

Thomas Lynch, Jr., 

Arthur Middleton. 

Georgia. 

George Walton. 


AETICLES OF CONFEDEEATION—1777. 

To all to whom these Presents shall come, we the undersigned delegates of the States 
affixed to our Names send greeting. 

Whereas the Delegates of the United States of America in Congress assem¬ 
bled did on the fifteenth day of November in the Year of our Lord One Thou¬ 
sand Seven Hundred and Seventy-Seven, and in the Second Year of the Inde¬ 
pendence of America, agree to certain articles of Confederation and perpetual 
Union between the States of New Hampshire, Massachusetts Bay, Rhode Island 
and Providence Plantations, Connecticut, New York, New Jersey, Pennsylva¬ 
nia, Delaware, Maryland,yirginia, North Carolina, South Carolina, and Georgia, 
in the words following, viz. 

“ Articles of Confederation and perpetual union between the States of New Hampshire, 
Massachusetts Bay, Rhode Island and Providence Plantations, Connecticut, New 
York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, North Caro¬ 
lina, South Carolina, and Georgia. 

Article I. The style of this confederacy shall be “ The United States of 
America.” 

Art. II. Each State retains its sovereignty, freedom, and independence, and 
every power, jurisdiction, and fight which is not by this confederation ex¬ 
pressly delegated to the United States in Congress assembled. 

Art. III. The said States hereby severally enter into a firm league of friend¬ 
ship with each other, for their common defence, the security of their liberties 
and their mutual and general welfare, binding themselves to assist each other 
against all force oflTered to, or attacks made upon them, or any of them, on ac¬ 
count of religion, sovereignty, trade, or any other pretence whatever. 

Art. IV. The better to secure and perpetuate mutual friendship and inter¬ 
course among the people of the different States in this Union, the free inhabi¬ 
tants of each of these States, paupers, vagabonds, and fugitives from justice 
excepted, shall be entitled to all privileges and immunities of free c4tizens in 



ARTICLES OF CONFEDERATION—1777. 


State, to any otber^Stat/o7wM\h‘ihrrn^^^^^ rs‘'arinrabitanr''provWe‘d 2o 

p,.p.“yrrcr,bdTi,:: ‘•“ ‘j-“»"“•«.<■« •■>• 

If any person guilty of, or charged with, treason, felonry or other hio-h mis- 

ingjimtdicrn:fLtoffeL'^^^^ delivered up and removed to the State hav- 

Full faith and credit shall be given in each of these States to the records 
A rt“'v “f magistrates of every other State! 

ITnitcH f management of the general interests of the 

United States, delegates shall be annually appointed in such manner as the 
eg^lature of each State shall direct, to meet in Congress on the first Monday 
in November, in every year, with a power reserved to each State to recall its 

them, at any time within the year, and to send others in 
their stead, for the remainder of the year. 

No State shall be represented in Congress by less than two, nor by more 
than seven members; and no person shall be capable of being a de!e<rate for 
more than three years in any term of six years; nor shall any person, being a 
delegate, be capable.of holding any office under the United States, for which 
he^or another for his benefit, receives any salary, fees, or emolument of any 


Each State shall maintain its own delegates in a meeting of the States 
and while they act as members of the committee of the States. ’ 

questions in the United States in Congress assembled 
each State shall have one vote. 

Freedom of speech and debate in Congress shall not be impeached or ques¬ 
tioned in any court, or place out of Congress; and the members of Congress 
shall be protected in their persons from arrests and imprisonments, during the 
time of their going to and from, and attendance on Congress, except? for treLon 
felony, or breach of the peace. 

Art. YI. No State, without the consent of the United States in Cono-ress 
assembled, shall send any embassy to, or receive any embassy from, or enter 
into any conference, agreement, alliance, or treaty with any king, prince, or 
state ; nor shall any person holding any office of profit or trust under ’the 
United States, or any of them, accept of any present, emolument, office, or title 
of any kind whatever, from any king, prince, or foreign state; nor shall the 
United States in Congress assembled, or any of them grant any title of no¬ 
bility. 

No two or more states shall enter into any treaty, confederation or alliance 
whatever, betw^een them, without the consent of the United States in Congress 
assembled, specifying accurately the purposes for which the same is to be en¬ 
tered into, and how long it shall continue. 

No State shall lay any imposts or duties, which may interfere with any stipu¬ 
lations in treaties entered into by the United States in Congress assembled, 
w'ith any king, prince, or state, in pursuance of any treaties already proposed 
by Congress to the courts of France and Spain. 

No vessels of war shall be kept up, in time of peace, by any State, except 
such number only, as shall be deemed necessary, by the United States in Con¬ 
gress assembled, for the defence of such State, or its trade ; nor shall any body 
of forces be kept up by any State in time of peace, except such number only 
as, in the judgment of the United States in Congress assembled, shall be deemed 
requisite to garrison the forts necessary for the defence of such State ; but 


126 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


every State shall always keep up a well-regulated and disciplined militia, suf¬ 
ficiently armed and accoutered ; and shall provide and have constantly ready 
for use, in public stores, a due number of field-pieces and tents, and a proper 
quantity of arms, ammunition, and camp equipage. 

No State shall engage in any war without the consent of the United States 
in Congress assembled, unless such State be actually invaded by enemies, or 
shall have received certain advice of a resolution being formed by some nation 
of Indians to invade such State, and the danger is so imminent as not to admit 
of a dela}^ till the United States in Congress assembled can be consulted; nor 
shall any State grant commissions to any ships or vessels of war, nor letters of 
marque or reprisal, except it be after a declaration of war by the United States 
in Congress assembled ; and then only against the kingdom or state, and the 
subjects thereof, against which war has been so declared, and under such regu¬ 
lations as shall be established by the United States in Congress assembled; 
unless such State be infested by pirates, in which case vessels of war may be 
fitted out for that occasion, and kept so long as the danger shall continue, or 
until the United States in Congress assembled, shall determine otherwise. 

Art. VII. When land forces are raised by any State for the common de¬ 
fence, all officers of or under the rank of colonel shall be appointed b}^ the 
legislature of each State respectively by whom such forces shall be raised, or 
in such manner as such State shall direct; and all vacancies shall be filled up 
by the State which first made the appointment. 

Art. VIII. All charges of war and all other expenses that shall be incurred 
for the common defence, or general welfare, and allowed by the United States 
in Congress assembled, shall be defrayed out of a common treasury, which 
shall be supplied by the several States in proportion to the value of all land 
within each State, granted to or surveyed for any person, as such land and the 
buildings and improvements thereon shall be estimated, according to such 
mode as the United States in Congress assembled, shall from time to time 
direct and appoint. The taxes for paying that proportion shall be laid and 
levied by the authority and direction of the legislatures of the several States 
within the time agreed upon by the United States in Congress assembled. 

Art. IX. The United States in Congress assembled, shall have the sole and 
exclusive right and power of determining on peace and war, except in the cases 
mentioned in the sixth article ; of sending and receiving ambassadors ; enter¬ 
ing into treaties and alliances; provided that no treaty of commerce shall be 
made whereby the legislative power of the respective States shall be restrained 
from imposing such imposts and duties on foreigners as their own people are 
subjected to, or from prohibiting the exportation or importation of any species 
of goods or commodities whatsoever; of establishing rules for deciding, in all 
cases, what captures on land or water shall be legal, and in what manner prizes 
taken by land or naval forces in the service of the United States shall be di¬ 
vided or appropriated; of granting letters of marque and reprisal in times of 
peace ; appointing courts for the trial of piracies and felonies committed on 
the high seas, and establishing courts for receiving and determining, finally, 
appeals in all cases of captures ; provided that no member of Congress shall be 
appointed a judge of any of the said courts. 

The United States in Congress assembled shall also be the last resort on 
appeal in all disputes and differences now subsisting, or that hereafter may 
arise, between two or more States, concerning boundary, jurisdiction, or any 
other cause whatever ; which authority shall always be exercised in the manner 
following: Whenever the legislative or executive authority, or lawful agent, of 
any State in controversy with another, shall present a petition to Conoress, 
stating the matter in question, and praying for a hearing, notice thereof'^shall 
be given, by order of Congress, to the legislative or executive authority of the 
other State in controversy, and a day assigned for the appearance of the par¬ 
ties by their lawful agents, who shall then be directed to appoint, by joint con¬ 
sent, commissioners or judges to constitute a court for hearing and determining 


ARTICLES OF CONFEDERATION-— 1777 . 127 

.«!. P.n, ,l„ll ,S „M .".'-TS.:™?' 

number shall be reduced to thirteen and n-’om nJit!. u ‘^®Si"uing, until the 

nor more than nine, names, arCongress sha“l d^eersh'aVrn 

Congress, be drawn out by lot • and the npr^rm« ^ presence of 

or any five of them, shall^be commissioners or lud^ert^tTp^^ ® 

mine the controversy so alwnvc 00 • T^oges to hear and nnally deter- 

the cause shall agree in the determination ^^ancHf^ the judges who shall hear 

attend at the day appointed, without showing reasons 

judge sufficient, or being present shall refuse tl stX thp n <^<>>^gress shall 

commissionir! befoTe Ve%Ttrin m^nCsM 

ciusrshaU bVtrieTuw^M® Superior Court of the State where the 

tion, according to the best Tf his'judgLnrwTthotlavorraffrctTon‘"r hope"of‘ 
Tfirc;; tL’unltefsutes!''^ of territory ’for the ben- 

All controversies concerning the private right of soil claimed under different 
giants of two or more States, whose jurisdiction, as they may respect such 
lands the States which passed such grants, are adjusted, the said grants, or 
either of them, being at the same t me claimed to have originated antecedent 
to such settlement of jurisdiction, shall, on the petition of either party to the 
Congress of the United States, be finally determined, as near as may be in the 
same manner as is before prescribed for deciding disputes respecting territorial 
jurisdiction between different States. ^ 

The United States in Congress assembled shall also have the sole and ex¬ 
clusive right and power of regulating the alloy, and value of coin struck bv 
their own authority, or by that of the respective States ; fixing the standard of 
weights and measures throughout the United States; regulating the trade and 
managing all affairs with the Indians, not members of any of the States - pro¬ 
vided that the legislative right of any State within its own limits be not in¬ 
fringed or violated ; establishing and regulating post offices from one State to 
another, throughout all the United States, and exacting such postage on the 
papers passing through the same as may be requisite to defray the expenses of 
the said office; appointing all officers of the land forces in the service of the 
United States, excepting regimental officers ; appointing all the officers of the 
naval forces, and commissioning all officers whatever in the service of the 
United States; making rules for the government and regulation of the said 
land and naval forces, and directing their operations. 

The United States in Congress assembled shall have‘ authority to appoint a 
committee to sit in the recess of Congress, to be denominated a Committee of 
THE States, and to consist of one delegate from each State ; and to appoint such 
other committees and civil officers as may be necessary for managing the gen¬ 
eral affairs of the United States under their direction; to appoint one of their 
number to preside; provided that no person be allowed to serve in the office 
of president more than one year in any term of three years ; to ascertain the 
necessary sums of money to be raised for the service of'the United States and 
to appropriate and apply the same for defraying the public expenses ; to bor¬ 
row money or emit bills on the credit of the United States, transmitting every 
half-year to the respective States an account of the sums of money so borrowed 


128 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


or emitted; to build and equip a navy; to agree upon the number of land 
forces, and to make requisitions from each State for its quota, in proportion to 
the number of white inhabitants in such State, which requisition shall be bind¬ 
ing ; and thereupon the legislature of each State shall appoint the regimental 
officers, raise the men, and clothe, arm, and equip them, in a soldierlike manner, 
at the expense of the United States; and the officers, and men so clothed 
and equipped, shall march to the place appointed, and within the time agreed 
on by the United States in Congress assembled ; but if the United States in 
Congress assembled shall, on consideration of circumstances, judge proper that 
any State should not raise men, or should raise a smaller number than its quota, 
and that any other State should raise a greater number of men than the quota 
thereof, such extra number shall be raised, officered, clothed, armed, and 
equipped, in the same manner as the quota of such State, unless the legislature 
ot such State shall judge that such extra number cannot be safely spared out of 
the same; in which case they shall raise, officer, clothe, arm, and equip as many 
of such extra number as they judge can be safely spared ; and the officers and 
men so clothed, armed and equipped shall march to the place appointed, and 
within the time agreed on, by the United States in Congress assembled. 

The United States in Congress assembled shall never engage in a war; nor 
grant letters of marque and reprisal in time of peace ; nor enter into any treaties 
or alliances ; nor coin money; nor regulate the value thereof; nor ascertain 
the sums and expenses necessary for the defence and welfare of the United 
States or any of them ; nor emit bills ; nor borrow money on the credit of the 
United States; nor appropriate money; nor agree upon the number of vessels 
of war to be built or purchased or the number of land or sea forces to be raised ; 
nor appoint a commander-in-chief of the army or navy ; unless nine States as¬ 
sent to the same ; nor shall a question on any other point, except for adjourn¬ 
ing from day to day, be determined, unless by the votes of a majority of the 
United States in Congress assembled. 

The Congress of the United States shall have power to adjourn to any time 
within the year, and to any place within the United States, so that no period 
of adjournment be for a longer duration than the space of six months; and 
shall publish the journal of their proceedings monthly, except such parts thereof 
relating to treaties, alliances, or military operations as in their judo-ment re¬ 
quire secrecy ; and the yeas and nays of the delegates of each State, on any 
question, shall be entered on the journal, when it is desired by any delegate • 
and the delegates of a State, or any of them, at his or their request, shall be 
furnished with a transcript of the said journal, except such parts as are above 
excepted, to lay before the legislatures of the several States. 

^ Art. X. The committee of the States, or any nine of them, shall be author- 
recess of Congess, such of the powers of Congress as the 
United States in Congress assembled, by the consent of nine states, shall, from 
time to time, think expedient to vest them with; provided that no power be 
delegated to the said committee, for the exercise of which, by the articles of 
confederation, the voice of nine states in the Congress of the United States 
assembled is requisite. 

Art. XI. Canada acceding to this confederation, and joining in the meas¬ 
ures of the United States, shall be admitted into and entitled to all the advan¬ 
tages of this union. But no other colony shall be admitted into the same un¬ 
less such admission be agreed to by nine states. ’ 

Art. XII. All bills of credit emitted, moneys borrowed, and debts contracted, 
by or under the authority of Congress, before the assembling of the United 
States in pursuance of the present confederation, shall be deemed and consid¬ 
ered as a charge against the United States, for payment and satisfaction whereof 
the said United States, and the public faith, are hereby solemnly pledged. 

Art. XIII. Every State shall abide by the determinations of the United 
States in Congress assembled, on all questions which by this confederation are 
submitted to them. And the articles of this confederation shall be inviolably 
observed by every State, and the Union shall be perpetual; nor shall any altera- 


ARTICLES OF CONFEDERATION—1777. 129 

agreed to "in a Co'tTgres^^AhrUn'ited^Ste^^ alteration be 

the legislatures of every State. ’ afterwards confirmed by 

hearts" 

and authority to us given for that ournosp d viitue of the power 

and in behalf of our respective constituents ^fnlkt Pi*esents, in the name 

firm each and every of the said Se. of 

and all and singular the matters and thino- ® perpetual union, 

further solemnly plight and enga<^e the faith^ therein contained; and we do 
that they shall abide by the detl-minations of theTnited^sf 7 ® 
assembled, on all questions, which by the said conf^Blr ^ ® "t ‘^o"g''ess 

them. And that tlie articles thereo/shall be invroln ^ submitted to 
we re[s]pectively represent, and that the Union sblu be perpT^^^^^^ 

'"ph.Tad^jMHnTh^ sTate^liTp^ Urn n'in'th dav^'f'j 

On the part and behalf of the State of New Hampshire 
JosiAH Bartlett, Wentworth, Jr. 

August 8, 1778. 

On the part and behalf of the State of Massachusetts Bay. ■ 

John Hancock, Francis Dana, 

Samuel Adams, j^mes Lovell 

Elbridge Gerry Samuel Holten. 

On the part and behalf of the Slate of Rhode Island and Providence Plantatwm 

William Ellery, John Collins. 

Henry Marchant, 

On the part and behalf of the State of Connecticut. 

Roger Sherman, Titus Hosmer, 

Samuel Huntington, Andrew Adams. 

Oliver Wolcott, 


On the part and behalf of the State of New York 
James Duane, William Duer, 

Francis* Lewis, Gouverneur Morris. 

On the part and in behalf of the State of New Jersey^ November 26, 1778. 
John Witherspoon, Nathaniel Scudder. 

On the part and behalf of the State of Pennsylvania, 

Robert Morris, William Clingan, 

Daniel Roberdeau, Joseph Reed, July 22, 1778 

Jonathan Bayard Smith, 

On the part and behalf of the State of Delaware. 

Thomas M’Kean, Feby. 12, 1779. Nicholas Yan Dyke 

John Dickinson, May 5, 1779. 


On the part and behalf of the State of Maryland. 

John Hanson, Mardi 1 , 1781. Daniel Carroll, March 1 , 1781 


130 OKGANIC LAWS OF THE UNITED STATES OF AMERICA. 


On the part and behalf of the State of Virginia. 

Richard Henry Lee, John Harvie, 

John Banister, Francis Lighteoot Lee. 

ThOxHas Adams, 

On the part and behalf of the State of North Carolina. 

John Penn, July 21, 1778. John Williams. 

Cornelius Harnett, 

On the part and behalf of the State of South Carolina. 

Henry Laurens, Richard Hutson, 

William Henry Drayton, • Thomas Heyward, Jr. 
John Mathews, 

On the part and behalf of the State of Georgia. 

Jonathan Walton, July 24, 1778. Edward Langworthy. 
Edward Telfair, 


THE NORTHWEST TERRITORIAL GOVERNMENT— 

1787. 

[The Confederate Congress, July 13, 1787.] 

An Ordinance for the government of the territory of the United States north- 

west of the river Ohio. 

Section 1 . Be it ordained by the United States in Congress assembled^ That 
the said territory, for the purpose of temporary government, be one district, 
subject, however, to be divided into two districts, as future circumstances mav, 
in the opinion of Congress, make it expedient. 

Sec. 2 . Be it ordained by the authority aforesaid., That the estates both of 
resident and non-resident proprietors in the said territory, dying intestate, 
shall descend to, and be distributed among, their children and the descendants 
of a deceased child in equal parts, the descendants of a deceased child or 
grandchild to take the share of their deceased parent in equal parts among 
them ; and where there shall be no children or descendants, then in equal parts 
to the next of kin, in equal degree; and among collaterals, the children of a 
deceased brother or sister of the intestate shall have, in equal parts amono- 
them, their deceased parent’s share; and there shall, in no case, be a distinc¬ 
tion between kindred of the whole and half blood ; saving in all cases to the 
widow of the intestate her third part of the real estate for life, and one-third 
pjirt of the personal estate; and this law relative to descents and dower shall 
remain in full force until altered by the legislature of the district. And until the 
governor and judges shall adopt laws as hereinafter mentioned, estates in the 
said territory may be devised or bequeathed by wills in writing, sio-ned and 
sealed by him or her in whom the estate may be, (being of full°age^) and at¬ 
tested by three witnesses; and real estates may be conveyed by lease and re¬ 
lease, or bargain and sale, signed, sealed, and delivered by the person, beino- 
of full age, in whom the estate may be, and attested by two witnesses, provided 
such wills be duly proved, and such conveyances be acknowledged, or the exe¬ 
cution thereof duly proved, and be recorded within one year after proper 



THE NORTHWEST TERRITORIAL GOVERNMENT—1787. 181 

Sec. S’. Be it ordained hy the authority aforesaid Thnf i n u 

g™.ri"i.S;“ it z "i st/s; t'.u? 

thousand acres of land, while in the exercise of his office one 

Sec. 4. There shall be appointed, from time to time, by Cono-ress a secre 
tary, whose commission shall continue in force for four rears ,.n7ess ’ 
yoked ; he shall reside in the district, and have a freehold estate ^ 
hundred acies of land while in the exercise of his office. It shall be his duty 
to keep and preserve the acts and laws passed by the lefrislutnrp nnri fho v i-^ 
records of the district, and the proceed'^^ngs of'the 

sta’mn™H V^h’ ‘■'o aiitlieiitic copies of such alts and proceedino-s every 
SIX montlis to the secretary of Congress. Tliere shall also be appSiuted a 
court, to consist of three judges, any two of whom to form a court, who shall 
have a common-law jurisdiction, and reside in the district, and have each 
herein a freehold estate, in five hundred acres of land, while in the exmxise of 
havtar*^*°^* ’ continue in force during good be- 

lish of them, shall adopt and pub- 

ish in the district such laws of the original States, criminal and civil, as may 

be necessary, and best suited to the circumstances of the district, and report 
ln*tn th from time to time, which laws shall be in force in the district 

untd the organization of the general assembly therein, unless disapproved of 
by Congress -11111 afterwards the legislature shall have authority to alter them 
as they shall think fit. 

Sec. 6 . The governor, for the time being, shall be commander-in-chief of the 
militia, appoint and commission all officers in the same below the rank of 
general ofiicers ; all general officers shall be appointed and commissioned by 
Congress. 

Sec. 7. Previous to the organization of the general assembly the governor 
shall appoint such magistrates, and other civil officers, in each county or town¬ 
ship, as he shall find necessary for the preservation of the peace and good 
order in the same. After the general assembly shall be organized the powers 
and duties of magistrates and other civil officers shall be regulated and defined 
by the said assembly; but all magistrates and other civil officers, not herein 
otherwise directed, shall, during the continuance of this temporary o-overn- 
ment, be appointed by the governor. ® 

Sec. 8. For the prevention of crimes and injuries, the laws to be adopted or 
made shall have force in all parts of the district, and for the execution of pro¬ 
cess, criminal and civil, the governor shall make proper divisions thereof; and 
he shall proceed, from time to time, as circumstances may require, to lay out 
the parts of the district in which the Indian titles shall have been extinguished, 
into counties and townships, subject, however, to such alterations as may there¬ 
after be made by the legislature. 

Sec. 9. So soon as there shall be five thousand free male inhabitants, of full 
age, in the district, upon giving proof thereof to the governor, they shall re¬ 
ceive authority, with time and place, to elect representativ’^es from their counties 
or townships, to represent them in the general assembly: Provided, That for 
every five hundred free male inhabitants there shall be one representative, and 
so on, progressively, with the number of free male inhabitants, shall the right 
of representation increase, until the number of representatives shall amount to 
twenty-five; after which the number and proportion of representatives.shall be 

9 


132 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


regulated by the legislature : Provided^ That no person be eligible or qualified 
to act as a representative, unless he shall have been a citizen of one of the 
United States three years, and be a resident in the district, or unless he shall 
have resided in the district three years ; and, in either case, shall likewise hold 
in his own right, in fee-simple, two hundred acres of land within the same : 
Provided also, That a freehold in fifty acres of land in the district, having 
been a citizen of one of the States, and being resident in the district, or the 
like freehold and two years’ residence in the district, shall be necessary to 
qualif};^ a man as an elector of a representative. 

Sec. 10 The representatives thus elected shall serve for the term of two 
years; and in case of the death of a representative, or removal from office, the 
governor shall issue a writ to the county or township, for which he was a mem¬ 
ber, to elect another in his stead, to serve for the residue of the term. 

Sec. 11 . The general assembly, or legislature, shall consist of the governor, 
legislative council, and a house of representatives. The legislative council 
shall consist of five members, to continue in office five years, unless sooner re¬ 
moved by Congress; any three of whom to be a quorum ; and the members of 
the council shall be nominated and appointed in the following manner, to wit: 
As soon as representatives shall be elected the governor shall appoint a time 
and place for them to meet together, and when met they shall nominate ten 
persons, resident in the district, and each possessed of a freehold in five hun¬ 
dred acres of land, and return their names to Congress, five of whom Congress 
shall appoint and commission to serve as aforesaid; and whenever a vacancy 
shall happen in the council, b}^ death or removal from office, the house of repre* 
sentatives shall nominate two persons, qualified as aforesaid, for each vacancy, 
and return their names to Congress, one of whom Congress shall appoint and 
commission for the residue of the term ; and every five 3 ’^ears, four months at 
least before the expiration of the time of service of the members of the coun¬ 
cil, the said house shall nominate ten persons, qualified as aforesaid, and re¬ 
turn their names to Congress, five of whom Congress shall appoint and com¬ 
mission to serve as members of the council five years, unless sooner removed. 
And the governor, legislative council, and house of representatives shall have 
authority to make laws in all cases for the good government of the district, 
not repugnant to the principles and articles in this ordinance established and 
declared. And all bills, having passed by a majority in the house, and by a 
majority in the council, shall be referred to the governor for his assent; but 
no bill, or legislative act whatever, shall be of an}^ force without his assent. 
The governor shall have power to convene, prorogue, and dissolve the general 
assembly when, in his opinion, it shall be expedient. 

Sec. 12. The governor, judges, legislative council, secretary, and such other 
officers as Congress shall appoint in the district, shall take an oath or affirma¬ 
tion of fidelity, and of office: the governor before the President of Congress, 
and all other officers before the governor. As soon as a legislature shall be 
formed in the district, the council and house assembled, in one room, shall 
have authority, b}-' joint ballot, to elect a delegate to Congress, who shall have 
a seat in Congress, with a right of debating, but not of voting, during this 
temporary government. 

Sec. 13. And for extending the fundamental principles of civil and religious 
liberty, which form the basis whereon these republics, their laws and constitu¬ 
tions, are erected; to fix and establish those principles as the basis of all laws 
constitutions, and governments, which forever hereafter shall be formed in the 
said territory ; to provide, also, for the establishment of States, and permanent 
government therein, and for their admission to a share in the Federal councils 
on an equal footing with the original States, at as early periods as may be con¬ 
sistent with the general interest. 

.1 1 ‘ereby ordained and declared, by the authority aforesaid, that 

the following articles shall be considered as articles of compact, between the 


THE NORTHWEST TERRITORIAL GOVERNMENT— 1787 . 133 

*" territory, and forever re 

main unalterable, unless by common consent, to wit: 


ARTICLE 1. 

he Wmselfin a peaceable and orderly manner, shall ever 

Li“teStorier"‘'°““‘ *'®‘'Sious sentiments, in the 


ARTICLE II, 

of The wriu f ‘’’® to the benefits 

of the wilts of habeas corpus, and of the trial by jury; of a proportionate 

represen ation of the people in the legislature, and of judicial prTceedTnls ac® 

for canbn*l nff ®°“'’®® i® ‘he common law. All persons shall be bailable, unless 

All ih n h®®®’ n '®'’f ^® *’® evident, or the presumption great. 

All fines shall be moderate; and no cruel or unusual punishments shall be in- 
flicted man shall be deprived of his liberty or property, but by the judo-- 
ment of his peers, or the law of the land, and should the public exigencies 
make It necessary, for the common preservation, to take any person’s property, 
or to demand his particular services, full compensation shall be made for the 
!n?!q preservation of rights and property, it is understood 

and declared, that no law ought ever to be made or have force in the said terri¬ 
tory that shall, in any manner whatever, interfere with or affect private con¬ 
tracts, or engagements, bona fide^ and without fraud previously formed. 


ARTICLE III. 

Religion, morality, and knowledge being necessary to good government and 
the happiness of mankind, schools and the means of education shall forever be 
encouiaged. The utmost good faith shall always be observed towards the In¬ 
dians ; their lands and property shall never be taken from them without their 
consent; and in their property, rights, and liberty they never shall be invaded 
or disturbed, unless in just and lawful wars authorized by Congress; but laws 
founded in justice and humanity shall, from time to time, be made for prevent¬ 
ing wrongs being done to them, and for preserving peace and friendship with 
them. 

ARTICLE lY. 

The said territory, and the States which maybe formed therein, shall forever 
remain a part of this confederacy of the. United States of America, subject to 
the Articles of Confederation, and to such alterations therein as shall be con¬ 
stitutionally made; and to all the acts and ordinances of the United States in 
Congress assembled, conformable thereto. The inhabitants and settlers in the 
said territory shall be subject to pay a part of the Federal debts, contracted, 
or to be contracted, and a proportional part of the expenses of government to 
be apportioned on them by Congress, according to the same common rule and 
measure by which apportionments thereof shall be made on the other States; 
and the taxes for paying their proportion shall be laid and levied by the au¬ 
thority and direction of the legislatures of the district, or districts, or new 
States, as in the original States, within the time agreed upon by the United 
States in Congress assembled. The legislatures of those districts, or new 
States, shall never interfere with the primary disposal of the soil by the United 
States in Congress assembled, nor with any regulations Congress may find 
necessary for securing the title in such soil to the bona fide purchasers. No 
tax shall be imposed on lands the property of the United States; and in no 


134 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


case shall non-resident proprietors be taxed higher than residents. The navi¬ 
gable waters leading into the Mississippi and Saint Lawrence, and the carrying 
places between the same, shall be common highways, and forever free, as well 
to the inhabitants of the said territory as to the citizens of the United States, 
and those of any other States that may be admitted into the confederacy, with¬ 
out any tax, impost, or duty therefor. 

ARTICLE Y. 

There shall be formed in the said territory not less than three nor more than 
five States; and the boundaries of the States, as soon as Virginia shall alter 
her act of cession and consent to the same, shall become fixed and established 
as follows, to wit: The western State, in the said territory, shall be bounded 
by the Mississippi, the Ohio, and the Wabash Rivers; a direct line drawn 
from the Wabash and Post Vincents, due north, to the territorial line between 
the United States and Canada; and by the said territorial line to the Lake of 
the Woods and Mississippi. The middle State shall be bounded by the said 
direct line, the Wabash from Post Vincents to the Ohio, by the Ohio, by a 
direct line drawn due north from the mouth of the Great Miami to the said 
territorial line, and by the said territorial line. The eastern State shall be 
bounded b}^ the last-mentioned direct line, the Ohio, Pennsylvania, and the said 
territorial line: Provided^ however^ And it is further understood and declared, 
that the boundaries of these three States shall be subject so far to be altered, 
that, if Congress shall hereafter find it expedient, they shall have authority to 
form one or two States in that part of the said territory which lies north of an 
east and west line drawn through the southerly bend or extreme of Lake 
Michigan. And whenever any of the said States shall have sixty thousand 
free inhabitants therein, such State shall be admitted, by its delegates, into the 
Congress of the United States, on an equal footing with the original States, in 
all respects whatever ; and shall be at liberty to form a permanent constitution 
and State government: Provided^ The constitution and government, so to be 
formed, shall be republican, and in conformity to the principles contained in 
these articles, and, so far as it can be consistent with the general interest of 
the confederacy, such admission shall be allowed at an earlier period, and 
when there may be a less number of free inhabitants in the State than sixty 
thousand. 


ARTICLE VI. 

There shall be neither slavery nor involuntary servitude in the said terri¬ 
tory, otherwise than in the punishment of crimes, whereof the party shall have 
been duly convicted: Provided always^ That any person escaping into the 
same, from whom labor or service is lawfully claimed in any one of the original 
States, such fugitive may be lawfully reclaimed, and conveyed to the person 
claiming his or her labor or service as aforesaid. 

Be it ordained by the authority aforesaid^ That the resolutions of the 23d of 
April, 1784, relative to the subject of this ordinance, be, and the same are 
hereby, repealed, and declared null and void. 

Done by the United States, in Congress assembled, the 13th day of July, in 
the year of our Lord 1787, and of their sovereignty and indeoendence the 
twelfth. 


CONSTITUTION OF THE UNITED STATES—1787. 


135 


CONSTITUTION OF THE UNITED STATES—1787. 

We, the People of the United States, in order to form a more perfect union, 
establish justice, insure domestic tranquillity, provide for the common defence 
promote the general welfare, and secure the blessings of liberty to ourselves and 
our posterity, do ordain and establish this Constitution for the United States 
of America. 

ARTICLE I. 

Section 1. All legislative powers herein granted shall be vested in a Congress 
ot the United States, which shall consist of a Senate and House of Kepresen- 
tatives. ^ 

Sec. 2. The House of Representatives shall be composed of members chosen 
every second year by the people of the several States, and the electors in each 
State shall have the qualifications requisite for electors of the most numerous 
branch of the State Legislature. 

No person shall be a representative who shall not have attained to the age of 
twenty-five years, and been seven years a citizen of the United States, and who 
shall not, when elected, be an inhabitant of that State in which he shall be 
chosen. 

^[Representatives and direct taxes shall be apportioned among the several 
States which may be included within this Union, according to their respective 
numbers, which shall be determined by adding to the whole number of free per¬ 
sons, including those bound to service for a term of years, and excluding In¬ 
dians not taxed, three-fifths of all other persons.] The actual enumeration shall 
be made within three years after the first meeting of the Congress of the United 
States, and within every subsequent term of ten years, in such manner as they 
shall by law direct. The number of representatives shall not exceed one for 
every thirty thousand, but each State shall have at least one representative : 
and until such enumeration shall be made, the State of New Hampshire shall 
be entitled to choose three; Massachusetts, eight; Rhode Island and Providence 
Plantations, one; Connecticut, five; New York, six; New Jersey, four; Penn¬ 
sylvania, eight; Delaware, one; Maryland, six ; Virginia, ten ; North Carolina, 
five ; South Carolina, five; and Georgia, three. 

When vacancies happen in the representation from any State, the executive 
authority thereof shall issue writs of election to fill such vacancies. 

The House of Representatives shall choose their Speaker and other officers ; 
and shall have the sole power of impeachment. 

Sec. 3. The Senate of the United States shall be composed of two senators 
from each State, chosen by the Legislature thereof, for six years ; and each 
senator shall have one vote. 

Immediately after they shall be assembled in consequence of the first election, 
they shall be divided as equally as may be into three classes. The seats of the 
senators of the first class shall be vacated at the expiration of the second year; 
of the second class, at the expiration of the fourth year; and of the third class, 
at the expiration of the sixth year, so that one-third may be chosen every second 
year; and if vacancies happen by resignation, or otherwise, during the recess 
of the Legislature of any State, the executive thereof may make temporary 
appointments until the next meeting of the Legislature, which shall then fill 
such vacancies. 

No person shall be a senator who shall not have attained to the age of thirty 
years, and been nine years a citizen of the United States, and who shall not, 
when elected, be an inhabitant of that State for which he shall be chosen. 

The Vice-President of the United States shall be president of the Senate, but 
shall have no vote, unless they be equally divided. 

The Senate shall choose their other officers, and also a president pro tempore^ 


* The clause included in hrac'kets is amended by the 14th amendment, 2d section. 



136 OKGANIC LAWS OF THE UNITED STATES OF AMERICA. 


in the absence of the Vice-President, or when he shall exercise the office of 
President of the United States. 

The Senate shall have the sole power to try all impeachments. When sitting 
for that purpose, they shall be on oath or affirmation. When the President of 
the United States is tried, the Chief Justice shall preside; and no person shall 
be convicted without the concurrence of two-thirds of the members present. 

Judgment in cases of impeachment shall not extern^ further than to removal 
from office, and disqualification to hold and enjoy any office of honor, trust, or 
profit under the United States ; but the party convicted shall nevertheless be 
liable and subject to indictment, trial, judgment, and punishment, according to 
law^ 


Sec. 4. The times, places, and manner of holding elections for senators and 
representatives shall be prescribed in each State by the Legislature thereof; 
but the Congress may at any time, by law, make or alter such regulations, ex¬ 
cept as to the places of choosing senators. 

The Congress shall assemble at least once in every year, and such meeting 
shall be on the first Monday in December, unless they shall by law appoint a 
different day. 

Sec. 5. Each house shall be the judge of the elections, returns, and qualifica¬ 
tions of its own members, and a majority of each shall constitute a quorum to 
do business; but a smaller number may adjourn from daj^ to day, and may be 
authorized to compel the attendance of absent members, in such manner, and 
under such penalties, as each house may provide. 

Each house may determine the rules of its proceedings, punish its members 
for disorderly behavior, and, with the concnrrence of two-thirds, expel a 
member. 


Each house shall keep a journal of its proceedings, and from time to time 
publish the same, excepting such parts as may in their judgment require 
secrecy, and the 3'eas and nays of the members of either house on an^’’ question 
shall, at the desire of one-fifth of those present, be entered on the journal. 

Neither house, during the session of Congress, shall, without the consent of 
the other, adjourn for more than three days, nor to any other place than that 
in which the two houses shall be sitting. 

Sec. 6. The senators and representatives shall receive a compensation for 
their services, to be ascertained by law, and paid out of the treasury of the 
United States. They shall, in all cases except treason, felony, and breach of the 
peace, be privileged from arrest during their attendance at the session of their 
respective houses, and in going to and returning from the same; and for any 
speech or debate in either house, they shall not be questioned in any other 
place. 

No senator or representative shall, during the time for which he was elected 
be appointed to any civil office under the authority of the United States, which 
shall have been created, or the emoluments whereof shall have been increased 
ciuring such time; and no person holding any pffice under the United States 
shall be a member of either house during his continuance in office. 

Sec. 7. All bills for raising revenue shall originate in the House of Represen¬ 
tatives ; but the Senate may propose or concur with amendments as on other 

01IIS, 

Every bill which shall have passed the House of Representatives and the 
benate, shall, before it become a law, be presented to the President of the 
U lilted btates ; if he approve, he sliall sign it, but if not, he shall return it with 
his objections, to that house in which it shall have originated, who shall ’enter 
the objections at large on their journal, and proceed to reconsider it If after 
such reconsideration, two-thirds of that house shall agree to pass the bill it 
shall be sent, together with the objections, to the otlier house, by which it shall 
ikewise be reconsidered, and if approved by two-thirds of that house, it shall 
become a law. But in all such cases the votes of both houses shall be deter¬ 
mined by yeas and nays, and the names of the persons voting for and against 



137 


CONSTITUTION OF THE UNITED STATES- 1787 . 


be entered on the journal of each house respectively. If any bill 
shall not be returned by the President within ten days (Sundays exceuted^ 

ne^afif hi ^ bi like man¬ 

ner as if he had signed it, unless the Congress by their adjournment prevent 
Its return, in which case it shall not be a law uiiimeni pievent 

Every order, resolution, or vote to which the concurrence of the Senate and 

ment) shall be presented to the President of the United States ; and before the 
same shall take effect, shall be approved by him, or, being disapproved by him 
shall be repassed by two-thirds of the Senate and House of Representatives’ 
according to the rules and limitations prescribed in the case of a bill. ’ 

feEC. 8. ihe Congress shall have power— 

lo lay and collect taxes, duties, imposts, and excises, to pay the debts and 
pro^ude for the common defence and general welfare of the United States ; but 
all duties, imposts, and excises shall be uniform throughout the United States • 
To borrow money on the credit of the United States; 

lo regulate commerce with foreign nations, and among the several States, 
and with the Indian tribes; ’ 

• ^stablish a uniform rule of naturalization, and uniform laws on the sub¬ 
ject of bankruptcies throughout the United States ; 

the value thereof, and of foreign coin, and fix the 
standard of weights and measures; 

To provi(l^e for the punishment of counterfeiting the securities and current 
com of the United States ; 

To establish post-offices and post-roads; 

To promote the progress of science and useful arts, by securing, for limited 
times, to authors and inventors the exclusive right to their respective writings 
and discoveries; ^ 


To constitute tribunals inferior to the Supreme Court; 

To define and punish piracies and felonies committed on the high seas, and 
offences against the law of nations; 

To declare war, grant letters of marque and reprisal, and make rules concern¬ 
ing captures on land and water; 

To raise and support armies, but no appropriation of money to that use shall 
be for a longer term than two years ; 

To provide and maintain a navy; 

To make rules for the government and regulation of the land and naval 
forces; 

To provide for calling forth the militia to execute the laws of the Union, 
suppress insurrections and repel invasions; 

To provide for organizing, arming, and disciplining the militia, and for govern¬ 
ing such part of them as may be employed in the service of the United States, 
reserving to the States respectively the appointment of the officers, and the 
authority of training the militia according to the discipline prescribed by Con¬ 
gress ; 


To exercise exclusive legislation in all cases whatsoever over such district 
(not exceeding ten miles square) as may by cession of particular States, and 
the acceptance of Congress, become the seat of the government of the United 
States, and to exercise like authority over all places purchased by the consent 
of the Legislature of the State in which the same shall be, for the erection of 
forts, magazines, arsenals, dockyards, and other needful buildings; and 

To make all laws which shall be necessary and proper for carrying into ex¬ 
ecution the foregoing powers, and all other powers vested by this Constitution 
in the government of the United States, or in any department or officer thereof. 

Sec. 9. The migration or importation of such persons as any of the States 
now existing shall think proper to admit, shall not be prohibited by the Con¬ 
gress prior to the year one thousand eight hundred and eight, but a tax or 


138 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


duty may be imposed on such importation, not exceeding ten dollars for each 
person. 

The privilege of the writ of habeas corpus shall not be suspended, unless 
when ill cases of rebellion or invasion the public safety may require it. 

No bill of attainder or ex-post-facto law shall be passed. 

No capitation or other direct tax shall be laid, unless in proportion to the 
census or enumeration hereinbefore directed to be taken. 

No tax or duty shall be laid on articles exported from any state. 

No preference shall be given by an}' regulation of commerce or revenue to 
the ports of one State over those of another; nor shall vessels bound to, or 
from, one State, be obliged to enter, clear, or pay duties in another. 

No money shall be drawn from the treasury but in consequence of appro¬ 
priations made b3'law; and a regular statement and account of the receipts and 
expenditures of all public money shall be published from time to time. 

No title of nobility shall be granted by the United States; and no person 
holding an}' office of profit or trust under them, shall, without the consent of 
the Congress, accept of any present, emolument, office, or title, of any kind 
whatever, from any king, prince, or foreign state. 

Sec. 10 . No State shall enter into any treaty, alliance, or confederation; grant 
letters of marque and reprisal; coin money; emit bills of credit; make anything 
but gold and silver coin a tender in payment of debts; pass any bill of attainder, 
ex-post-facto law, or law impairing the obligation of contracts, or grant any 
title of nobility. 

No State shall, without the consent of the Congress, lay any impost or duties 
on imports or exports, except what may be absolutely necessary for executing 
its inspection laws; and the net produce of all duties and imposts, laid by any 
State on imports or exports, shall be for the use of the treasury of the United 
States; and all such laws shall be subject to the revision and control of the 
Congress. 

No State shall, without the consent of Congress, lay any duty of tonnage, 
keep troops, or ships of war, in time of peace, enter into any agreement or co”n- 
pact with another State, or with a foreign power, or engage in war, unless actu¬ 
ally invaded, or in such imminent danger as will not admit of delay. 

ARTICLE 11. 

Sec. 1. The Executive power shall be vested in a President of the United 
States of America. He sliall hold his office during the term of four years, 
and, together with the Vice-President, chosen for the same term, be elected as 
follows; 

Each State shall appoint, in such manner as the Legislature thereof may 
direct, a number of electors, equal to the whole number of senators and repre¬ 
sentatives to which the State may be entitled in the Congress; but no senator 
or representative, or person holding an office of trust or profit under the United 
States, shall be appointed an elector. 

*[The electors shall meet in their respective States, and vote by ballot for two 
persons, of whom one at least shall not be an inhabitant of the same State with 
themselves; and they shall make a list of all the persons voted for, and of the 
number of votes for each, which list they shall sign and certify, and transmit 
sealed to the seat of the government of the United States, directed to the presi¬ 
dent of the Senate. Tlie president of the Senate shall, in the presence of the 
Senate and House of Representatives, open all the certificates, and the votes 
shall then be counted. The person having the greatest number of votes shall 
be the Piesident, if such number be a majority of the whole number of electors 
appointed; and if there be more than one who have such majority, and have 
an equal number of votes, then the House of Representatives shall immediately 
choose by ballot one of them for President; and if no person have a majority, 

* The clauoe inclosed in brackets has been superseded by the 12th amendment. 







139 


CONSTITUTION OF THE UNITED STATES—1787. 


urPre^donf*’'’f" list the said House shall, in like manner, choose 
Stat£, ti f ® \ ?• President, the votes shall be taken by 

numose sh 'State having one vote; a quorum for this 
I pose shall consist of a member or members from two-thirds of the States 
and a majority of all the States shall be necessary to a choice. In every case’ 
after the choice of the President, the person having the greatest number of 

Vice-President. But if there should remain 
the Vice-PresTdent^*" from tP^in by ballot 

The Congress may determine the time of choosing the electors, and the day 
the UnUed States throughoid 

No person except a natural-born citizen, or a citizen of the United States at 
Rie time of the adoption of this Constitution, shall be eligible to tlie office of 
President; neither shall any person be eligible to that office who shall not have 
attmned to the age of thirty-five years, and been fourteen years a resident 
Within the United States. 


In case of the removal of the President from office, or of his death, resio-- 
nation or inability to discharge the powers and duties of the said office, the 
^ Vice-President, and the Congress may by law pro¬ 

vide for the case of removal, death, resignation, or inability, both of the Presi¬ 
dent and Vice-President, declaring what officer shall then act as President- 
and such officer shall act accordingly until the disability be removed, or a 
'President shall be elected. 

The President shall, at stated times, receive for his services a compensation 
which shall neither be increased nor diminished during the period for which 
he shall have been elected, and he shall not receiv'e within that period any other 
emolument from the United States, or any of them. 

Before he enter on the execution of his office, he shall take the following 
oath or affirmation : “ I do solemnly swear (or affirm) that I will faithfully 
execute the office of President of the United States, and will, to the best of 
my ability, preserve, protect, and defend the Constitution of the United 
States.” 

Sec. 2. The President shall be commander-in-chief of the army and navy 
of the United States, and of the militia of the several States, when called into 
the actual service of the United States ; he may require the opinion, in writing, 
of the principal officer in each of the executive departments, upon any subject 
relating to the duties of their respective offices: and he shall have power to 
grant reprieves and pardons for offences against the United States, except in 
cases of impeachment. 

He shall have the power, by and with the advice and consent of the Senate, 
to make treaties, provided two-thirds of the Senators present concur; and he 
shall nominate, and by and with the advice and consent of the Senate shall 
appoint ambassadors, other public ministers and consuls, judges of the Supreme 
Court, and all other officers of the United States, w-hose appointments are not 
herein otherwise provided for, and which shall be established by law; but the 
Congress may by law vest the appointment of such inferior officers, as they 
think proper, in the President alone, in the courts of law, or in the heads of 
departments. 

The President shall have power to fill up all vacancies that may happen 
during the recess of the Senate, by granting commissions which shall expire 
at the end of their next session. 

Sec. 3. He shall, from time to time, give to the Congress information of the 
state of the Union, and recoGimend to their consideration such measures as he 
shall judge necessary and expedient; he maj^, on extraordinary occasions, con¬ 
vene lioth Houses, or either of them, and in case of disagreement between them 
with respect to the time of adjournment, he may adjourn them to such time 
as he shall think proper; he shall receive ambassadors and other public minis- 


140 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


ters ; he shall take care that the laws be faithfully executed, and shall commis¬ 
sion all the officers of the United States. 

Sec. 4. The President, Yice-President, and all civil officers of the United 
States, shall be removed from office on impeachment for, and conviction of, 
treason, bribery, or other high crimes and misdemeanors. 

ARTICLE III. 

Sec. 1. The judicial power of the United States shall be vested in one Supreme 
Court, and in such inferior courts as the Congress may from time to time 
ordain and establish. The judges, both of the Supreme and inferior courts, 
shall hold their offices during good behavior, and shall, at stated times, receive 
for their services a compensation which shall not be diminished during their 
continuance in office. 

Sec. 2. The judicial power shall extend to all cases, in law and equity, arising 
under this Constitution, the laws of the United States, and treaties made, or 
which shall be made, under their authoritj^; to^all cases affecting ambassadors, 
other public ministers, and consuls ; to all cases of admiralty and maritime 
jurisdiction; to controversies to which the United States shall be a party; to 
controversies between two or more States; between a State and citizens of 
another State; between citizens of different States; between citizens of the 
same State claiming lands under grants of different States, and between a State, 
or the citizens thereof, and foreign States, citizens or subjects. 

In all cases affecting ambassadors, other public ministers and consuls, and* 
those in which a State shall be party, the Supreme Court shall have original 
jurisdiction. In all the other cases before mentioned, the Supreme Court shall 
have appellate jurisdiction, both as to law and fact, with such exceptions and 
under such regulations as the Congress shall make. 

The trial of all crimes, except in cases of impeachment, shall be by jury; and 
such trial shall be held in the State where the said crimes shall have been com¬ 
mitted; but when not committed within any State, the trial shall be at such 
place or places as the Congress may by law have directed. 

Sec. 3. Treason against the United States shall consist only in levying war 
against them, or in adhering to their enemies, giving them aid and comfort. 

No person shall be convicted of treason unless on the testimony of two wit¬ 
nesses to the same overt act, or on confession in open court. 

The Congress shall have power to declare the punishment of treason, but no 
attainder of treason shall work corruption of blood, or forfeiture, except durincr 
the life of the person attainted. ° 


ARTICLE lY. 

Sec. 1. Full faith and credit shall be given in each State to the public acts, 
records, and judicial proceedings of every other State; and the Congress may 
by general laws prescribe the manner in which such acts, records, and proceed¬ 
ings shall be proved, and the effect thereof. 

Sec. 2. The citizens of each State shall be entitled to all privileges and im- 
miwiities of citizens in the several States. ^ 

A person charged in any State with treason, felony, or other crime, who shall 
flee from justice, and be found in another State, shall, on demand of the exec¬ 
utive authority of the State from which he fled, be delivered up, to be removed 
to the State having jurisdiction of the crime. 

No person held to service or labor in one State, under the laws thereof, 
escaping into another, shall, in consequence of anv law or regulation therein’ 
be discharged from such service or labor, but shall be delivered up on claim’ 
of the party to whom such service or labor may be due. 

Sec. 3. New States may be admitted by the Congress into this Union ; but 
no new State shall be formed or erected within the jurisdiction of any other 



CONSTITUTION OF THE UNITED STATES- 


-1787. 


141 


well as of the Congress. gisiatuies of the States concerned, as 

regulations®respecting'^the territory or^otTerOTopeH?*^^ needful rules and 
States ; and nothing in this Constitution shall hi so ionttrufd fs^to*"^ 

“"Lo fThe UnH^i^Sr particular Statf 

repubUcan folrn of Joverrr^rnt overy State in this Union a 

anil on application®of tl^Teg^slature^^^^^^^^ 

cannot be convened), against domestic violence. ^ Legislature 


ARTICLE V. 

= 1 ,^!'® Congress, whenever two-thirds of both houses shall deem it necessary 
shall propose amendments to this Constitution, or, on the annlication of tife 
Legislatures of two-thirds of the several States, shall call a convention for nro 
posing amendments which, in either case, shall be valid to all intents Ind’ 
purposes, as part of this Constitution, when ratified by the Leo-islatures of 
hree-fourths of the several States, or by conventions iifthree-Ms 1 mrelf 
as the one or the other mode of ratiBcation may be proposed by the Lusress- 
provided that no amendment which may be made prior to the^year one®thou- 
sand eight hundred and eight shall in any manner affect the first and fourth 
clauses m the ninth section of the first article ; and that no State without its 
consent, shall be deprived of its equal suffrage in the Senate. 

ARTICLE VI. 

All debts contracted, and engagements entered into, before the adoption 
of this Constitution, shall be as valid against the United States under this Con- 
stitution, as under the Confederation. 

This Constitution, and the laws of the United States which shall be made in 
pursuance thereof; and all treaties made, or which shall be made, under the 
authority of the United States, shall be the supreme law of the land • and the 
judges in every State shall be bound thereby, anything in the constitution or 
laws oi any State to the contrary notwithstanding. 

The senators and representatives before mentioned, and the members of the 
several State Legislatures,, and all executive and judicial officers, both of the 
United States and of the several States, shall be bound by oath or affirmation 
to support this Constitution; but no religious test shall ever be required as a 
qualification to any office or public trust under the United States. 


ARTICLE YII. 

The ratification of the Conventions of nine States shall be sufficient for the 
establishment of this Constitution between the States so ratifying the same. 

Done in convention, by the unanimous consent of the States present, 
the seventeenth day of September, in the year of our Lord one thou¬ 
sand seven hundred and eighty-seven, and of the independence of the 
United States of America the twelfth. 

In witness whereof we have hereunto subscribed our names. 

GEORGE WASHINGTON, 

President^ and Deputy from ViTginia. 

New Hampshire. 

John Langdon, Nicholas Gilman. 

Massachusetts. 

Rufus King. 


Nathaniel Gorham, 


142 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


Connecticut. 

William Samuel Johnson, Roger Sherman. 


Alexander Hamilton. 

William Livingston, 
David Brearley, 


Benjamin Franklin, 
Thomas Mifflin, 
Robert Morris, 
George Clymer, 


New York. 

New Jersey* 

William Paterson, 
Jonathan Dayton. 

Pennsylvania. 

Thomas Fitzsimons, 
Jared Ingersoll, 
James Wilson, 
Gouverneur Morris. 


Delaware. 


George Reed, Richard Bassett, 

Gunning Bedford, Jr., Jacob Broom. 

John Dickinson, 

Maryland. 

James McHenry, Daniel Carroll. 

Daniel of St. Thomas Jenifer, 


Virginia. 

John Blair, James Madison, Jr. 

North Carolina. 

William Blount, Hugh Williamson. 

Richard Dobbs Spaight, 

South Carolina. 

John Rutledge, Charles Pinckney, 

Charles Cotesworth Pinckney, Pierce Butler. 


Georgia. 

William Few, Abraham Baldwin. 

(Attest), WILLIAM JACKSON, 

Secretary. 


ARTICLES IN ADDITION TO, AND AMENDMENT OF, THE CON¬ 
STITUTION OF THE UNITED STATES OF AMERICA, PROPOSED 
BY CONGRESS, AND RATIFIED BY THE LEGISLATURES OF THE 
SEVERAL STATES PURSUANT TO THE FIFTH ARTICLE OF 
THE ORIGINAL CONSTITUTION. 

ARTICLE I. 

Congress shall make no law respecting an establishment of religion, or pro¬ 
hibiting the free exercise thereof; or abridging the freedom of speech, or of 
the press ; or the right of the people peaceably to assemble, and to petition the 
government for a redress of grievances. 

ARTICLE II. 

A well-regulated militia being necessary to the security of a free ^ate, the 
right of the people to keep and bear arms shall not be infringed. 



CONSTITUTION OF THE UNITED STATES—1787. 


143 


ARTICLE III. 


ARTICLE ly. 

effects, a|ainst unreasoimbirsearcherLd sdru’^rL^lbaU not’bTvfo'lated ''“d 
no warrants sball issue, but upon probable oans^ suVpor erby oatTofaffiVZ^ 

SgrtoCred!^ be’serr^cbed,a/dte;L^l”:; 


akticle y. 

i,nl!c to answer for a capital, or otherwise infamous crime 

un ess on a presentment or indictment of a grand jury, except in cases aril7n<^ 

wait ■" nrilitilwhen in^actuatservirin timrof 

< r or public danger; nor sball any person be subject for the same offence to 
caseTo hi'"* in jeopardy of life or limb; nor shall be compelled in any criminal 
case to be a witness against himself, nor be deprived of life, liberty, or property 

wltboirt just rmpe'LattoT ’ "" 

ARTICLE VI. 

In all criminal prosecutions, the accused shall enjoy the right to a speedy 

Smi"«h«n j"‘-y of tbe State and district wherein the 

Clime shall have been committed, which district shall have been previously 
ascertained by law, and to be informed of the nature and cause ol the accm 
’ r" t'e confronted with the witnesses against him ; to have compulsory 
process for obtaining witnesses in his favor, and to have the assistance of coun- 


ARTICLE VII. 


In suits at common law, where the value in controversy shall exceed twenty 
dollars, the right of trial by jury shall be preserved, and no fact tried by a jury 
shall be otherwise re-examined in any court of the United States than accord¬ 
ing to the rules of the common law. 


ARTICLE VIII. 

Excessive bail shall not be required nor excessive fines imposed nor cruel 
and unusual punishments inflicted. 

ARTICLE IX. 

The enumeration in the Constitution of certain rights shall not be construed 
to deny or disparage others retained by the people. 


ARTICLE X. 

The powers not delegated to the United States by the Constitution, nor pro¬ 
hibited by it to the States, are reserved to the States respectively or to the 
people. 


144 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. 


ARTICLE XL 

The judicial power of the United States shall not be construed to extend to 
any suit in law or equity, commenced or prosecuted against one of the United 
States by citizens of another State, or by citizens or subjects of any foreign 
state. 


ARTICLE XII. 

The electors shall meet in their respective States, and vote by ballot for 
President and Vice-President, one of whom, at least, shall not be an inhabitant 
of the same State with themselves ; they shall name in their ballots the person 
voted for as President, and in distinct ballots the person voted for as Vice- 
President ; and they shall make distinct lists of all persons voted for as Presi¬ 
dent, and of all persons voted for as Vice-President, and of the number of 
votes for each, which lists they shall sign and certify, and transmit sealed to 
the seat of the government of the United States, directed to the president of 
the Senate ; the president of the Senate shall, in the presence of the Senate and 
House of Representatives, open all the certificates, and the votes shall then be 
counted ; the person having the greatest number of votes for President, shall 
be the President, if such number be a majority of the whole number of electors 
appointed; and if no person have such majority, then from the persons hav¬ 
ing the highest numbers not exceeding three on the list of those voted for as 
President, the House of Representatives shall choose imraediatel}'^, bv ballot, 
the President. But in choosing the President, the votes shall be taken by 
States, the representation from each State having one vote ; a quorum for this 
purpose shall consist of a member or members from two-thirds of the States, 
and a majority of all the States shall be necessary to a choice ; and if the House 
of Representatives shall not choose a President whenever the right of choice 
shall devolve upon them, before the fourth day of March next following, then 
the Vice-President shall act as President, as in the case of the death or other 
constitutional disability of the President. The person having the greatest 
number of votes as Vice-President, shall be the Vice-President if such number 
be a majority of the whole number of electors appointed ; and if no person have 
a majority, then from the two highest numbers on the list, the Senate shall 
choose the Vice-President; a quorum for the purpose shall consist of two-thirds 
of the whole number of senators, and a majority of the whole number shall be 
necessary to a choice. But no person constitutionally ineligible to the office of 
President shall be eligible to that of Vice-President of the United States. 


ARTICLE XIII. 

Sec. 1. Neither slavery nor involuntary servitude, except as a punishment for 
crime, whereof the party shall have been duly convicted, shall exist within the 
United States, or any place subject to their jurisdiction. 

Sec. 2. Congress shall have power to enforce this article by appropriate 
legislation. 

ARTICLE XIV. 

Sec. 1. All persons born or naturalized in the United States, and subject to 
the jurisdiction thereof, are citizens of the United States and of the State 
wherein they reside. No State shall make or enforce any law which shall 
abridge the privileges or immunities of citizens of the United States; nor shall 
any State deprive any person of life, liberty, or property, without due process 
of law, nor deny to any person within its jurisdiction the equal protection of 
the laws. 

Sec. 2. Representatives shall be apportioned among the several States ac- 


CONSTITUTION OF THE UNITED STATES— 1787 . 11,5 

each State!'exchKlfng*^7ndL"n”’'rot taxed”^Bu^t w'h°'® number of persons in 

a State, or the members of the Leaisiatnrp tl*^ ®^®uutive and judicial officers of 
inhabitants of such 1 ein o-f l i to any of the male 

United States, or in anTwaJ lbfidged 

tor of ■pr;sfdenraTd" Vi‘c1‘p'r"es1d'enT‘or' Congress, or elec- 

the United States or undfr anv Stat7 wh7 <=‘7*1 «■• military, under 

“ :n7stta r"-—^ re^ 

Hereof B.? rZ “^\«<‘”<=’<“• S-- -i<l or comffrrtZhe eneZes 

!uch ditabmt^ ^ two-thirds of each House, remove 

including 'd7tri7“^°^‘r ® authorized by law, 

suppressfncr insnZ payment of pensions and bounties for services in 

United SlafpQ ^ shall not be questioned. But neither the 

curedinad of°' assume or pay any debtor obligation in- 

Zim fo7h^Z ?’■ Ihe United State\ or any 

..1 .lil.« •'"• ■»“ *" 

the p7ov7iZ ofThlsZtiZ ®PP'‘‘=P"‘“e legislation, 

ARTICLE XV. 

or aZidl’pJta United States to vote shall not be denied 

or previous c,^,7f- States, or by any State, on account of race, color, 

or previous condition of servitude. 

legislatiM."''*'*' ‘^“"Sress shall have power to enforce this article by appropriate 


V 


/ 


146 PRESIDENTS AND THEIR CABINETS. 

PRESIDENTS AND THEIR CABINETS. 


From the “ American Almanac for 1883,” by permission of A. R. Spofford, Esq. 


PBESIDENTS. 


Term. 

jNo 

Name. 

Qualified. 

*1 

1 

George Washington. 

April 30, 1789 

2 


George Washington. 

March 4, 1793 

3 

2 

John Adams. 

March 4, 1797 

4 

3 

Thomas Jefferson. 

March 4, 1801 

5 


Thomas Jefferson. 

March 4, 1805 

6 

4 

James Madison. 

March 4, 1809 

7 


James Madison. 

March 4, 1813 

8 

5 

James Monroe. 

March 4, 1817 

9 


James Monroe. 

March 5, 1821 

10 

6 

John QuineV Adams. 

March 4, 1825 
March 4,1829 

11 

7 

Andrew Jackson. 

12 


Andrew Jackson. 

March 4, 1833 
March 4,1837 

13 

8 

Martin Van Buren. 

14 

9 

William H. Harrison 1. 

March 4, 1841 

14a 

10 

John Tyler. 

April 6, 1841 

15 

11 

James K. Polk. 

March 4, 1845 

16 

12 

Zachary Taylor 1. 

March 5, 1849 

16a 

13 

Millard' Fillmore. 

July 9, 1850 

17 

14 

Franklin Pierce. 

March 4, 1853 

18 

15 

James Buchanan. 

March 4.1857 

19 

16 

Abraham Lincoln. 

March 4, 1861 

20 


Abraham Lincoln ^. 

March 4, 1865 

20a 

17 

Andrew Johnson. 

April 15,1865 

21 

18 

Ulysses S. Grant. 

March 4, 1869 

22 


Ulysses S. Grant. 

March 4,1873 

23 

19 

Rutherford B. Hayes. 

March 5, 1877 

24 

20 

James A. Garfield 1. 

March 4, 1881 

24a 

21 

Chester A. Arthur. 

Sept. 20, 1881 


VICE-PRESIDENTS. 


No 

Name. 

Qualified. 

1 

John Adams. 

June 3,1789 


John Adams. 

Dec. 2,1793 
March 4, 1797 
March 4, 1801 

2 

Thomas Jefferson. 

3 

Aaron Burr. 

4 

George Clinton. 

March 4, 1805 


George Clinton 1. 

March 4, 1809 
April 10, 1812 
March 4, 1813 

5 

William H. Crawford 2. 

Elbridge Gerry 1. 


John Gaillard 2. 

Nov. 25’ 1814 
March 4, 1817 
March 5, 1821 

6 

Daniel D. Tompkins. 


Daniel D. Tompkins. 

7 

John C. Calhoun. 

March 4’ 1825 
March 4, 1829 


John C. Calhoun ^. 


Hugh L. White 2. 

Dec. 28, 1832 

8 

Martin Van Buren. 

March 4, 1833 
March 4, 1837 

9 

Richard M. Johnson. 

10 

John Tyler. 

March 4, 1841 
April 6,1841 
May 31, 1842 
March 4, 1845 
March 5, 1849 

Samuel L. Southard 2. 


Willie P. Mangum 2.. 

11 

George M. DaUas. 

12 

Millard Fillmore. 

William R. King 2. 

July 11, 1850 
March 4, 1853 

13 

William R. King 1. 

David R. Atchison 2. 

April 18, 1853 
Dec. 5, 1854 
March 4, 1857 


Jesse D. Bright 2. 

14 

John C. Breckinridge. 

15 

Hannibal Hamlin..7.. 

March 4, 1861 
March 4, 1865 

16 

Andrew Johnson,. 

Lafayette S. Foster. 2. 

April 15, 1865 
March 2, 1867 
March 4,1869 
March 4, 1873 
Nov. 22, 1875 
March 5, 1877 
Afarch 4, 1881 


Benjamin F. Wade 2. 

17 

Schuyler Colfax. 

18 

Henry Wilson',. 

Thomas W. Ferry 2. 

19 

William A. Wheeler. 

20 

Chester A. Arthur. 

David Davis 2. 

Oct. 13, 1881 




* The larger figures in this column mark the terms held by the Presidents, and are referred to in succeed¬ 
ing tables. The smaller figures indicate the numerical order or sequence of individual officers from the first. 
Terms marked a denote the succession of the Vice-President to the Presidency for the residue of the term. 
1 Died in office. 2 Acting Vice-President and President pro tern, olf the Senate. 

8 Resigned the Vice-Presidency, December 28,1&52. 


SECRETARIES OF STATE. 

. The larger figures mark the Presidential term in which each Cabinet Officer held his appointment, 

as shown by the table of Presidents preceding. 


Term. 

No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

Appointed. 

1 

1 

Thomas Jefferson. 

Sept. 26,1789 

14a 


Daniel Webster. 

April 6, 1841 

2 


Thomas Jefferson. 

March 4,1793 


15 

Hugh S. Legare. 

May 9,1843 


2 

Edmund Randolph. 

Jan. 2,1794 


16 

Abel P. Upshur. 

July 24,1843 


3 

Timothy Pickering. 

Dec. 10, 1795 


17 

John C. Calhoun. 

March 6, 1844 

3 


Timothy Pickering. 

March 4, 1797 

15 

18 

James Buchanan. 

March 6,1845 


4 

John Marshall. 

May 13, 1800 

18 

19 

•ToTin IVf Plnyfrip 


4 

5 

James Madison. 

March 5, 1801 

16a 


Danipl Wphstpr 

TnDr OO 

5 


James Madison. 

March 4.1805 


20 

Fdward F.vprptt. 

“Nlmr A 

6 

6 

Robert Smith. 

March 6,1809 

17 

21 

William L. Marcy. 

4. ^ V • VJj 

March 7, 1853 


7 

James Monroe. 

April 2, 1811 

18 

22 

TvPwis Gass 

MflroVi A 

7 


James Monroe. 

March 4,1813 


23 

Jeremiah S. Black. 

Dec. 17, I860 

8 

8 

John Quincy Adams. 

March 5,1817 

19 

24 

William H. Seward. 

March 5’ 186i 

9 


John Quincy Adams. 

March 5,1821 

20 


William H. Seward . 

March 1865 

10 

9 

Henrv Clay. 

March 7,1825 

20a 


William H. Seward. 

April 15,1865 

11 

10 

Martin Van Buren. 

March 6,1829 


25 

Elihu B. Washburne.... 

March 5, 1869 


11 

Edward Livingston. 

May 24,1831 

21 

26 

Hamilton Fish. 

March 11,1869 

12 

12 

Louis McLane. 

May 29,1833 

22 


Ha.rm’ltnn Fish 



13 

John Forsyth. 

June 27,1834 

23 

27 

William M. Evarts. 

lYlillLll Xo/O 

March 12,1877 

13 


John Forsyth. 

March 4, 1837 

24 

28 

.lamps G Blainp 


14 

14 

Daniel Webster. 

March 5 ,1841 

24a 

29 

F. T. Frelinghuysen. 

ivxtllL-JX 0 , XooX 

Dec. 12,1881 



























































































































































CABINET OFFICERS. 

SECRETARIES OF THE TREASURY, 


147 


Term. 


8 

9 

10 

11 

12 


13 

14 
14a 


No, 


14 


Name. 


Alexander Hamilton 
Alexander Hamilton. 

Oliver Wolcott. 

Oliver Wolcott. 

Samuel Dexter. 

Albert Gallatin. 

Albert Gallatin.. ' 

Albert Gallatin. 

George W. Campbell." 
Alexander J. Dallas. 
William H. Crawford’ 
William H. Crawford 
William H. Crawford 

Richard Rush. 

Samuel D. Ingham..." ” 

Louis McLane. 

William J. Duane..... 

Roger B. Taney. 

Levi Woodbury.' 

Levi Woodbury. 

Thomas Ewdng. 

Thomas Ewing." 


Appointed. 


Sept. 11, 
March 4, 

Reb. 2,1795 
March 4,1797 
Jan. 1,1801 
May 14,1801 
March 4, 1809 
March 4, 1813 


Feb. 

Oct. 

Oct. 

March 

March 

March 

March 

Aug. 

May 


9, 1814 
6, 1814 
22, 1816 
6, 1817 

5, 1821 
7,1825 

6, 1829 
2, 1831 

29, 1833 


Sept. 23, 1833 
June 27, 1834 
March 4.1837 
March 5, 1841 
April 6,1841 


Term. 

No. 


15 


16 


17 

15 

18 

16 

19 

16a 

20 

17 

21 

18 

22 


23 


24 

19 

25 


26 

20 

27 

20a 


21 

28 

22 

29 


30 


31 

23 

32 

1 24 

33 

24a 

1 

34 


Name. 


Appointed. 


Walter Forward. 

John C. Spencer. 

George M. Bibb. 

Robert J. Walker. 

William M. Meredith.. 

Thomas Corwin. 

James Guthrie. 

Howell Cobb. 

Philip p. Thomas.. 

John A. Dix. 

Salmon P. Chase. 

William Pitt Fessen¬ 
den. 

Hugh McCulloch. 

Hugh McCulloch. 

George S. Boutwell. 

William A. Richardson 
Benjamin H. Bristow... 


Sept. 

March 

June 

March 

March 

July 

March 

March 

Dec. 

Jan. 

March 


13,1841 
3, 1843 
15,1844 

6, 1845 
8, 1849 

23, 1850 

7, 1853 
•6, 1857 

12, 1860 
11,1861 
7, 1861 


July 

March 

April 

March 

March 

June 

July 

March 

March 

Oct. 


1,1864 
7, 1865 
15, 1865 
11, 1869 
17, 1873 

4, 1874 

7, 1876 

8, 1877 

5, 1881 
27, 1881 


Term. 

No. 

1 

1 

2 

2 


3 

3 

4 


5 

4 

6 

6 


6 

7 


8 

7 

9 


10 

8 

11 


12 

9 


10 

13 


14 

11 

15 


16 

12 


13 

17 

14 

18 

14a 



SECRETARIES OF WAR. 


Name. 


Henry Knox. 

Henry Knox. 

Timothy Pickering., 

James McHenry. 

James McHenry. 

Samuel Dexter. 

Roger Griswold. 

Henry Dearborn. 

Henry Dearborn. 

William Eustis. 

John Armstrong. 

John Armstrong. 

James Monroe. 

William H. Crawford.. 

George Graham.. 

John C. Calhoun. 

John C. Calhoun. 

James Barbour. 

Peter B. Porter. 

John H. Eaton. 


Appointed. 


Sept. 
March 
Jan. 
Jan. 


2,1795 
27,1796 


Lewis Cass. 


March 4,1797 
May 13, 1800 
Feb. 3, 1801 
March 5,1801 
March 4. 1805 
March 7, 1809 
Jan. 13,1813 
March 4, 1813 
Sept. 27, 1814 
Aug. 1,1815 
ad interim. 

Oct. 8,1817 
March 5, 1821 
March 7,1825 


May 
March 
Aug. 


26, 1828 
9, 1829 
1, 1831 


March 4. 1833 
March 7, 1837 


March 

April 


5, 1841 

6, 1841 


jTerm. 

No. 


19 


20 


21 

15 

22 

16 

23 

16a 

24 

17 

25 

18 

26 


27 

19 

28 


29 

20 


20a 

30 

21 

31 


32 

22 

33 


34 

23 

35 


36 

24 

37 


Name. 


John C. Spencer. 

James M. Porter. 

William Wilkins. 

William L. Marcy. 

George W. Crawford... 

Charles M. Conrad. 

Jefferson Davis. 

John B. Floyd. 

Joseph Holt. 

Simon Cameron. 

Edwin M. Stanton. 

Edw'in M. Stanton. 

Edwin M. Stanton. 

Ulysses S. Grant, ad int. 
Lorenzo Thomas,ad int. 

John M. Schofield. 

John A. Rawlins. 

William W. Belknap... 
William W. Belknap... 

Alphonso Taft. 

James D. Cameron. 

George W. McCrary. 

Alexander Ramsay. 


Appointed. 


Oct. 

March 

Feb. 

March 

March 

Aug. 

March 

March 

Jan. 

March 

Jan. 

March 

April 

Aug. 

Feb. 

May 

March 

Oct. 

March 

March 

May 

March 

Dec. 

March 


12,1841 
8,1843 
15,1844 
6, 1845 
8, 1849 
15, 1850 

5, 1853 

6, 1857 
18, 1861 

5, 1861 
15, 1862 
4, 1865 
15, 1865 
12, 1867 
21, 1868 
28, 1868 
11,1869 
25, 1869 
4, 1873 
8, 1876 
22, 1876 
12, 1877 
10, 1879 
5,1881 


SECRETARIES OF THE NAVY. 


Term. 

No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 
14a 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

Benjamin Stoddert. 

Benjamin Stoddert. 

Robert Smith. 

J. Crowninshield. 

Paul Hamilton. 

William Jones. 

William Jones. 

B. W. Crowninshield... 
B. W. Crowninshield... 

Smith Thompson.... 

Smith Thompson. 

Samuel L. Southard. 

Samuel L. Southard. 

John Branch. 

Levi Woodbury. 

Levi Woodbury. 

Mahlon Dickerson. 

Mahlon Dickerson. 

James K. Paulding. 

George E. Badger. 

George E. Badger. 

May 21,1798 
March 4, 1801 
July 15, 1801 
March 3,1805 
March 7,1809 
Jan. 12,1813 
March 4, 1813 
Dec. 19, 1814 
March 4, 1817 
Nov. 9, 1818 
March 5,1821 ' 
Sept. 16,1823 
March 4, 1825 
March 9, 1829 
May 23, 1831 
March 4, 1833 
June 30,1834 
March 4 1837 
June 25, 1838 
March 5,1841 
April 6,1841 

15 

16 
16a 

17 

18 

19 

20 
20a 
21 

22 

23 

24 
24a 

14 

15 

16 

17 

18 

19 

20 
21 
22 

23 

24 

25 

26 

27 

28 

29 

30 

Abel P. Upshur. 

David Henshaw. 

Thomas W. Gilmer. 

John Y. Mason. 

George Bancroft. 

John Y. Mason. 

William B. Preston. 

William A. Graham. 

John P. Kennedy. 

James C. Dobbin. 

Isaac Toucey . 

Gideon Welles. 

Gideon Welles. 

Gideon Welles. 

Adolph E. Borie. 

George M. Robeson. 

George M. Robeson. 

Richard W. Thompson 

Nathan Goff, Jr. 

William H. Hunt. 

William E. Chandler... 


Appointed. 


Sept. 13,1841 
July 24,1843 
Feb. 15,1844 
March 14,1844 
March 10,1845 
Sept. 9, 1846 
March 8, 1849 
July ■22,1850 
July 22,1852 
March 7, 1853 
March 6,1857 
March 5,1861 
March.. 4, 1865 
April' 15,1865 
March 1 5, 1869 
June 25, 1869 
IMarch 4,1873 
March 12,1877 
Jan. 6i 1881 
March 5,1881 
April 1,1882 


10 

































































































































































































































148 


CABINET OFFICERS, 


SECRETARIES OP THE INTERIOR 


Term. 

No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

Appointed. 

16 

16a 

17 

18 

19 

20 
20a 

1 

2 

3 

4 

5 

6 

7 

Thomas Ewing. 

Alex. H. H. Stuart. 

Eobert McClelland. 

Jacob Thompson. 

Caleb B. Smith. 

John P. Usher. 

John P. Usher. 

John P. Usher. 

James Harlan. 

March 8,1849 
Sept. 12, 1850 
March 7, 1853 
March 6, 1857 
March 5, 18G1 
Jan. 8, 1863 

March 4,1865 
April 15,1865 
May 15,1865 

21 

22 

23 

24 
24a 

8 

9 

10 

11 

12 

13 

14 

Orville H. Browning... 

Jacob D. Cox. 

Columbus Delano. 

Columbus Delano. 

Zachariah Chandler.... 

Carl Schurz. 

Samuel J. Kirkwood... 
Henry M. Teller. 

July 27, 1866 
March 5, 1869 
Nov. 1, 1870 
March 4, 1873 
Oct. 19,1875 
March 12, 1877 
March 5, 1881 
April 6, 1882 


POSTMASTERS-GENERAL. 


Term. 

No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

Appointed. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 
i4a 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

Samuel Osgood. 

Timothy Pickering. 

Timothy Pickering. 

Joseph Habersham. 

Joseph Habersham. 

Joseph Habersham. 

Gideon Granger. 

Gideon Granger. 

Gideon Granger. 

Return J. Meigs, Jr. 

Return J. Meigs, Jr. 

Return J. Meigs, Jr. 

John McLean. 

John McLean. 

William T. Barry. 

William T. Barry. 

Amos Kendall. 

Amos Kendall. 

John M. Niles. 

Francis Granger. 

Francis Granger. 

Charles A. Wickliffe. 

Sept. 26,1789 
Aug. 12, 1791 
March 4, 1793 
Feb. 25, 1795 
March 4, 1797 
March 4, 1801 
Nov. 28, 1801 
March 4, 1805 
March 4, 1809 
March 17, 1814 
March 4, 1817 
March 5, 1821 
June 26,1523 
March 4, 1825 
March 9, 1829 
March 4, 1833 
May 1, 1835 

March 4, 1837 
May 25,1840 
March 6, 1841 
April 6, 1841 
Sept. 13, 1841 

15 

16 
16a 

17 

18 

19 

20 
20a 

21 

22 

23 

24 
24a 

12 

13 

14 

15 

16 

17 

18 

19 

20 
21 

22 

23 

24 

25 

26 

27 

28 
29 

Cave Johnson. 

Jacob Collamer. 

Nathan K. Hall. 

Samuel D. Hubbard. 

James Campbell. 

Aaron V. Brown. 

Joseph Holt. 

Horatio King. 

Montgomery Blair. 

William Dennison. 

William Dennison. 

William Dennison. 

Alexander W. Randall 

John A. J. Creswell. 

John A. J. Creswell. 

Marshall Jewell. 

James N. Tyner. 

David McK. Key. 

Horace Maynard. 

Thomas L. James...;.... 
Timothy 0. Howe. 

March 6, 1845 
March 8, 1849 
July 23, 1850 
Aug. 31, 1852 
March 5. 1853 
March 6, 1857 
March 14. 1859 
Feb. 12, 1861 
March 5, 1861 
Sept. 24, 1864 
March 4, 1865 
April 15,1865 
July 25,1866 
March 5, 1869 
March 4, 1873 
Aug. 24, 1874 
July 12, 1676 
March 12, 1877 
June 2, 1880 
March 5, 1881 
Dec. 20, 1881 


ATTORNEYS-GENERAL. 


Term. 

No. 

Name. 

Appointed. 

Term. 

No. 

Name. 

Appointed. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 
14a 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 
17 

Edmund Randolph. 

Edmund Randolph. 

William Bradford. 

Charles Lee. 

Charles Lee. 

Theophilus Parsons. 

Levi Lincoln. 

Robert Smith. 

John Breckinridge. 

Csesar A. Rodney. 

Caesar A. Rodney. 

William Pinkney. 

William Pinkney. 

Richard Rush. 

Richard Rush. 

William Wirt. 

William Wirt. 

William Wirt. 

John M. Berrien. 

Roger B. Tanev. 

Roger B. Taney. 

Benjamin F. Butler. 

Benjamin F. Butler. 

Felix Grundy. 

Henry D. Gilnin. 

John J. Crittenden. 

John J. Crittenden. 

Sept. 26, 1789 
March 4, 1793 
Jan. 27, 1794 
Dec. 10, 1795 
March 4, 1797 
Feb. 20,1801 
March 5, 1801 
March 3, 1805 
Aug. 7,1805 
Jan. 28, 1807 
March 4,1809 
Dec. 11, 1811 
March 4, 1813 
Feb. 10,1814 
March 4, 1817 
Nov. 13, 1817 
March 5,1821 
March 4,1825 
March 9,1829 
July 20, 1831 
March 4, 1833 
Nov. 15,1833 
March 4, 1837 
July 5, 1838 
Jan. 11, 1840 
March 5,1841 
April 6.1841 

15 

16 
]6a 

17 

18 

19 

20 
20a 

21 

22 

23 

24 
24a 

18 

19 

20 
21 
22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

Hugh S. Legare. 

John Nelson. 

John Y. Mason. 

Nathan Clifford. 

Isaac Toucev. 

Reverdy Johnson. 

John J. Crittenden. 

Caleb Cushing. 

.Jeremiah S. Black. 

Edwin M. Stanton. 

Edward Bates. 

Titian J. Coffey.ad int. 

James Sneed. 

James Sneed. 

James Speed. 

Henry Stanberv. 

William M. Evarts. 

E. Rock wood Hoar. 

Amos T. Ackerman. 

George H. Williams. 

George H. Williams. 

Edwards Pierrepont.... 

Alphonso Taft. 

Charles Devens. j 

Wayne McVeagh | 

Benjamin H. Brewster^ 

Sept, 13,1841 
July 1,1843 
March 6, 1845 
Oct. 17, 1846 
June 21, 1848 
March 8, 1849 
July 22, 1850 
March 7, 1853 
March 6, 1857 
Dec. 20,1860 
March 5, 1861 
June 22,1863 
Dec. 2, 1864 

March 4,1865 
April 15, 1865 
July 23, 1866 
July 15,1868 
March 5, 1869 
June 23, 1870 
Dec. 14, 1871 
March 4, 1873 
April 26, 1875 
May 22, 1876 
March 12, 1877 
March 5, 1881 
Dec, 19, 1881 





















































































































































































JUSTICES SUPREME COURT OP THE UNITED STATES, 

SUPEEME COUET OP THE UNITED STATES. 


149 


Chief Justices 


Associate Justices. 


John Jay f. 


2 John Rutledge J.... 
Oliver Ellsworthf. 


John Rutledgef. 

William Cushing 

James Wilson. 

John Blairt.. 

Robert H. Harrisonf. 

James Iredell. 

Thomas Johnson f.... 
William Patterson,... 


9 


John Marshall. 


5 [Roger B. Taney. 


Samuel Chase. 


Bushrod Washington. 
Alfred Moore f. 


6 Salmon P. Chase. 


William Johnson. 

Brockholst Livingston 

Thomas Todd. 

Joseph Story. 

Gabriel Duval f. 

Smith Thompson..” 

Robert Trimble. 

John McLean. 

Henry Baldwin. 

James M. Wayne§.... 


Morrison R. Waite 


Philip P. Barbour. 

John Catron. 

John McKinley. 

Peter V. Daniel. 

Samuel Nelsont. 

Levi Woodbury. 

Robert C. Grier f. 

Benjamin R. Curtisf. 
John A. Campbell f... 

Nathan Clifford. 

Noah H. Swayne. 

Samuel P. Miller....... 

David Davis f. 

Stephen J. Field. 


11 

8 

2 

9 

13 

14 
18 
10 
12 


William Strong f... 
Joseph P. Bradley. 
Ward Hunt. 


16 


John M. Harlan. 

William B. Woods... 
Stanley Matthews... 

Horace Gray. 

Samuel Blatchford. 


State Whence 
Appointed. 


Term of 
Service. 


New York. 

South Carolina. 
Massachusetts.. 
Pennsylvania..., 

Virginia. 

Maryland. 

North Carolina. 

Maryland.. 

New Jersey.. 

South Carolina.. 

Maryland. 

Connecticut. 

Virginia. 

North Carolina.. 

Virginia. 

South Carolina.. 

New York. 

Kentucky. 

Massachusetts... 

Maryland. 

New York. 

Kentucky. 

Ohio... 

Pennsylvania.... 

Georgia. 

Maryland. 

Virginia. 

Tennessee. 

Alabama. 

Virginia. 

New York. 

New Hampshire 
Pennsylvania.... 
Massachusetts... 

Alabama. 

Maine. 

Ohio. 

Iowa. 1862-T.7... 

Illinois. 1862-1877 

‘ ■ 1863-. 

1864-1873 
1870-1880 

1870-. 

1872-1882 

1874-. 

1877-. 

1880-. 

1881-. 

1881-. 

1882-. 


1789-1796 

1789-1791 

1789-1810 

1789-1798 

1789-1796 

1789- 1790 

1790- 1799 

1791- 1793 
1793-1806 
]795-1795 
1796-1811 
1796-1801 

1798- 1829 

1799- 1804 
1801-1835 
1804-1834 

1806- 1823 

1807- 1826 
1811-1845 
1811-1836 
1823-1845 
1826-1828 

1829- 1861 

1830- 1846 

1835- 1867 

1836- 1864 

1836- 1841 

1837- 1865 
1837-1852 
1841-1860 
1845-1872 

1845- 1851 

1846- 1869 
1851-1857 
1853-1861 
1858-1881 
1861-1881 


5 t 

K-iCD 


California. 

Ohio. 

Pennsylvania... 

New Jersey. 

New York. 

Ohio. 

Kentucky. 

Georgia. 

Ohio. 

Massachusetts!... 
New York. 


15 
5 

81 

5 

34 

30 

17 

19 

34 

25 

22 

2 

32 

16 
32 
28 

5 
28 
15 

19 
27 

6 

23 

6 

8 

23 

20 

15 

"9 

10 

16" 


o 

n 


1745 

1739 

1733 

1742 

1732 

1745 

1751 
1732 
1745 
1739 
1741 
1745 
1762 
1755 

1755 

1771 

1757 

1765 

1779 

1752 
1767 
1777 
1785 

1779 
1790 

1777 
1783 

1778 

1780 
1785 
1792 
1789 
1794 
1809 
1811 
1803 
1805 
1816 

1815 

1816 
1808 
1808 
1813 
1811 
1816 
1833 
1826 
1824 
1828 
1820 


1829 

1800 

1810 

1798 
1800 
1790 

1799 
1819 
1806 

1800 
1811 
1807 
1829 
1810 
1835 
1834 
1823 
1826 
1845 

1844 

1845 
1828 
1861 

1846 
1867 

1864 
1841 

1865 
1852 
1860 

1873 
1851 
1870 

1874 


1881 


1873 


numbers following refer to th?same^nu^l?ere h/th?Sy co^^^ ^and°5f ^ of their appointment. The 

appointment. ^ column, and show the vacancy filled by each 

t Resigned. 

seven on the death of James M. Wayne ta 1867; a?d agSn tacSeVtoilJhtffS^ “> 


ADDENDA. 


Presidents: . . 

Vice-Presidents: . 


Secretaries of State : . 


Grover Cleveland, 
Benjamin Harrison, 

Thomas A. Hendricks, 
Levi P. Morton, 

Thomas F. Bayard, 
James G. Blaine, 


Inaugurated 
March 4, 1885. 
March 4, 1889. 
March 4, 1885. 
March 4, 1889. 

Appointed 

March 6, 1885. 
March 5, 1889. 












































































































































































150 


CABINET OFFICERS. 


Secretaries of the Treasury: 

Secretaries of War: . , . 

Secretaries of the Navy : . . 
Secretaries of the Interior: 

Post-Masters General: . . 

Attorneys General: . . . 
Secretaries of Agriculture :. 


Walter Q. Gresham, 
Hugh McCulloch, 
Daniel Manning, 
Charles S. Fairchild, 
William Windom, 
Charles Foster, 
William C. Endicott, 
Redfield Proctor, 
William C. Whitney, 
Benjamin F. Tracy, 
Lucius Q. C. Lamar, 
William F. Vilas, 
John W. Noble, 
Walter Q. Gresham, 
Frank Hatton, 
William F. Vilas, 

Don M. Dickinson, 
John Wanamaker, 
Augustus H. Garland, 
William H. H. Miller, 
Norman J. Colman, 
Jeremiah M. Rusk, 


September 24,1884. 
October 28, 1884. 
March 6, 1885. 
April 1, 1887. 
March 5, 1889. 
February 25, 1891. 
March 6, 1885. 
March 5, 1889. 
March 6, 1885. 
March 5, 1889. 
March 6, 1885. 
January 16, 1888. 
March 5, 1889. 
April 3, 1883. 
October 14, 1884. 
March 6, 1885. 
January 16, 1888. 
March 5, 1889. 
March 6, 1885. 
March 5, 1889. 
February 11, 1889. 
March 5, 1889. 


SUPREME COURT OF THE UNITED STATES. 

App’t’d. Born. 

Chief Justice, .... Melville W. Fuller, Illinois, 1888. 1833. 

Associate Justices: . . Lucius Q. C. Lamar, Mississippi, 1888. 1825. 

David J. Brewer, Missouri, 1889. 

Henry B. Brown, Michigan, 1890. 



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Richard J. Godwin, Jr. 


Samuel A. Godwin. 


SAMUEL GODWIN’S SONS, 

CUSTOM HOUSE BROKERS, 

Forwarding Agents and Notaries Public, 

OFFICE, 47 WILLIAM STREET, 

NEW YORK. 

Room No. 39. 


U. S. Passports very jiromptly obtained, and forwarded in Pocket 
Book Form to any section of the country. 

Special attention jiaid to the forwarding of goods to all foreign countries, 
and ports in the United States. 


A. W. PEMTOM, Jr., 

Custom House Broker and Forwarding Agent, 

CLEVELAND, OHIO. 


Consigrnments Solicited and Promptly Attended to. 


OFFICE, 307 Superior Street, 

DESK, CUSTOM HOUSE LOBBY. Lemen Building. 0pp. Custom House. 

TELEPHONE 1282. 


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